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	<id>https://wiki-dev.treasurers.org/w/index.php?action=history&amp;feed=atom&amp;title=Qualified_Longevity_Annuity_Contract</id>
	<title>Qualified Longevity Annuity Contract - Revision history</title>
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	<updated>2026-05-12T01:19:51Z</updated>
	<subtitle>Revision history for this page on the wiki</subtitle>
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	<entry>
		<id>https://wiki-dev.treasurers.org/w/index.php?title=Qualified_Longevity_Annuity_Contract&amp;diff=39431&amp;oldid=prev</id>
		<title>imported&gt;Doug Williamson: Add link.</title>
		<link rel="alternate" type="text/html" href="https://wiki-dev.treasurers.org/w/index.php?title=Qualified_Longevity_Annuity_Contract&amp;diff=39431&amp;oldid=prev"/>
		<updated>2022-09-08T12:49:55Z</updated>

		<summary type="html">&lt;p&gt;Add link.&lt;/p&gt;
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				&lt;td colspan=&quot;2&quot; style=&quot;background-color: #fff; color: #202122; text-align: center;&quot;&gt;← Older revision&lt;/td&gt;
				&lt;td colspan=&quot;2&quot; style=&quot;background-color: #fff; color: #202122; text-align: center;&quot;&gt;Revision as of 12:49, 8 September 2022&lt;/td&gt;
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&lt;tr&gt;&lt;td class=&quot;diff-marker&quot;&gt;&lt;/td&gt;&lt;td style=&quot;background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;&quot;&gt;&lt;div&gt;* [[Internal Revenue Service]]&lt;/div&gt;&lt;/td&gt;&lt;td class=&quot;diff-marker&quot;&gt;&lt;/td&gt;&lt;td style=&quot;background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;&quot;&gt;&lt;div&gt;* [[Internal Revenue Service]]&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td class=&quot;diff-marker&quot;&gt;&lt;/td&gt;&lt;td style=&quot;background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;&quot;&gt;&lt;div&gt;* [[Occupational pension scheme]]&lt;/div&gt;&lt;/td&gt;&lt;td class=&quot;diff-marker&quot;&gt;&lt;/td&gt;&lt;td style=&quot;background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;&quot;&gt;&lt;div&gt;* [[Occupational pension scheme]]&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;
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&lt;tr&gt;&lt;td class=&quot;diff-marker&quot;&gt;&lt;/td&gt;&lt;td style=&quot;background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;&quot;&gt;&lt;div&gt;* [[Required Minimum Distribution]]&lt;/div&gt;&lt;/td&gt;&lt;td class=&quot;diff-marker&quot;&gt;&lt;/td&gt;&lt;td style=&quot;background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;&quot;&gt;&lt;div&gt;* [[Required Minimum Distribution]]&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td class=&quot;diff-marker&quot;&gt;&lt;/td&gt;&lt;td style=&quot;background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;&quot;&gt;&lt;div&gt;* [[Stakeholder pension scheme]]&lt;/div&gt;&lt;/td&gt;&lt;td class=&quot;diff-marker&quot;&gt;&lt;/td&gt;&lt;td style=&quot;background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;&quot;&gt;&lt;div&gt;* [[Stakeholder pension scheme]]&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;

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		<author><name>imported&gt;Doug Williamson</name></author>
	</entry>
	<entry>
		<id>https://wiki-dev.treasurers.org/w/index.php?title=Qualified_Longevity_Annuity_Contract&amp;diff=39430&amp;oldid=prev</id>
		<title>imported&gt;Doug Williamson: Create page. Sources: linked pages, US Treasury webpage https://www.treasury.gov/press-center/press-releases/Pages/jl2448.aspx and Immediate annuities webpage  https://www.immediateannuities.com/qlac-qualified-longevity-annuity-contract/</title>
		<link rel="alternate" type="text/html" href="https://wiki-dev.treasurers.org/w/index.php?title=Qualified_Longevity_Annuity_Contract&amp;diff=39430&amp;oldid=prev"/>
		<updated>2020-04-20T00:30:14Z</updated>

		<summary type="html">&lt;p&gt;Create page. Sources: linked pages, US Treasury webpage https://www.treasury.gov/press-center/press-releases/Pages/jl2448.aspx and Immediate annuities webpage  https://www.immediateannuities.com/qlac-qualified-longevity-annuity-contract/&lt;/p&gt;
&lt;p&gt;&lt;b&gt;New page&lt;/b&gt;&lt;/p&gt;&lt;div&gt;''Pensions - defined contribution - US.''&lt;br /&gt;
&lt;br /&gt;
(QLAC).&lt;br /&gt;
&lt;br /&gt;
Longevity annuities are designed to deal with the US pensions problem of retired people 'outliving their savings' caused by the US Required Minimum Distributions rules.&lt;br /&gt;
&lt;br /&gt;
Longevity annuities do not start paying out until later in life, so they can pay out higher annual amounts in those later years, while still enjoying favourable tax treatment.&lt;br /&gt;
&lt;br /&gt;
&lt;br /&gt;
'Qualified' refers to the compliance with the tax rules, so as to enjoy favourable tax treatment. &lt;br /&gt;
&lt;br /&gt;
A qualified longevity annuity contract is exempted from the US Required Minimum Distributions (minimum withdrawal) rules.&lt;br /&gt;
&lt;br /&gt;
So that more of the total retirement fund can be retained to support income in the later years of life.&lt;br /&gt;
&lt;br /&gt;
&lt;br /&gt;
Longevity annuities are contrasted with immediate annuities, which start to pay out immediately.&lt;br /&gt;
&lt;br /&gt;
&lt;br /&gt;
== See also ==&lt;br /&gt;
* [[401(k) plan]]&lt;br /&gt;
* [[Annuity]]&lt;br /&gt;
* [[Contributions]]&lt;br /&gt;
* [[Defined contribution pension scheme]]&lt;br /&gt;
* [[Internal Revenue Service]]&lt;br /&gt;
* [[Occupational pension scheme]]&lt;br /&gt;
* [[Required Minimum Distribution]]&lt;br /&gt;
* [[Stakeholder pension scheme]]&lt;br /&gt;
* [[United States]]&lt;br /&gt;
&lt;br /&gt;
[[Category:Accounting,_tax_and_regulation]]&lt;br /&gt;
[[Category:The_business_context]]&lt;br /&gt;
[[Category:Financial_products_and_markets]]&lt;/div&gt;</summary>
		<author><name>imported&gt;Doug Williamson</name></author>
	</entry>
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