Annuity inside a Roth IRA

Generally speaking, what are the pros and cons of purchasing an annuity contract within funds already in a Roth IRA? Thanks



Roth IRA tax rules trump those for non qualified annuities, so in most cases the annuity payout will be tax free. Since a Roth has no RMDs while owned, the form of annuity and meeting RMD requirements is not a concern while the Roth owner is alive, but the beneficiary options should be determined in advance since a non spouse beneficiary will become subject to inherited Roth RMDs as well as the distribution options of the annuity contract.  An annuitized contract in any type of IRA provides continuing cash flow for the term of the annuity (usually for life or  joint lives), there is opportunity cost since the principal has been forfeited to the insurance company.

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