合格年金和不合格的年金之间的差异

Key Difference – Qualified vs Non-qualified Annuity

一个nnuity is an investment from which periodic withdrawals are made. To invest in an annuity, an investor should have a large sum of money to be invested at once and withdrawals will be made over a period of time. Annuities can be divided into two main categories as qualified and non-qualified. The key difference between qualified and non-qualified annuity is that合格年金是有资格扣除税收的年金然而非质量年金is an annuity that is not eligible for tax deduction as the investor have already paid taxes on the fund at its inception.

CONTENTS
1.概述和关键差异
2。什么是合格年金
3。什么是非合格年金
4。Side by Side Comparison – Qualified vs Non-qualified Annuity
5。Summary

什么是合格年金？

合格的年金称为有资格的年金tax deduction。一个ccording to Internal Revenue Service (IRS), when a distribution is made to annuity, it is subject toincome tax。由于合格的年金优惠会累积税收延长的收益并具有有吸引力的税收优势，因此它们被认为是有吸引力的投资选择。

以下是一些合格年金的例子。

个人退休帐户（IRA）

带着艾拉，投资者在通过投资者的雇主，银行机构或投资公司设置的帐户中投资了一定数量的退休储蓄。在IRAS中，资金分散到不同的投资选择中以产生回报。广泛使用的IRA有两种主要类型：传统的IRAand Roth IRA.

传统的IRA

在此，直到撤回后才征税。如果资金在退休期结束之前被撤回，则应向保险公司支付10％的罚款。如果退休结束时的税率较低，则更有利。

罗斯艾拉

In Roth IRA, the annual contributions are made with the after tax funds. There will be no tax charge at the withdrawal in retirement; therefore, if the tax rates are higher at the time of retirement, this option is more beneficial compared to traditional IRA.

401 (k) plan

401（k）计划是雇主制定的一项投资计划，旨在在税前为合格雇员做出薪水延期捐款。

403（b）计划

403(b) plan对于公立学校和免税组织的员工，与403（b）类似的退休计划。这也称为税收庇护年金（TSA）计划。

什么是非合格年金？

不合格的年金是一项年金，由于投资者在其成立时已经缴纳了该基金的税款，因此未符合税收减免。当利息被撤回时，只有赚取的利息在不合格的年金中应纳税。如果投资者决定撤回本金，那么税款将不适用。下面给出的是一些非合格年金的例子。

股票

股票是代表公司所有权的投资。普通股和优先股are the main types of stocks. Common stockholders are entitled to voting rights while preference stockholders are not.

Mutual Funds

一个共同基金是一款投资工具，从大量共享共同投资目标的投资者中汇集资金。共同基金由基金经理管理，该基金经理对股票，债券和货币市场工具等多种选择进行投资，目的是制造capital gains.

What is the difference between Qualified and Non-qualified Annuity?

合格与非合格年金
一个qualified annuity is referred to as an annuity that is eligible for tax deduction.	非合格年金是一种未符合税收减免的年金。
对面的
一个qualified annuity is a pretax investment.	不合格的年金是税后投资。
例子
IRA，401（k）和403（b）计划是合格年金的流行示例	股票and mutual funds are widely used non- qualified annuities.
IRS的限制
IRS limits annual contributions for qualified annuity.	IRS limitations of annual contributions are not applied for non- qualified annuity.

Summary- Qualified vs Non-qualified Annuity

合格年金和非合格年金之间的主要区别取决于年金是否有资格扣除税收（合格的年金）是否有资格获得税收减免（非合格年金）。如果投资者年龄在59.5岁以下，这两种类型的年金都会提早撤离10％。此外，不论年金是合格还是不合格的，投资者一旦达到70.5岁，就必须开始采取贡献。

参考：
1.”合格的和不合格的年金。”Ameriprise Financial。N.P.，N.D。网络。2017年5月22日。。
2.道格拉斯·麦克唐纳（Douglas MacDonald），客户绩效绩效营销和分析如下。“您通往财务安全的道路。”LinkedIn幻灯片。N.P.，2015年8月31日。2017年5月22日。。
3。“How Is My Annuity Taxed?” Annuity 123. N.p., 04 Sept. 2014. Web. 22 May 2017. .

图片提供：
1.“401 k-historical-chart” By BlairSnow – Own work（CC BY-SA 3.0）通过下议院维基梅迪亚