Fixed and Variable Payout Annuities: How Optimal are Optimal Strategies?



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Fixed and Variable Payout Annuities: How Optimal are Optimal Strategies? Anne MacKay joint work with Phelim Boyle, Mary Hardy and David Saunders 49th Actuarial Research Conference UC Santa Barbara July 13-16, 2014

Outline 1 Variable payout annuities 2 The classical optimization problem 3 Exploring new criteria 4 Concluding remarks

Variable payout annuities (VPAs): what and why? Group self-annuitization schemes or annuity pools Mortality and investment risk retained by the annuitants Advantages over traditional fixed annuities: Lower cost (no margins for retained risk) Exposure to equity market (can be a disadvantage)

VPAs in the literature Increased interest in the past 10 years (for example, Piggott, Valdez, and Detzel (2005)) General conclusions: VPAs are preferred when insurers charge for retained risks (Maurer, Mitchell, Rogalla, and Kartashov (2013); Donnelly, Guillén, and Nielsen (2013); Hanewald, Piggott, and Sherris (2013)) Small annuitant groups ( 100 participants) large enough to provide protection (Donnelly, Guillén, and Nielsen (2013); Stamos (2008)) Results obtained using CRRA utility maximization

Example of a VPA product Initial payment at retirement based on current market and mortality assumptions Subsequent payments adjusted periodically Adjustment factor 1 + j t reflects investment and mortality experience in past period Deficit or surplus in pension fund reflected in annuity payments

2500 2000 Annual annuity amount 1500 1000 500 0 0 5 10 15 20 25 Time since retirement (years)

Setting At retirement, the retiree can: Annuitize (VPA or fixed annuity) L 0 = A 0ω V ä V 0,65 + A 0ω F ä F 0,65 = L V 0 + L F Keep liquid wealth (balanced fund or risk-free asset) In subsequent years, the retiree consumes and re-balances her liquid wealth L V t+1 = L V t (1 + j t ) L t+1 = L V t+1 + L F W t+1 = (W t C t )(1 + R(ω t )) + L t+1

Function to Maximize Retiree seeks to maximize CRRA utility of her consumption max ω V,ω F,ω,C T β t E [U(C t )], t=0 where U(C t ) = C 1 γ t 1 γ, γ 1. Multi-period optimization can be re-written as a series of one-period optimizations using a Bellman equation { ]} H t (W t, L V t, L F t ) = max U(C t ) + β E t [H t+1 (W t+1, L V t+1, L F t+1), ω t,c t and H T (W T, L V T, LF T ) = U(W T ).

Numerical Results - Key Assumptions Retirement age: 65 Annuitization rate: 0.03 Risk-free rate: 0.02 E[R t ] = 1.06, (Var[R t ]) = 0.2 Proportion of VPA fund invested in risky asset: 0.4 Subjective discount factor β: 0.96 Risk aversion parameter: 2 Mortality model: Two-factor model (Cairns, Blake, and Dowd (2006)) with parameters from Maurer, Mitchell, Rogalla, and Kartashov (2013))

Optimal Investment at Retirement Fixed annuity loading λ 0 0.05 0.07 0.10 0.12 ω V 0 0.21 0.47 0.82 1 ω F 1 0.79 0.53 0.18 0 Initial payment (%) 6.95 6.69 6.71 6.83 6.95 Table : Optimal investment strategy at retirement when ä65,0 F = (1 + λ)äv 65,0, initial payments as a percentage of wealth at retirement.

Annual payment (in % of initial payment) 2 1.5 1 Average 5th Percentile Median 95th Percentile 0.5 0 5 10 15 20 25 30 Number of years since retirement

Distribution of Annuity Payments when λ = 0.1 Age 75 85 95 Mean 1.03 1.06 1.10 Median 1.00 1.01 1.02 5th percentile 0.73 0.65 0.60 Table : Mean, median and 5th percentile of annuity payments as a proportion of the initial payment (6.83% of initial wealth), ω V = 0.82.

