Fixed Indexed Annuities: Market-Linked Growth Without Market Risk

A fixed indexed annuity (FIA) credits interest based on how a market index performs — but guarantees your account never drops due to market losses. In good years, you earn a portion of the gain. In bad years, you earn zero — not negative. This guide explains exactly how caps, participation rates, spreads, and income riders work.

16 min read Intermediate Updated February 2026

What Is a Fixed Indexed Annuity?

Fixed Indexed Annuity (FIA)Fixed Indexed Annuity (FIA)
An insurance contract that credits interest based on the performance of a market index (most commonly the S&P 500) while guaranteeing that the account value will never decrease due to market losses. Returns are limited by caps, participation rates, and/or spreads. FIAs are insurance products — not securities — regulated by state insurance departments. All guarantees are backed by the issuing insurer’s financial strength and claims-paying ability. Not FDIC-insured.

An FIA sits in a unique space between two worlds. It is not a traditional fixed annuity — your returns vary based on what the market does. And it is not a variable annuity — you cannot lose principal due to market performance. It gives you a portion of the market’s upside in exchange for complete protection from the market’s downside.

This trade-off is the central concept to understand: FIAs trade unlimited upside for a guaranteed floor. In a year when the S&P 500 gains 25%, you might earn 8–12% (limited by a cap). In a year when the S&P 500 drops 20%, you earn exactly 0% — your account stays flat. Over multi-year periods, the combination of partial gains and zero losses can produce competitive returns with significantly less volatility than direct market exposure.

FIA sales reached $57.5 billion in the first half of 2025, according to LIMRA, making them the fastest-growing annuity category. The appeal: in a market environment where both stocks and bonds feel uncertain, FIAs offer a middle path — some growth, no loss.

But FIAs are also the most frequently misunderstood and occasionally mis-sold annuity product. This guide explains exactly how they work, where they fit, and — just as importantly — who should avoid them.

How a Fixed Indexed Annuity Works

Every FIA follows the same core lifecycle:

  1. You deposit a lump sum with an insurance company (typically $10,000–$500,000). This can come from savings, a maturing CD or MYGA, an IRA or 401(k) rollover, or a 1035 exchange.
  2. You choose one or more index strategies. Most FIAs let you allocate your premium across multiple indices and crediting methods. For example: 50% to S&P 500 annual point-to-point with a 10% cap, 30% to a proprietary index with an 8% spread method, and 20% to a fixed account earning a declared rate.
  3. Each year, the carrier calculates your credit. On each contract anniversary, the carrier applies the crediting formula. If the index gained, you receive a credit (subject to the cap, participation rate, or spread). If the index lost, you receive 0%. The credited interest is locked in and can never be taken back.
  4. Annual reset. After each crediting period, the index starting point resets to the current level. This means gains are locked in, and the next year starts from a new baseline. This annual reset is one of the most powerful FIA features: even after a market crash, you start fresh from the new (lower) level and capture the full recovery.
  5. At maturity or during the contract, you can withdraw up to 10% annually without surrender charges, take full withdrawal after the surrender period, 1035 exchange to another product, annuitize for lifetime income, or activate an income rider if one was elected.

Caps, Participation Rates, and Spreads: How Upside Is Limited

This is the section that matters most. FIAs limit your upside through one or more of three mechanisms. Understanding these is the key to evaluating any FIA product.

Cap Rate

The maximum credit in any period, regardless of index performance.

Example:

Caps are the most common limiting factor on standard index strategies. As of early 2026, competitive annual point-to-point caps on the S&P 500 range from about 8% to 14%, depending on carrier and interest rate environment. Carriers can (and do) adjust caps at each contract anniversary — check the contract’s guaranteed minimum cap.

Participation Rate

The percentage of the gain that is credited to you.

Example:

Participation rates are often used on proprietary indices or in combination with spreads. They can range from 40% to 150% depending on the crediting method. A participation rate above 100% is possible when paired with a spread or on a volatility-controlled index. Like caps, participation rates can be adjusted annually.

Spread (Margin)

A fixed deduction subtracted from the index gain before crediting.

Example:

Spreads offer unlimited upside above the spread — there is no cap. However, in modest gain years, the spread can consume the entire credit. A 2% spread sounds small, but in a year the index only gains 2.5%, your credit is just 0.5%.

