RETIREMENT · PENSIONS

Pension vs Lump Sum Calculator

Compare a monthly pension annuity against a lump sum payout. See the net present value of each option, the break-even age, and a recommendation based on your inputs.

LAST REVIEWED · APR 08, 2026 · BY A. CHEN, CFP®
You need
Lump sum
Pension vs Lump SumReset
Monthly pension
$2,500
$500$10,000
Lump sum offer
$500,000
$50K$3M
Your age
62 yrs
5075
Life expectancy
85 yrs
70100
Discount rateExpected investment return
5%
1%10%
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How the pension vs lump sum calculator works

This calculator computes the net present value (NPV) of your pension stream and compares it to investing the lump sum at your expected rate of return. The option with the higher present value is generally the better financial choice, but personal factors matter too.

Arguments for the pension

  • Guaranteed income for life — no investment risk
  • May include survivor benefits for your spouse
  • Simpler — no investment decisions required

Arguments for the lump sum

  • Control over investments and withdrawal timing
  • Can pass remaining balance to heirs
  • Hedge against pension plan underfunding
  • Flexibility to adjust spending up or down
Methodology. Pension NPV = sum of annual payments discounted at the chosen discount rate over life expectancy. Lump Sum FV = lump sum grown at the discount rate over the same period. Break-even age calculated as the point where cumulative pension payments equal the lump sum. Recommendation based on 5% threshold comparison between pension NPV and lump sum.

Sources

  • Present value of annuity formula (standard actuarial calculation)
  • IRS Section 417(e) — minimum present value requirements
  • Society of Actuaries mortality tables for life expectancy
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Frequently asked questions

What discount rate should I use? +
Use the rate you expect to earn on the lump sum if invested. 4–6% is typical for a balanced portfolio. Higher rates favor the lump sum; lower rates favor the pension.
What about inflation? +
Most private pensions are not inflation-adjusted. If yours isn’t, the real value of payments decreases over time, which favors the lump sum for long retirements.
What if my company goes bankrupt? +
The PBGC (Pension Benefit Guaranty Corporation) insures defined benefit pensions up to a maximum amount (~$67,295/year for age 65 in 2024). If your pension exceeds this, you’re exposed to company risk.
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