Pension lump sum considerations
决定一次性付款是否适合你的因素包括退休储蓄, pension lump sum tax rules and life expectancy.
养老金在退休时提供有保障的终身收入, if elected, an income to your surviving spouse. 然而，在某些情况下，一次性付款可能更有利. Each person's situation is unique, 但这里有一些你在权衡你的选择时需要考虑的一般因素.
Retirement savings
一次性付款，用它去旅行或偿还债务，听起来可能很有吸引力，但要考虑你是否有足够的钱长期生活.
你要考虑的第一件事是你退休储蓄的金额. Is it enough to live on in your retirement years? What other income streams may be available to you? Do you plan to get a part time job? Do you plan to turn your lifelong hobby into a business?
Pension lump sum tax rules
接下来，你要考虑税务后果会如何影响你的决定.
Income tax
All money received from a pension is taxed as ordinary income, 不管你是按月支付还是一次性支付. Whether you get taxed immediately upon taking the lump sum, or taxed later, depends on what you do with the money when you receive it.
- Taxed immediately: If the money isn't rolled over into a tax-deferred account, 当你收到这笔钱的时候，你要为这笔钱缴纳普通所得税.
- Taxed later: If the money is rolled over into an Individual Retirement Account (IRA), you won’t be taxed at that time; however, 来自IRA的任何分配将作为普通收入征税.
Estate tax
你是否决定一次性付款会影响到你的退休金是否会被包括在你的应税收入中 estate.
- Excluded from estate tax: 如果养老金收入在你或你的配偶去世时停止支付，那么养老金支付将不包括在你的应税遗产中.
- Included in estate tax: 有了一次性支付选项，账户的剩余价值将包括在你的遗产税中.
Life expectancy
Consider how many years you expect to live.
如果你身体不好或有预期寿命短的家族史, taking a lump sum may be an attractive option. However, there’s a risk you may outlive the funds, 取决于投资业绩和需要多少收入.
You can't outlive the pension income. 如果你的健康状况相对较好，预计还能活很多年, 考虑领取养老金可能更有利.
How much money are we talking?
你的职业生涯和/或在公司的任期越早, the smaller your pension lump sum offer might be — if it’s a trivial amount; you may want to consider taking the lump sum offer and investing it for your future.
How are your money-management skills?
Pensions provide a guaranteed fixed income stream, 你的雇主在支付固定收益养老金时承担了投资风险. 当你一次性支付时，你承担了投资这些资金以产生退休收入的风险.
市场的波动和利率的变化会对整笔款项的未来价值和你的可用收入产生影响. Consider if you are willing to take the risk.
What’s the plan for your legacy?
With pension income, 一般来说，在你和你的配偶去世后，你的继承人不会留下任何遗产(除非你选择了在一定年限内领取养老金)。.
有了这笔总金额，任何剩余的资金都可以用来给你的继承人留下遗产，甚至是一个 favorite charity.
Consult with a professional
A financial professional 在你决定什么最适合你的时候，能帮你讨论你的选择吗.