The adjustment risk.
Always read the guaranteed minimums in the contract

FIA Crediting Methods Explained

The crediting method is the formula used to calculate your annual interest credit. Two FIAs using the same index and the same cap can produce very different returns if they use different crediting methods.


Method: Annual Point-to-Point | How It Works: Compares index on two anniversary dates | Typical Limiting Factor: Cap rate (e.g., 10%) | Best In: Steady up-markets | Worst In: Markets that peak mid-year then fall

Method: Monthly Sum | How It Works: Sums each month’s capped gain/uncapped loss | Typical Limiting Factor: Monthly cap (e.g., 2.5%) | Best In: Low-volatility up-markets | Worst In: Volatile markets (negative months drag total down)

Method: Monthly Average | How It Works: Averages 12 monthly index values vs. start | Typical Limiting Factor: Participation rate | Best In: Volatile markets with strong finish | Worst In: Markets with early gains that plateau

Method: Performance Trigger | How It Works: Credits fixed rate if index is flat or up; 0% if down | Typical Limiting Factor: Fixed trigger rate | Best In: Flat or slightly up markets | Worst In: Strong bull markets (same credit whether index gains 1% or 30%)

Method: Spread/Margin | How It Works: Index gain minus fixed spread | Typical Limiting Factor: Spread (e.g., 2%) | Best In: Strong bull markets (no cap on upside) | Worst In: Modest gain years (spread consumes most or all of credit)


If you want the simplest FIA experience:
annual point-to-point with a cap

FIA Income Riders: Guaranteed Lifetime Income

The income rider is the feature that distinguishes FIAs from other fixed annuities. Roughly 60–70% of FIAs sold include an income rider, making it the primary reason many people purchase the product.

How an income rider works

An income rider (formally a Guaranteed Lifetime Withdrawal Benefit, or GLWB) is an optional add-on that creates a second value in your contract called the benefit base. This benefit base may grow via a “roll-up rate” (typically 5–7% simple interest) during a deferral period, even if the actual account value grows less. When you activate income, you withdraw a percentage of the benefit base (typically 4–6% depending on your age) each year for life.

Key income rider mechanics

  • Cost: 0.50–1.25% annually, deducted from the base account value (not the benefit base)
  • Roll-up period: Typically 10–20 years during which the benefit base grows at the declared roll-up rate
  • Payout percentage: Varies by age at activation, typically 4% at age 60, 5% at age 65, 5.5–6% at age 70+
  • Benefit base vs. account value: The benefit base is not a cash value you can withdraw. It is an income calculation base only. Your actual cash value (surrender value) may be significantly lower.
  • Lifetime guarantee: Even if your actual account value reaches $0 (depleted by withdrawals and rider fees), the guaranteed income continues for life
Critical distinction:
account value
not

When an income rider makes sense

An FIA income rider is appropriate when you want guaranteed lifetime income starting in 5–15 years and prefer to maintain some growth potential during the deferral period. Compare the projected rider income to a DIA or SPIA for the same premium and time horizon — sometimes the simpler product delivers more guaranteed income at lower cost.

FIAs vs. Other Products


Feature: Return source | FIA: Index-linked (capped/limited) | MYGA: Fixed declared rate | Variable Annuity: Subaccount performance (full market) | S&P 500 Index Fund: Full market performance

Feature: Best-year potential | FIA: 8–14% (typical cap range) | MYGA: Fixed for term (currently 4.5–6.5%) | Variable Annuity: Unlimited (full subaccount return) | S&P 500 Index Fund: Unlimited

Feature: Worst-year potential | FIA: 0% (floor) | MYGA: Guaranteed rate (never 0%) | Variable Annuity: Unlimited loss | S&P 500 Index Fund: Unlimited loss

Feature: Principal protection | FIA: Yes — 0% floor | MYGA: Yes — guaranteed rate | Variable Annuity: No | S&P 500 Index Fund: No

Feature: Annual fees | FIA: None (base); 0.50–1.25% (rider) | MYGA: None | Variable Annuity: 2–3%+ | S&P 500 Index Fund: 0.03–0.20%

