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Pension lump sum vs annuity

Pension lump-sum is a major one-time decision. This calculator computes the implied internal rate of return (IRR) of the annuity stream — compare it to what you can reasonably earn in a portfolio. Higher IRR favors annuity; lower favors lump.

Implied IRR of the annuity
—%
over 25 years of payments
Total nominal payments if you live to 90
$600,000
undiscounted, no COLA assumed
Monthly draw lump sum can sustain
$2,577
at 6% annual return, fully spent in 25 yrs
How to read this
  • If the implied IRR is higher than your expected portfolio return, the annuity is offering a better deal — favor it.
  • If the implied IRR is lower than your expected portfolio return, the lump sum is the better risk-adjusted offer — favor it.
  • Don't ignore the qualitative factors: spousal protection, COLA, plan solvency, your appetite for managing money, and tax brackets at draw vs. now.
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FAQ

When does the lump sum usually win?
When the implied IRR is below what you can reasonably earn in a diversified portfolio (often the case in low-interest-rate environments), when plan funding is shaky, when you need flexibility for unequal spending, or when you are leaving a legacy.
When does the annuity usually win?
When the implied IRR is high (especially with COLA features), when longevity risk is real (long-lived family), when other guaranteed income (Social Security) is light, or when you do not want to manage investments.
What about my spouse?
Joint-and-survivor options reduce the monthly payment but continue some percentage to a spouse for life. A 100%-survivor election can lower monthly payment by 10-25%. Single-life gives the highest monthly but ends at your death.
Is the pension safe?
Most private US pensions are insured by the Pension Benefit Guaranty Corporation (PBGC), but with caps. Government and union plans may not be PBGC-insured. Check your plan funding ratio and PBGC coverage before assuming the annuity is risk-free.

Educational guidance only. Not legal, tax, or individualized investment advice. We do not recommend individual securities or guarantee outcomes.