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Series 7: Investment Information & Recommendations
Series 7 practice questionmediumPackaged Products — Variable Annuities

A client invested $80,000 in a variable annuity that is now worth $120,000. If the client withdraws $30,000, how much is taxable?

  1. A$10,000
  2. B$20,000
  3. C$30,000✓ Correct answer
  4. D$0
Explanation

Why C$30,000

Variable annuity withdrawals follow LIFO (last-in, first-out) tax treatment, meaning earnings are considered withdrawn first. The account has $40,000 in earnings ($120,000 - $80,000 cost basis). Since the $30,000 withdrawal is less than the total earnings, the entire $30,000 is taxable as ordinary income. The cost basis would only be reached after all $40,000 of earnings are withdrawn.

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