Annuities Explained: SPIA, DIA, and RILA

intermediatePublished: 2025-12-30

Annuities are insurance contracts that convert a lump sum into guaranteed income payments. Different types serve different purposes in retirement planning. This guide covers three common types: Single Premium Immediate Annuities (SPIAs), Deferred Income Annuities (DIAs), and Registered Index-Linked Annuities (RILAs).

Single Premium Immediate Annuity (SPIA)

A SPIA converts a lump sum into immediate income payments that begin within one year of purchase. The insurance company guarantees payments for life or a specified period, regardless of how long you live or what happens in the markets.

How SPIAs Work

  1. You pay a single premium to an insurance company
  2. Payments begin within 30 days to 12 months
  3. Payment amount is fixed at purchase
  4. Payments continue for life or a chosen period

SPIA Payout Options

Payout TypeDescriptionPayment LevelRisk
Life OnlyPayments until deathHighestNo payments to heirs
Life with Period CertainLife payments, minimum 10-20 years guaranteedModerateHeirs receive remainder if early death
Joint LifePayments until second spouse diesLowerBoth spouses covered
Joint with Period CertainJoint life + minimum guaranteeLowestMaximum protection

Current SPIA Payout Rates (Approximate, December 2024)

Rates vary by insurance company, state, and specific terms. These are representative examples for life-only payouts:

Age at PurchaseMaleFemaleJoint (same age)
605.8%5.5%5.0%
656.5%6.1%5.6%
707.4%7.0%6.4%
758.6%8.1%7.4%

Reading the table: A 65-year-old male purchasing a $200,000 SPIA at a 6.5% payout rate would receive $13,000 per year ($1,083 per month) for life.

SPIA Advantages

  • Guaranteed lifetime income regardless of market conditions
  • Simple structure with predictable payments
  • No investment decisions required
  • Higher payout rates than typical safe withdrawal rates
  • Removes longevity risk (outliving your money)

SPIA Disadvantages

  • Loss of principal access (money is irrevocable)
  • No inflation adjustment unless you pay for a rider
  • Fixed payments lose purchasing power over time
  • No upside if markets perform well
  • Life-only option provides nothing to heirs

Deferred Income Annuity (DIA)

A DIA works like a SPIA but with a delay. You pay now, and income payments begin at a future date you specify (typically 5-20 years later). This delay allows for higher payout rates because the insurance company has more time to invest your premium.

How DIAs Work

  1. You pay a lump sum premium today
  2. You choose a future start date for payments
  3. Money grows during the deferral period
  4. Payments begin at the selected date and continue for life

DIA vs. SPIA Comparison

FeatureSPIADIA
Income startWithin 1 year2-40 years later
Payout rateLowerHigher (due to deferral)
PurposeImmediate income needFuture income planning
Premium required for same incomeHigherLower

DIA Payout Rate Example

A 55-year-old purchasing a DIA to begin at age 70 (15-year deferral):

PremiumMonthly Payment at 70Annual PaymentEffective Payout Rate
$100,000$1,100$13,20013.2% of original premium

The 13.2% payout rate is much higher than a SPIA because:

  • 15 years of deferred growth
  • Mortality credits (some purchasers die before payments begin)
  • Longer period for insurance company to invest

When DIAs Make Sense

  • You have other income sources for early retirement
  • You want to guarantee income starting at a specific future age
  • You're concerned about outliving your assets in late retirement
  • You can afford to lock up funds for an extended period

Registered Index-Linked Annuity (RILA)

RILAs, sometimes called buffered annuities or structured annuities, offer a middle ground between fixed and variable annuities. They provide some market upside while protecting against a portion of market losses.

How RILAs Work

  1. Your returns are linked to a market index (like the S&P 500)
  2. The insurance company provides downside protection (buffer or floor)
  3. In exchange for protection, your upside is limited (cap or participation rate)
  4. At the end of each term (typically 1, 3, or 6 years), gains and losses are calculated

RILA Protection Strategies

StrategyHow It WorksExample
BufferInsurance absorbs first X% of losses10% buffer: Index loses 15%, you lose 5%
FloorYou can't lose more than X%10% floor: Index loses 25%, you lose 10%
CapMaximum gain you can receive12% cap: Index gains 20%, you receive 12%
Participation RatePercentage of gains you receive80% participation: Index gains 15%, you receive 12%

RILA Outcome Examples (10% Buffer, 12% Cap)

Index ReturnYour ReturnExplanation
+20%+12%Capped at maximum
+12%+12%At the cap
+8%+8%Full participation below cap
0%0%No change
-8%0%Loss absorbed by buffer
-10%0%Loss fully absorbed by buffer
-15%-5%Buffer absorbs first 10%, you absorb 5%
-30%-20%Buffer absorbs first 10%, you absorb 20%

