Near the end of 2016, the US Department of Treasury and the Internal Revenue Service (IRS) published two significant sets of proposed regulations on issues pertaining to defined benefit pension plans.

Because annuities offer advantages like regular lifetime payments, premium protection, tax-deferred growth, unlimited contributions, and various investment options, they should be a part of your ...

Annuities can provide you with an additional stream of income in retirement. These insurance contracts allow you to collect payments at a future date in exchange for an upfront premium. In addition to ...

"Present value" is the current value of a future sum of money. A concept known as the "time value of money" asserts that a certain sum today is worth more than the same sum tomorrow. This partly comes ...

Net present value helps management or potential investors weigh the wisdom of an investment by enabling the expected benefits to be quantified. It is used in investment control to gauge whether a ...

Your hard-earned right to receive future social security benefit payments potentially constitutes a significant portion of your planned retirement income. For those of us in the pre-retirement years, ...

Agency: "Office of Personnel Management." SUMMARY: The Office of Personnel Management (OPM) is providing notice of adjusted present value factors applicable to retirees who elect to provide survivor ...

Claire Boyte-White is the lead writer for NapkinFinance.com, co-author of I Am Net Worthy, and an Investopedia contributor. Claire's expertise lies in corporate finance & accounting, mutual funds, ...

Generally, a defined benefit plan provides an accrued benefit commencing at a participant’s Normal Retirement Date that pays a flat benefit over the lifetime of the participant. If a plan provides for ...

An annuity can be a useful tool when planning for retirement. After you’ve stopped working, you’ll be relying on your savings and Social Security payments to support yourself and enjoy your golden ...