Defaqto exclusive guide

pensions 

About this guide

Last updated 8/28/2008

Guide to your options at retirement

When you come to retire, there are a number of ways in which you can apply your pension fund (and other savings) to buy an income in retirement.

The two principal options before age 75 are:

  • buying an annuity, or
  • deferring annuity purchase and taking an 'Unsecured Pension' –  a form of income drawdown.

At age 75, there is a third option:

  • taking an Alternatively Secured Pension, a restricted form of income drawdown.

To find out everything you need to know about annuities see our Guide to Annuities and for more on Unsecured Pensions and Alternatively Secured Pensions read our ‘Guide to Income Drawdown.’

But there are other 'third way' options which are described in this guide which are a mix of annuities and income drawdown.

Purchase life annuities

But you can also use ordinary savings to generate an income in retirement and one such option is to buy a ‘purchase life annuity.’

These annuities receive favourable tax treatment. This is because you have buy purchase life annuities out of taxed, non-pension savings, whereas pension annuities are bought using a pension fund which has benefitted from generous tax reliefs, both on entry and during investment.

Variable annuities

Variable annuities are a relatively new product to the UK and are similar to a guaranteed income drawdown product.

Your fund remains invested but the insurer offers you a guaranteed income for life.

Living Time

Another alternative to a standard Unsecured Pension is ‘Living Time,’ which is an innovative form of income drawdown. It pays a fixed income for a  limited term of five years or more, up to the age of 75, with a pre-agreed maturity value.

This makes Living Time a half way house between the extremes of locking your pension fund into an annuity, or subjecting it to the vagaries of the stock market, via income drawdown.

Living Time looks like a limited period annuity, with a known maturity value, but it is actually an Unsecured Pension which allows you to choose the level of income you require and comes with a pre-known maturity value.

While you can choose the level of income you want, remember that  the higher the income, the lower the maturity value.

When your Living Time plan ends, you have a maturity value with which to buy an annuity. Assuming that you defer annuity purchase to age 75, you may qualify for a higher annuity rate than at age 60 because you are older and possibly in poor health and may qualify for an impaired life annuity (for individuals with a reduced life expectancy).

In addition, if you have lost a spouse or partner, you will be able to receive a higher income by purchasing a single life annuity, rather than a joint life one.

Because we are living much longer, individuals are increasingly splitting their retirement into two bits: pre and post age 75. If you buy an annuity at age 65, you are irrevocably locked in for life, irrespective of what happens to you later in retirement.

With Living Time you can buy an annuity at age 75, which reflects your prevailing health, wealth and marital status.

This is assuming that your circumstances have changed by the time you want to buy an annuity. If they have not, you might find that the annuity offered at age 75 does not match your previous income.

What you have to weigh up is, if your pension fund at 65 was £100,000 and your Living Time plan paid you £6,000 a year, with a maturity value of £85,000 at 75, will the £85,000 be sufficient to buy you the same income that you had enjoyed until then?

Your Unsecured Pension is invested with AIG in fixed interest securities and money market funds.

What happens if I die during the contract?

If you die while taking any  benefits from a Living Time plan and before the maturity date, you have three options:

  • your spouse can continue receiving the Living Time income;
  • the remaining fund, less payments made to the date of your death and less 35 per cent tax, can be paid to your estate; or
  •  your spouse can use the remaining fund to purchase an annuity

Money back annuities

Another option is money-back (also known as value-protected) annuities. These overcome one of the big objections to annuities – the fear that you will die shortly after buying an annuity and thereby losing your entire fund to the insurance company.

With a money-back annuity, your estate receives the purchase price of your pension fund, less any payments made to the date of death and less  35 per tax, but only if you die before 75.

Although this may seem a poor deal because of the swingeing tax and the age 75 limit, money-back annuities may suit individuals who are in poor health and who qualify for an impaired life annuity.

For those in good health, a traditional annuity with a 10-year guarantee is usually a better way of buying value protection, as the guarantee can continue to apply after the age of 75 (assuming that you buy the annuity with a guarantee after 65).

But some experts believe that even those with impaired lives would be better off using traditional annuities.

For example, a single person without dependants who is eligible for an impaired life annuity might be better off with an ordinary, impaired life annuity to maximise income during their lifetime because the cost of buying value protection reduces the amount of income payable.

Even if you have a spouse, an ordinary impaired life annuity, with two thirds spouse's pension, may be a better bet than an impaired life, money back annuity, because the former will pay your spouse a pension for life, whereas the latter will only pay the remaining fund to your estate if you die before age 75.

Mix and match

The aim of this guide is to show you that you don't necessarily have to settle for either an annuity, or an Unsecured Pension.

There are other options and you can mix and match your pension fund and other savings to give you maximum flexibility, during a retirement which is likely to last for 20 to 30 years.

Seek advice

Be sure to take independent financial advice to ensure that you maximise your investments and get the best possible deal for your retirement income.

These products are complex and you need to check that the investment risk, time horizon, tax treatment and other features of the plan dovetail with your requirements.

If you are purchasing an annuity, it is a decision for life. Once signed up, you cannot switch to another provider.