Feature: Surrender period | FIA: 5–12 years | MYGA: 2–10 years | Variable Annuity: 5–8 years | S&P 500 Index Fund: None

Feature: Income rider option | FIA: Yes (primary feature) | MYGA: Rarely | Variable Annuity: Yes | S&P 500 Index Fund: No

Feature: Tax treatment | FIA: Tax-deferred | MYGA: Tax-deferred | Variable Annuity: Tax-deferred | S&P 500 Index Fund: Taxed annually (dividends/gains)

Feature: Complexity | FIA: Moderate–High | MYGA: Very Low | Variable Annuity: High | S&P 500 Index Fund: Very Low

Feature: Insurance backing | FIA: Insurer’s claims-paying ability | MYGA: Insurer’s claims-paying ability | Variable Annuity: Insurer + subaccount value | S&P 500 Index Fund: None (market risk)

Feature: Best for | FIA: Protected growth + future income | MYGA: Rate certainty + simplicity | Variable Annuity: Tax-deferred market access | S&P 500 Index Fund: Long-term growth, full liquidity


The honest comparison:
actually

Who Should Buy a Fixed Indexed Annuity?

Appropriate For:

  • Moderately conservative investors aged 50–75
  • Those with $25,000+ and a 7+ year time horizon
  • People who want some market upside without any market downside
  • Those planning for guaranteed lifetime income in 5–15 years (via income rider)
  • Investors who feel a MYGA rate is too low but don’t want direct stock market risk
  • Retirees building a protected growth bucket alongside guaranteed income
  • Those comfortable with understanding caps, participation rates, and crediting methods
  • IRA/401(k) rollovers seeking principal protection with growth potential

Not Suitable For:

  • Aggressive investors wanting full market participation (caps limit upside)
  • Anyone who prioritizes simplicity (crediting methods are complex)
  • Those needing liquidity within 5 years (long surrender periods)
  • Young investors with 20+ year horizons (direct equity likely outperforms)
  • Anyone uncomfortable with the carrier adjusting caps and rates annually
  • Those who want a guaranteed, known return (MYGAs are better for this)
  • Anyone with less than $25,000 to commit
  • People who have been told an FIA will “match the market” (it will not)

FIA Misconceptions & Red Flags

“You get market returns with no risk”

This is the most common and most harmful FIA misrepresentation. You do not get full market returns. You get a portion of the market’s gains, limited by caps, participation rates, and spreads. With a 10% cap, you miss every point above 10% in a bull market. Over time, the accumulated drag of capped gains is significant. FIAs provide partial market upside with complete downside protection. That is a legitimate value proposition — but it is not “market returns with no risk.”

“The 7% roll-up rate means you earn 7%”

A 7% income rider roll-up rate is not a 7% return on your money. The roll-up only applies to the benefit base (an income calculation figure), not your actual account value. You cannot withdraw the benefit base as a lump sum. If you surrender the contract, you receive the account value — which is typically much lower than the benefit base. The roll-up is a tool for determining guaranteed income, not a growth rate on your cash.

“FIAs have no fees”

The base contract has no explicit annual fees. But if you add an income rider (as 60–70% of buyers do), you pay 0.50–1.25% annually — deducted from your account value. Additionally, the cap rate, participation rate, and spread represent implicit costs: the insurer profits from the difference between what the index earns and what they credit to you. An FIA is not free — the costs are just structured differently than a mutual fund or variable annuity.

“Proprietary indices outperform the S&P 500”

Many newer FIAs feature proprietary indices designed by investment banks (e.g., volatility-controlled indices, multi-asset indices). These indices often show attractive back-tested returns but may have built-in volatility dampeners that limit real-world performance. They lack the decades of transparent history that the S&P 500 provides. Approach proprietary indices with healthy skepticism and always compare to what a simple S&P 500 annual point-to-point strategy would deliver.

