Free Guide

The 1035 Exchange, Explained

How to swap one annuity for a better one without triggering taxes, and the traps to avoid.

Plain talk: 1035 exchange

A tax-free trade of one annuity contract for another, allowed under Section 1035 of the tax code. Your gains transfer without being taxed at the time of the exchange.

When a 1035 exchange can make sense

  • Your current contract's surrender period has ended and better contracts now exist
  • Your contract has features or fees that no longer fit your plan
  • Your carrier's financial strength has weakened and you want a stronger company
  • You bought a variable annuity and now want principal protection instead

The traps to watch for

  • A new surrender period starts over. Exchanging into a new 10-year product at age 78 deserves hard questions.
  • Surrender charges on the old contract. If you are still in the surrender period, the charge may erase the benefit of switching. Sometimes waiting one year changes the math entirely.
  • Lost benefits. Older contracts sometimes have income riders or guaranteed rates that are better than anything sold today. Never exchange before valuing what you already have.
  • Churning. Some agents push exchanges because a new sale pays a new commission. The Best Interest standard requires the exchange to actually benefit you. Ask for the comparison in writing.

The one rule that protects you

Never sign a 1035 exchange until someone independent has compared the old contract and the new one side by side, in writing, including what you give up. That comparison takes us about 30 minutes and costs you nothing.

Considering an exchange someone proposed?

This is exactly what the free second opinion is for. Ray reviews the old contract, the new one, and the tax picture together.

Get A Free Second Opinion