One strategy is to consider the minimum amount of income you require on an annual basis and then see if there's a low-cost annuity that promises to pay at least that amount for life.

一个策略是，想想你每年所需的最低收入是多少，然后看看有没有低成本的年金，可以承诺终生支付至少这个数目。

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In the calculation of the amount of capital recovery that the inverse operation of annuity present value, capital recovery factor is the reciprocal of annuity present value coefficient.

在资金回收量的计算中，企业年金现值的逆操作，资本回收系数是年金现值系数的倒数。

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This type of annuity receives a fair amount of seemingly scholarly press trying to justify including this product as part of a balanced portfolio.

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When you leave the company or retire, you transfer 401(k) assets to the pension plan, and the pension plan converts the rollover amount to an annuity that is actuarially equal to the amount you transferred, guaranteeing you additional lifetime payments in excess of your basic pension checks.

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The ruling also applies to special kinds of grantor trusts, such as a generation-skipping trust, which is designed to avoid taxes at the grantor's children's deaths, as well as a grantor-retained annuity trust, where the grantor can transfer any amount of property betting that it will grow faster than the payments he is required to receive back from the trust over a period of years.

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