to the source. Household Ownership of Variable Annuities

We thank Hui Shan and Amir Sufi for outstanding research assistance, Andrew Samwick for providing us with computer code to impute marginal tax rates for households in the Survey of Consumer Finances, Cynthia Saccocia of Cerulli Associates for helpful discussions and data, Peter Davis, Moshe Milevsky, Austin Nichols, Kent Smetters and participants at the 2004 AEA meeting and the NBER Tax Policy and the Economy meeting for helpful comments, and the Social Security Administration and the Boston College Center for Retirement Research for research funding. The views expressed herein are those of the author(s) and do not necessarily reflect the views of the National Bureau of Economic Research