With a fixed annuity, you are guaranteed a certain yield for a certain

period of time, after which the yield is re-set. Your account balance

always goes up and not down. Other advantages include:

* Tax deferral. The interest earned on a fixed annuity won’t be taxed

until money is withdrawn. Unlike IRAs, 401(k)s, etc., most fixed

annuities never require any distributions so the tax deferral may go

on as long as you wish.

* Reasonable returns. Yields on fixed annuities may be higher than

the yields on bank CDs and money market funds.

* Flexibility. You can exchange one annuity for another, tax-free,

under Section 1035 of the Internal Revenue Code.

* Annuitization. You can convert a fixed annuity into a series of

payments that will last a lifetime. Those payments will be partially

tax-free, as a return of your investment, until you have received all

of your original outlays.

The catch? Fixed annuities impose a 10 percent penalty on withdrawals

before age 59 1/2. Surrender charges may be in effect for several

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