Issues with CRRA utility maximization Resulting annuity payments may be too risky for retirees In almost half of the cases, the annuity payment decreases. By age 95, the annuity payment will have decreased by 40% in the worst 5% of cases. Consumption is a control variable: does not reflect the reality of a retiree

Two new criteria Poverty threshold: force annuity payments to remain above a certain level HARA utility function: reflect habit formation U(C t ) = (C t C) (1 γ), 1 γ C t > C, γ 1, as used in Kingston and Thorp (2005). Assume retiree annuitizes all her wealth and consumes the entire annuity payment, λ = 0.1 (as in Milevsky (2001)).

Poverty threshold criteria We want to keep L t 0.5L 0 for all L t, t = 1,..., T. L F 0.5L 0 Set ω F = äf 65, ω ä65 F V = 1 ω F. +äv 65 Age 75 85 95 Mean 1.02 1.04 1.06 Median 1.00 1.00 1.01 5th percentile 0.84 0.79 0.76 Table : Mean, median and 5th percentile of annuity payments as a proportion of the initial payment (6.62% of initial wealth), ω V = 0.48.

Annual payment (in % of initial payment) 1.6 1.5 1.4 1.3 1.2 1.1 1 0.9 0.8 Average 5th Percentile Median 95th Percentile 0.7 0 5 10 15 20 25 30 Number of years since retirement

Habit formation utility Assume C = 0.5A 0 = 0.0347A ä65 V 0. Using Monte Carlo simulations, obtain ω V, ω F that maximize utility. Only consider investment strategies that keep L t C for all t. Age 75 85 95 Mean 1.01 1.03 1.05 Median 1.00 1.00 1.01 5th percentile 0.87 0.83 0.80 Table : Mean, median and 5th percentile of annuity payments as a proportion of the initial payment (6.55% of initial wealth), ω V = 0.38.

Annual consumption (in % of initial payment) 1.5 1.4 1.3 1.2 1.1 1 0.9 Average 5th Percentile Median 95th Percentile 0.8 0 5 10 15 20 25 30 Number of years since retirement

Concluding Remarks CRRA utility does not necessarily reflect the reality of a retiree Variable payout annuities can complement a guaranteed income Pooling of mortality risk only (no exposure to equity market) may be interesting for retirees (see Milevsky and Salisbury (2013)).

Selected references Cairns, A. J., D. Blake, and K. Dowd (2006): A Two-Factor Model for Stochastic Mortality with Parameter Uncertainty: Theory and Calibration, Journal of Risk and Insurance, 73(4), 687 718. Donnelly, C., M. Guillén, and J. P. Nielsen (2013): Exchanging uncertain mortality for a cost, Insurance: Mathematics and Economics, 52(1), 65 76. Hanewald, K., J. Piggott, and M. Sherris (2013): Individual post-retirement longevity risk management under systematic mortality risk, Insurance: Mathematics and Economics, 52, 87 97. Kingston, G., and S. Thorp (2005): Annuitization and asset allocation with HARA utility, Journal of Pension Economics and Finance, 4(03), 225 248. Maurer, R., O. S. Mitchell, R. Rogalla, and V. Kartashov (2013): Lifecycle Portfolio Choice With Systematic Longevity Risk and Variable Investment Linked Deferred Annuities, Journal of Risk and Insurance, 80(3), 649 676. Milevsky, M. A. (2001): Optimal annuitization policies: Analysis of the options, North American Actuarial Journal, 5(1), 57 69. Milevsky, M. A., and T. S. Salisbury (2013): Optimal Retirement Tontines for the 21st Century: With Reference to Mortality Derivatives in 1693, Available at SSRN 2271259. Piggott, J., E. A. Valdez, and B. Detzel (2005): The simple analytics of a pooled annuity fund, Journal of Risk and Insurance, 72(3), 497 520. Stamos, M. Z. (2008): Optimal consumption and portfolio choice for pooled annuity funds, Insurance: Mathematics and Economics, 43(1), 56 68.