Within the annuity category, the most fundamental choice is timing: do you want the income to start now (immediate annuity), or do you want to keep accumulating for a few more years before income begins (deferred annuity)? The answer maps almost directly to how far you are from retirement.

An immediate annuity is purchased with a lump sum and starts paying income — monthly, quarterly, or annually — within one policy month. There is no accumulation phase. You give the insurer a corpus; they give you a guaranteed lifetime income in return. The rate is fixed at purchase and will not change regardless of how long you live or what happens to interest rates.

"Immediate annuities are for people who are at or past retirement. Deferred annuities are for people who have time left to build — and want to lock in the structure now."

A deferred annuity has two phases: accumulation (you pay premiums and the corpus grows) and vesting (income begins). You can choose when vesting starts — at age 55, 60, or 65. During accumulation, funds may grow at guaranteed rates or market-linked rates depending on the plan. The Kotak Retirement Plan is a deferred annuity structure — you choose when you want the pension to begin.

Who should choose immediate annuity: Someone who has already retired or is within 1–2 years of retiring, has a lump sum corpus (from EPF, property sale, maturing savings plan, or inherited funds), and wants to convert that into reliable monthly income immediately.

Who should choose deferred annuity: Someone who is 5–30 years from retirement, earns regular income, and wants to systematically build a retirement corpus while locking in the pension structure from today. The longer the accumulation period, the larger the eventual pension for a given premium.