Red flags when being sold an FIA:

How to Evaluate and Buy an FIA

  1. Decide if you need an FIA or a simpler product. If you want rate certainty, a MYGA is simpler and more transparent. If you want guaranteed income now, a SPIA is more direct. Only choose an FIA if you specifically want growth potential above a fixed rate with principal protection and you are comfortable with the complexity.
  2. Focus on the crediting method first. Annual point-to-point on the S&P 500 is the most transparent option. Understand exactly how your credit will be calculated before comparing products.
  3. Compare guaranteed minimums, not current rates. The current cap may be attractive, but the guaranteed minimum cap is what protects you over a 10-year surrender period. Ask for both numbers on every product.
  4. If you want the income rider, evaluate it separately. Calculate the projected annual income from the rider and compare it to a SPIA or DIA quote for the same premium and time horizon. If the simpler product delivers more income, the rider may not be worth the cost.
  5. Request an illustration showing both account value and benefit base. If an agent only shows the benefit base projection, ask to see the account value projection as well. You need to understand both.
  6. Verify carrier strength. Choose A.M. Best A- (Excellent) or better. FIA surrender periods can be 10–12 years — the carrier must remain strong for the duration.
  7. Work with an independent agent. An agent who works with multiple carriers can compare FIA products across the market, not just the products offered by one company.

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Frequently Asked Questions

A fixed indexed annuity (FIA) is an insurance contract that credits interest based on the performance of a market index (most commonly the S&P 500) while guaranteeing that your account value will never decrease due to market losses. In years the index goes up, you earn a portion of the gain (limited by caps, participation rates, or spreads). In years the index goes down, you earn 0% — never negative. FIAs are insurance products, not securities. All guarantees depend on the issuing insurer's financial strength and claims-paying ability.
A cap rate is the maximum interest the FIA will credit in a given period. If the cap is 10% and the S&P 500 gains 25%, you receive 10%. If the index gains 8%, you receive 8% (below the cap, so the full gain applies). Caps are set by the carrier and can be adjusted at each contract anniversary — meaning next year's cap may be higher or lower than this year's. Always check the minimum guaranteed cap in the contract.
The participation rate is the percentage of the index gain credited to your annuity. With an 80% participation rate, if the index gains 10%, you receive 8% (80% of 10%). Participation rates vary from 40% to 150% depending on the crediting method, index, and carrier. Like caps, participation rates can be adjusted by the carrier at each anniversary — check the guaranteed minimum in the contract.
Your account value will not decrease due to market index performance — the 0% floor means the worst annual credit is zero, not negative. However, you can receive less than your original deposit if you surrender the contract early and incur surrender charges that exceed your accumulated interest, or if the issuing insurance company becomes insolvent. Income rider fees (if elected) also reduce the base account value over time. When held to maturity with a financially strong carrier, FIA owners have not lost principal.
No. FIAs are insurance products regulated by state insurance departments, not the SEC or FINRA. They are sold by licensed insurance agents, not registered representatives. However, FIAs with certain complex rider features have attracted regulatory scrutiny, and some industry proposals have sought to reclassify certain FIAs as securities. As of 2026, standard FIAs remain classified as insurance products.
The base FIA contract has no annual management fees, no administrative fees, and no M&E (mortality and expense) charges. The primary explicit fee is the optional income rider, which costs 0.50-1.25% annually and is deducted from the account value. However, the carrier also profits from the spread between what the index earns and what they credit to you (via caps, participation rates, and spreads) — these are implicit costs embedded in the product design, not line-item fees.
An income rider (typically called a GLWB — Guaranteed Lifetime Withdrawal Benefit) is an optional add-on that guarantees a minimum annual withdrawal for life, regardless of what happens to the account value. The rider has its own 'benefit base' that may grow via a roll-up rate (e.g., 5-7% simple interest) during a deferral period. When you activate income, you withdraw a percentage of the benefit base (typically 4-6% depending on age) each year for life. The rider costs 0.50-1.25% annually.
FIAs are best suited for moderately conservative investors aged 50-75 with $25,000 or more and a time horizon of 7+ years, who want some market-linked growth potential without risking principal. They are particularly appropriate for those planning for future guaranteed lifetime income (via an income rider), those who want more growth potential than a MYGA but less risk than a variable annuity, and retirees building a protected growth bucket alongside guaranteed income sources.
FIAs are generally not suitable for aggressive investors who want full market participation (caps and spreads limit upside significantly), anyone who prioritizes simplicity (crediting methods are complex), those needing liquidity within 5 years (long surrender periods), young investors with 20+ year horizons (direct equity exposure will likely outperform), and anyone uncomfortable with the carrier's ability to adjust caps and participation rates annually.