You'd think that after decades of saving for retirement, the hard part would be over. Think again. Devising a plan to turn a heap of cash into a stream of income that can last a lifetime is more art than science, and there is no one magic formula.

One commonly accepted rule of thumb, the 4 percent solution, allows you to withdraw 4 percent from your portfolio to finance your first year in retirement. You then increase that initial dollar amount in subsequent years to keep pace with inflation. This conservative pace virtually assures that you won't run out of money — one of the most frightening scenarios for retirees. But the meager income it generates — initially $40,000 from a $1 million kitty — may be insufficient for many retirees.

You could buy an immediate annuity. That's when you hand over a lump sum to an insurance company, and in exchange the insurer promises to send you monthly payments for life. This strategy is good for a retiree who doesn't have a pension and wants guaranteed income to cover fixed expenses. You may then invest the rest of your money more aggressively, knowing that your annuity payments, supplemented by Social Security benefits, will cover many living costs.

But interest rates, which affect immediate-annuity payouts, are near historic lows, and inflation erodes the buying power of fixed-rate investments. As a result, retirees who buy an immediate annuity now may have to curtail their spending in the future or buy additional annuities to maintain their standard of living. To get an idea of how much income your lump sum would produce, check out ImmediateAnnuities.com.

You may want to consider a deferred variable annuity with income guarantees, also known as "living benefits." You invest a chunk of cash in mutual fund-like accounts and take annual withdrawals — usually of 5 percent or 6 percent of your initial investment — regardless of how your investments perform.

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Unlike immediate annuities, deferred annuities allow you to cash out your account balance without penalty once a surrender period expires (usually from two to seven years). Or you can continue withdrawing guaranteed annual payments for as long as you like. Although fees can run as high as 2 percent to 3 percent a year (that includes insurance charges and the costs of the underlying funds), many retirees think the price is justifiable because they can benefit from holding stock funds and maintain a guaranteed income even if the market tanks.

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