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ANNUITY TYPE · Qualified Longevity Annuity Contract

QLAC

A deferred income annuity inside your IRA/401(k) that also pushes back required minimum distributions on the money used.

WHAT IT IS

A special deferred income annuity funded with qualified (pre-tax retirement) money. Its two jobs: guarantee late-life income, and let you defer RMDs on the premium used — up to age 85 — shrinking taxable required withdrawals in your 70s.

HOW IT WORKS
You move qualified funds into the QLAC, up to the federal dollar limit.01
That premium is excluded from your RMD calculation until income begins.02
Income must start by age 85 and then continues for life.03
It converts a lump of your IRA into a guaranteed late-life paycheck.04
Key facts
Premium limit$200,000 (SECURE 2.0, indexed)
Income must start byAge 85
RMD on premiumDeferred until income
LiquidityVery low (by rule)
See the payout calculator →
The catch

It's a longevity bet locked inside your IRA: illiquid, and if you die early the tax and income benefits may never fully materialize without a return-of-premium option (which lowers the payout). The RMD deferral is real, but it's still your money you can't touch.

Best for
Not for
THE MECHANICS, ON THE RECORD
Payout / return

High income per dollar (it's a deferred annuity) plus a tax benefit: smaller RMDs — and potentially lower taxes — in the years before income starts.

Fees

No explicit fee, like other income annuities; cost is embedded in the payout and the illiquidity.

Liquidity

Very low by design — QLAC rules require it be a lifetime income contract, not a liquid account.

Tax treatment

Funded with pre-tax money, so income is fully taxable when it starts. The benefit is timing: deferring RMDs on the premium reduces taxable income in your 70s. Under SECURE 2.0 the premium limit is $200,000 (indexed for inflation), and the old 25%-of-balance cap was repealed.

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Educational explainer, not individualized financial advice. Figures are typical industry ranges as of 2026 and vary by insurer, product, and state. Sources: SEC/FINRA investor bulletins, IRS Pub 575/939, NAIC model regulations, SECURE 2.0 Act. We’re independent and don’t sell annuities.