Which statement about the two phases of an annuity is correct?

a.The accumulation phase is when money is paid in and grows tax-deferred; the annuitization (payout) phase is when income is paid out
b.The annuitization phase always comes first, followed by accumulation
c.Earnings during the accumulation phase are taxed each year as ordinary income
d.Once annuitized, the contract can be surrendered for a lump sum with no restriction

Giải thích

An annuity has an accumulation phase, during which contributions are invested and grow tax-deferred, and an annuitization or payout phase, when the accumulated value is converted into an income stream. Taxes on earnings are deferred until withdrawal, and once a contract is annuitized the income election generally cannot be undone.

Trích dẫn luật: Investment Company Act of 1940

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