MAT.116
4.2

Definitions for Annuities

Annuity

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An annuity is a sequence of payments made at regular time intervals.

Term

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The time period in which these payments are made is called the term of the annuity.

Annuity Certain

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An annuity where the term is a fixed time interval.

Perpetuity

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An annuity with a definite beginning date but no ending date.

Contingent Annuity

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An annuity with a term that is not fixed in advance.

Payments

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Payments in an annuity need not be equal, but we will choose to assume they are.

Ordinary Annuity

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An ordinary annuity is an annuity where the payments are made at the end of each payment period.

Annuity Due

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An annuity due is an annuity where the payments are made at the beginning of each payment period.

Simple Annuity

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If the payment periods and interest conversion periods coincide, the annuity is called a simple annuity.

Complex Annuity

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If the payment periods and interest conversion periods do not coincide, the annuity is called a complex annuity.

Ordinary, certain, simple annuities with equal payments

Present Value of an Annuity

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A formula which calculates the current, or present, value of an ordinary, certain, simple annuity with equal payments.

Future Value of an Annuity

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A formula which calculates the accumulated, or future, amount of an ordinary, certain, simple annuity with equal payments.

Examples of Annuities

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Regular deposits to a savings accountMonthly home mortgage paymentsMonthly insurance paymentsRetirement plans like IRAs, Keogh plans, and SEP plansAfter-tax-deferred annuities