Table of Contents

 

 

                                                                                                                                          Page

I.          Historical Development of Annuity Contracts

 

            Evolution of Products and Practices ....................................................................... 1-10

 

            Products and Practices ........................................................................................ 11-14

 

            Market Overview................................................................................................. 15-19

 

            Chapter Summary..................................................................................................... 20

 

II.        Types of Annuities............................................................................................ 21-28

 

III.       Identify the Parties to an Annuity

 

            Owner / Annuitant / Beneficiary........................................................................... 30-31

 

            The Insurance Company....................................................................................... 31-34

 

            The Rating Services.................................................................................................. 35

 

            Advertising Responsibilities........................................................................................ 36

 

            Policy Cancellation and Refunds................................................................................ 36

 

            The Insurance Producer

 

                  Disclosure.......................................................................................................... 36

                  Illustrations......................................................................................................... 37

                  Replacement...................................................................................................... 38

                  Free Look Period................................................................................................ 39

                  Importance of Reviewing Sample Contracts......................................................... 39

 

            Chapter Summary..................................................................................................... 41

 

IV.       How Fixed, Variable, and Index Annuity Contract Provisions Affect Consumers

 

            Contract Provisions That Are Typically Common to Annuities................................. 44-49

 

            Contract Provisions That Are Typically Common to Fixed Annuities........................ 50-53

 

            Contract Provisions That Are Typically Common to Variable Annuities................... 53-57

 

            Contract Provisions That Are Typically Common to Indexed Annuities.................... 58-70

 

            Chapter Summary..................................................................................................... 71

 

V.         Income Taxation of Qualified and Non-qualified Annuities

           

            Premiums / Values / Withdrawals / Loans / Penalties............................................. 73-76

 

            1035 Exchanges / Gifts / Sale.................................................................................... 77

 

            Death of an Annuity Owner...................................................................................... 78

 

            Death of an Annuitant............................................................................................... 79

 

            Tax Effect on Beneficiary Estate Issues..................................................................... 81

 

            Disclaimer / Sale of Liquidation.................................................................................. 81

 

            Chapter summary..................................................................................................... 81

 

VI.       Qualified Plans and Annuities

 

            The Annuity Market and Buyer Demographics........................................................... 83

 

            Reasons to Put Some Qualified Money Into an Annuity............................................... 84

 

            IRA Rollover and IRA Transfer................................................................................ 85

 

            SEP………………………....................................................................................... 87

 

            Pension Distribution.............................................................................................. 88-89

 

            Chapter Summary..................................................................................................... 90

 

VII.      Discuss the Primary Uses of Annuities

 

            Tax-deferred vs. Taxable Comparison........................................................................ 92

 

            Taxable Equivalent Yields..................................................................................... 93-95

 

            The Split Annuity................................................................................................. 96-97

 

            Settlement Options.................................................................................................... 98

 

            Advantages and Disadvantages of Annuitization Options............................................. 99

 

            Advantages and Disadvantages of Annuities...................................................... 100-106


            Comparing the Annuity to Other Investment Alternatives.................................... 106-107

 

            Chapter Summary................................................................................................... 108

 

VIII.    The Senior Market

 

            Overview of Senior Market..................................................................................... 111

 

            Pre-retirement vs. Post-retirement Planning Overview.............................................. 112

 

            Acting Now or Later............................................................................................... 113

 

            Planning with Seniors.............................................................................................. 114

 

            5 Obstacles............................................................................................................. 115

 

            Insurance Concerns.......................................................................................... 116-117

 

            4 Myths........................................................................................................... 118-121

 

            Rule of 72............................................................................................................... 123

 

            Simple Explanation.................................................................................................. 124

 

            Purchasing Power................................................................................................... 125

 

            What Happens to $1.00........................................................................................... 126

 

            Social Security Questionnaire................................................................................... 127

 

            Chapter Summary................................................................................................... 128

 

IX.       Introduce Sales Practices for California Insurance Agents

 

            Overview............................................................................................................... 130

 

            Advertising............................................................................................................. 131

 

            Seminars................................................................................................................ 131

 

            Direct Mailers......................................................................................................... 132

 

            Prohibited Sales Practices........................................................................................ 133

 

            In-Home Solicitations.............................................................................................. 133

 

            Sharing Commissions with Attorney......................................................................... 134

 

            Unnecessary Replacement...................................................................................... 134

 

            Bait and Switch....................................................................................................... 135

 

            Unauthorized Practice of Law................................................................................. 135

 

            Penalties................................................................................................................. 137

 

            Client Suitability

            (NAIC Senior Protection in Annuity Transactions Model Act & Regulation)........ 138-144

 

            Policy Cancellation and Refunds.............................................................................. 145

 

            Chapter Summary................................................................................................... 146

 

X.         Reserving Issues with Annuity Contracts     147-150

 

XI.       Consumer Attitudes Toward Retirement      151

 

            Annuity vs. Alternatives.......................................................................................... 152

 

            5 Benefits............................................................................................................... 153

 

            Death and Taxes..................................................................................................... 154

 

XII.           Role of the California Life and Health Insurance Guarantee Association

in Relationship to Annuities ……………………………………………………. 155-157

 

Attachments

 

            I.    Products and Practices Legislation............................................................... 159-165

 

            II.   Living Trust Mills / Pretext Interviews......................................................... 166-167

 

            III. Disclosure Requirements for Sales to Elders................................................. 169-180

 

Reference Section..................................................................................................... 181-184

 

Multi-Media Section.................................................................................................. 185-189