RILA Advantages

  • Downside protection without giving up all upside
  • No immediate annuitization required
  • Can access funds (with possible surrender charges)
  • Tax deferral on gains
  • More growth potential than fixed annuities

RILA Disadvantages

  • Upside is capped or limited
  • Surrender charges typically last 5-7 years
  • Returns depend on index performance
  • Complex structure can be confusing
  • Higher fees than index funds

Fees and Surrender Charges Comparison

Annuity TypeTypical Annual FeesSurrender PeriodEarly Withdrawal Penalty
SPIA0% (built into payout rate)N/A (irrevocable)No access to principal
DIA0% (built into payout rate)Until income startReturn of premium (some contracts)
RILA0-1.25%5-7 years6-8% declining annually

Understanding SPIA/DIA pricing: These annuities don't list separate fees. Instead, the insurance company's costs and profit are embedded in the payout rate. A higher payout rate from one company versus another usually means better value.

RILA Surrender Charge Example

YearTypical Surrender Charge
18%
27%
36%
45%
54%
62%
7+0%

Most RILAs allow 10% annual withdrawals without surrender charges.

Worked Example: $200,000 SPIA at Age 65

The Situation

Robert and Linda, both 65, are retiring with:

  • Social Security: $42,000/year combined
  • 401(k) and IRA: $800,000
  • Annual spending need: $75,000
  • Income gap: $33,000/year

They're concerned about market volatility and want guaranteed income to cover essential expenses.

SPIA Purchase Analysis

Step 1: Determine income need Essential expenses (housing, food, healthcare, utilities): $60,000/year Social Security covers: $42,000/year Gap for essential expenses: $18,000/year

Step 2: Calculate premium needed Using a joint-life payout rate of 5.6% (from earlier table): $18,000 ÷ 0.056 = $321,429 needed for $18,000/year

This is more than they want to commit. They decide to purchase $200,000 SPIA instead.

Step 3: Calculate SPIA income $200,000 × 0.056 = $11,200/year ($933/month)

Post-Purchase Income Structure

Income SourceAnnual AmountType
Social Security$42,000Guaranteed
SPIA$11,200Guaranteed
Total Guaranteed$53,200
Remaining portfolio$600,000Variable
Portfolio withdrawal (4%)$24,000Variable
Total Income$77,200

Benefits of This Approach

  1. Essential expenses covered: The $53,200 guaranteed income covers most essential expenses, reducing stress during market downturns.

  2. Reduced sequence risk: With guaranteed income covering basics, Robert and Linda can be more flexible with portfolio withdrawals during bad markets.

  3. Portfolio longevity: The remaining $600,000 portfolio only needs to produce $21,800/year (spending need minus guaranteed income), a 3.6% withdrawal rate.

Alternative: DIA for Later

Instead of a full SPIA now, Robert and Linda could split their annuity purchase:

PurchasePremiumIncomeStart Date
SPIA now$100,000$5,600/yearImmediately
DIA$100,000$13,000/yearAge 80

This provides some immediate guaranteed income while ensuring higher income later when they may face higher healthcare costs or reduced ability to manage investments.

Choosing the Right Annuity

Your SituationConsider
Need income now, want simplicitySPIA
Have income now, worried about later yearsDIA
Want market participation with downside protectionRILA
Want to guarantee essential expenses onlySPIA for portion of portfolio
Concerned about inflationSPIA with inflation rider or RILA
Want to leave assets to heirsAvoid life-only SPIA

Questions to Ask Before Purchasing

For any annuity:

  • What is the financial strength rating of the insurance company?
  • What are the total fees (explicit and embedded)?
  • What happens if I need to access funds early?
  • How does the payout compare to competitors?
  • Is there a free-look period to cancel?

For RILAs specifically:

  • What is the cap and/or participation rate?
  • What is the buffer or floor protection level?
  • How long is the surrender period?
  • Which index is used for calculating returns?

Annuity Evaluation Checklist

  • Identify your specific goal (immediate income, future income, or growth with protection)
  • Calculate how much guaranteed income you need beyond Social Security and pensions
  • Compare quotes from at least 3-4 insurance companies
  • Verify insurance company ratings (A.M. Best, S&P, Moody's) are A or better
  • Understand all fees, including surrender charges
  • Review payout options (life only vs. period certain vs. joint)
  • Consider inflation impact on fixed payments
  • Determine what portion of portfolio you're comfortable making irrevocable
  • Review the contract's free-look period (typically 10-30 days to cancel)
  • Consult with a fee-only financial advisor (not commission-based)
  • Keep annuity purchases within state guaranty association limits ($250,000 typical)
  • Document your decision rationale for future reference

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