FAQ: How Do I Model an Annuity in my Plan?
When planning for retirement, annuities can be used as a reliable income stream. Here’s a step-by-step guide to modeling both Registered and Non-Registered annuities in your retirement plan.
1. Modeling a Non-Registered Annuity
Step 1: Copy Base Scenario
- Open your base retirement scenario.
- Create a copy of the base scenario (name it something like "Non-Registered Annuity Purchase").
Step 2: Add the Non-Registered Annuity Purchase
- Go to the Expenses section and add an other expense.
- In the Amount field, enter the annuity purchase amount (e.g., $100,000).
- Set the year for the purchase (e.g., 2027).
Step 3: Ensure Withdrawal is From Non-Registered Account
- After entering the purchase, recalculate the plan.
- Verify that the platform withdraws the required amount from the non-registered account.
- If the platform is drawing funds from other accounts, adjust the withdrawal preferences to ensure it uses the non-registered account.
Step 4: Add Annuity Income
- Go to Income and select the individual who will receive the annuity income (e.g., Joe’s income).
- Add the annuity income based on the purchase amount.
- For a prescribed annuity, let’s assume the annuity generates $7,000 in total income annually, of which $1,000 is taxable, and $6,000 is non-taxable.
- Set the annuity income as non-inflation adjusted, as prescribed annuities typically do not have a cost-of-living increase.
- Cascade the income for the entire retirement period, for example, until age 95.
Step 5: Recalculate the Plan
- Recalculate the entire plan to ensure both the annuity purchase and the income are modelled correctly.
- Review the taxable and non-taxable components of the annuity income. The taxable portion will decline over time because it is not inflation-adjusted.
2. Modeling a Registered Annuity
Step 1: Copy Base Scenario
- Open your base retirement scenario.
- Create a copy of the base scenario (name it something like "Registered Annuity Purchase").
Step 2: Add the Registered Annuity Purchase
- In the Expenses section, add an other expense.
- Enter the purchase amount (e.g., $100,000).
- Specify the year (e.g., 2027).
- Label this expense as a registered annuity purchase.
Step 3: Ensure Withdrawal is From Registered Account
- Recalculate the plan.
- Ensure that the withdrawal is being taken from a registered account such as an RRSP or RRIF, depending on where the funds are coming from.
- Adjust withdrawal preferences if needed to ensure it uses the correct registered account.
Step 4: Add a Custom Deduction for the Registered Annuity Purchase
- After adding the annuity purchase and income, go to the Deductions section of the platform.
- Add a Custom Negative Deduction. This will account for the purchase of the annuity from the registered account (e.g., RRSP or RRIF).
Step 5: Add Annuity Income
- Go to Income and select the individual who will receive the annuity income.
- Add the annuity income based on the purchase.
- For a registered annuity, assume the full income is taxable, as it comes from a registered source (e.g., $7,000 annually).
- Again, set the income as non-inflation adjusted if no cost-of-living adjustments are included.
- Cascade the income for the entire retirement period, for example, until age 95.
Step 6: Recalculate the Plan
- Recalculate the plan to see how the annuity affects the retirement income.
- The entire annuity income will be taxed as it is coming from a registered account.
Additional Instructions on converting a DCPP to an Annuity:
To make a full “withdrawal” from the DCPP to purchase the annuity you’ll need to model it as a Group-RRSP instead of a DCPP. The DCPP converts to a LIF and has max withdrawal limits in the platform but the Group-RRSP does not have limits.
First go though Discovery > Assets and Discovery > Tax & Benefits and remove the DCPP data (but make note of the info for the next step)
Then go to your Profile, unselect the DCPP and select the Group-RRSP account.
Then add the balance info back to the Group-RRSP in Discovery > Assets and add the employee and employer contribution % in Discovery > Tax & Benefits.
You will then be able to use the instructions in the video above. The only nuance with a registered annuity is that a manual deduction needs to be added to offset the registered withdrawal. Do this in Planning > Projections > Table. Find the Taxable Income column, open it up using the “>” arrow. And add a -ve tax deduction exactly equal to the registered withdrawal (this ensures no tax is paid on the annuity purchase)