One of America's most complicated and aggressively sold investments is staging a gradual recovery along with the stock market.

Variable annuity sales reached $113.7 billion last year, an improvement from $112.9 billion the year before, according to the Variable Annuity Research and Data Service (VARDS).

That pales in comparison to $137 billion sold in 2000, and some of that money is simply being moved between policies and firms. Still, the buzz has become more positive as sales notch upward in an industry whose portfolio values were decimated in the stock market downturn.

Less expensive retirement vehicles such as the 401(k) plan and Roth Individual Retirement Account were also responsible for shoving the once-dominant variable annuity from center stage.

Created to tie into stock market growth, it is a contract between you and an insurance company purchased with a single purchase payment or a series of payments. The insurer agrees to make periodic payments to you, either right away or in the future. Most of the money is in stock and bond mutual funds, known as sub-accounts, which are selected by the investor.

"The variable annuity market is rebounding off the lows it experienced in the decline in the equity markets," observed Michael Albanese, analyst with the A.M. Best insurance ratings company in Oldwick, N.J. "However, some benefit provisions seem to have been reined in from their peak in the late '90s and early 2000 when they were used to gain a competitive edge."

Many contracts now offer their various "enhanced" benefits at an additional cost, he noted. For example, some guarantee that the death benefit will include a minimum 5 percent annual gain, while others feature a "living" benefit that promises to make up the difference if your balance drops below your initial investment after 10 years.

The top companies in variable annuity sales last year were TIAA-CREF; Hartford Life; AIG/SunAmerica/VALIC; Aegon/Transamerica; Metlife/NEF/General American/MLI; Equitable Life; ING Group; Nationwide Life; Pacific Life; and Lincoln National Life. Data was compiled by VARDS.

Variable annuities are typically sold by insurance agents, securities brokers and financial planners to people in their mid-40s starting to think more seriously about retirement. Investors should fully understand all the terms of the contract and realize that these are long-term tax deferral vehicles generally best used after 401(k) and IRA contribution limits have been reached.

I receive many letters from investors angry with insurers because they hadn't understood the significant commitment involved. Reader B.G., from Skokie, Ill., after figuring out the costs of his variable annuity, wrote: "An annuity is a commission for the financial advisor, a coup for the insurance company and average people get the shaft."

There's a one-time sales commission typically ranging from 3 to 10 percent of the investment, paid to the salesperson. The insurance firm deducts a percentage each year to cover the commission paid to the salesperson as well as the insurance component.

You're hit with large surrender fees if you make withdrawals in the early years, perhaps 12 percent of your balance if you pull out during the first year. That fee declines gradually each year until it vanishes, generally in seven to 10 years. If you're considering withdrawal of annuity money, it's best to wait until surrender charges no longer apply. If you're under age 59 1/2, you'll also pay a 10 percent IRS penalty plus regular income taxes on earnings in the withdrawal.

"I'm not in favor of variable annuities because of their additional expenses that mutual funds don't have, known as the mortality and expense (M&E) charge," said Steven Kaye, financial planner and president of American Economic Planning Group in Watchung, N.J. "If someone is projecting an average 8 percent return in the annuity, but there is an extra M&E expense of 1.6 percent, that's like paying an extra 20 percent tax."

The M&E charge covers the annuity's distribution costs and the insurance death benefit that guarantees the principal back if the annuity holder dies with less money in the account than originally invested. No-load annuities, sold without a sales commission, still have expenses, but they're lower.

"We typically use variable annuities with individuals who have already 'maxed out' their employer-sponsored plans," said Terrence Herr, financial planner and managing partner with Herr Capital Management in Chicago. "I wouldn't work with any insurance carrier not A-rated or better, and I would look very closely at benefits, features and costs."

Read everything, because contracts do vary, Herr cautioned. Many offer 30 to 70 sub-accounts that represent limitless choices and significant differences in returns.

Top-performing variable annuity sub-accounts within policies in three-year annualized return, according to Morningstar Inc., are:

First Investors Variable Annuity "C" Target 2010; long-term government bonds; up 20.71 percent.

Alliance Ovation AIG Global Dollar Variable Annuity; international bonds; up 14.80 percent.

Phoenix Edge Variable Annuity, Duff & Phelps Real Estate; real estate stocks; up 14.65 percent.

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Ameritas No-Load Variable Annuity, Rydex Ursa; large growth and value stocks; up 14.33 percent.

Western Reserve Life Freedom Variable Annuity, Growth & Income; mid-cap value stocks; up 14.16 percent.

Fund expenses are included in those totals, but mortality and expenses tied to the policy are not.


Andrew Leckey answers questions only through the column. Address questions to Andrew Leckey, "Successful Investing," P.M.B. 184, 369-B Third St., San Rafael, Calif. 94901-3581, or to andrewinv@aol.com.

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