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Retirement income

Pension: $400K Lump Sum or $2,100 a Month for Life?

This is an irreversible choice, usually made once, under a deadline, with a form that does not explain the trade-off. The two options are not two versions of the same money — they are a guaranteed income and a portfolio, and they fail in opposite ways.

The short answer

The annuity pays $25,200 a year on $400,000, an implied 6.3% payout rate. Drawing the same $25,200 from the lump sum would be a 6.3% withdrawal rate, well above the 4% convention, and at an assumed 5% return the money runs out after 33 years. The annuity is the stronger pure-income option; the lump sum wins on flexibility, inheritance and control.

The two offers, priced

Lump sumMonthly annuity
Value$400,000$2,100/month, $25,200/year
Implied payout rate6.30%
At a 4% withdrawal rate$16,000/yr ($1,333/mo)
At a 5% withdrawal rate$20,000/yr ($1,667/mo)
Guaranteed for lifeNoYes
Passes to heirsYes, whatever remainsUsually not, unless a survivor option is elected
Inflation protectionOnly what the portfolio deliversOnly if the plan indexes it — most do not

A 6.3% payout is high relative to a 4% withdrawal because an annuity is allowed to return your own capital. That is not a trick, but it does mean the comparison is not “6.3% beats 4%”.

How long the lump sum lasts drawing the same $25,200

Assumed returnYears until exhausted
3%22 years
5%33 years
7%Never — growth exceeds the draw

Retiring at 65, the 3% case runs dry at 87 and the 5% case at 98. This is the crux: the annuity does not run out, whatever happens to markets or however long you live. A portfolio drawn at 6.3% might, and the years it fails are the ones you can least afford.

What each option is actually protecting against

RiskLump sumAnnuity
Living longer than the moneyExposedProtected
A bad market in the first years of retirementExposedProtected
Inflation over 25 yearsPartly protected by growthExposed if not indexed
Employer or plan failureNot exposed once paid outExposed, subject to any guarantee scheme
Needing a large sum at short noticeProtectedExposed
Leaving money to heirsProtectedExposed

Neither column is safer. They are exposed to different things, and which exposure matters depends on your other income, your health and whether anyone depends on this money after you.

The questions that actually decide it

QuestionPoints toward
Do you have other guaranteed income covering essentials?If yes, the lump sum is easier to carry
Is there a spouse who would need this income?A survivor annuity, or the lump sum
Is the annuity indexed to inflation?If not, its real value falls over 25 years
Do you expect an average or long lifespan?Longer points to the annuity
Would you actually leave the lump sum invested?If not, the annuity removes the temptation

The simple break-even — $400,000 divided by $25,200 — is 15.9 years, so the annuity is ahead in nominal terms from about age 81 if you retire at 65. But that ignores what the lump sum would have earned meanwhile, which is why break-even alone is a poor way to decide.

What this assumes

  • A $400,000 lump sum against $2,100 a month for life, single life, no survivor benefit.
  • No cost-of-living adjustment on the annuity.
  • Returns of 3%, 5% and 7% modelled on the lump sum; annual compounding, annual withdrawal.
  • Tax ignored on both sides — both are generally taxable as ordinary income, so the comparison is broadly unaffected, but a rollover changes the timing.
  • The plan is solvent and any guarantee scheme covers the promised amount.

Every one of these is an input, not a fact about your situation. Change them in the calculators below and the answer changes with them.

Run the math yourself

These calculators give you the same numbers we used above — with your own inputs.

Retirement Withdrawal CalculatorHow long the lump sum lasts at your draw and return.Retirement Planning CalculatorFit either option into the wider plan.FIRE CalculatorTest the withdrawal rate against your whole portfolio.

Bottom line

Start by asking whether your essential expenses are already covered by Social Security or another guaranteed income. If they are, the lump sum is the more flexible choice and the risk is manageable. If they are not, the annuity is buying you something a portfolio cannot: a floor that does not depend on returns or on how long you live. Get the survivor-benefit numbers before deciding, and remember that once elected, this cannot be undone.

Disclaimer. This is educational, not personalized financial advice. Numbers depend on your specific tax bracket, state, and goals. Verify with the IRS, SSA, or a CPA before acting. See our Financial Disclaimer.

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