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Contract mechanics · 8 minute read

Market Value Adjustments: What Rates Up and Rates Down Actually Do

An MVA is not a mystery penalty. It is a contract formula that can move your withdrawal value down or up. Here is the math, the variables, and the exact questions to ask before you buy.

If comparison rates riseAdjustment usually moves down
If comparison rates fallAdjustment usually moves up

Research updated August 14, 2026

Technically reviewed byNikhil Bhauwala, CFAon August 14, 2026

A market value adjustment can raise or lower the amount available when a contract owner withdraws, surrenders, or annuitizes during a period covered by the contract's MVA provision. The surrender charge is separate and may apply to the same transaction.

Move the rate. Watch the adjustment change direction.

Uses the two sample formula shapes in the Insurance Compact standard, a fixed 0.25% spread, and $100,000 subject to the MVA.

The comparison rate plus spread is above the initial rate: both sample formulas produce a negative adjustment.

Ratio-power formula−6.22%$93,781 after this adjustment
Simple-interest formula−6.75%$93,250 after this adjustment

Illustration only. It excludes surrender charges, taxes, contract floors, caps, and exemptions. Your contract controls.

Two standard formula shapes

The Insurance Compact lists both as sample acceptable formulas; it also permits other approved formulas. A filed contract tells you which formula, inputs, limits, and order of operations apply.

Shape 1 · ratio and compounding
[(1 + I) ÷ (1 + J + K)]N − 1

Compounds the rate difference over the time remaining. With I = 4%, J = 6%, K = 0.25%, and N = 3, the result is −6.22%.

Shape 2 · rate difference and time
[I − (J + K)] × N

Multiplies the rate difference by the remaining duration. With the same inputs, the result is −6.75%.

I · Initial rate
The initial guaranteed rate or the contract's starting reference-index value.
J · Current rate
The current guaranteed rate or current value of the disclosed reference index.
K · Spread
A formula spread. In the Compact's guaranteed-rate example, it cannot exceed 0.25%.
N · Time remaining
Days or months remaining in the MVA period, divided by 365 or 12.

Five ingredients determine the real result

  1. Formula

    The contract or endorsement defines the calculation and where it is applied relative to charges and credits.

  2. Reference index or rate

    The input may be a public interest-rate index or the insurer's current guaranteed rate for new money or renewal periods.

  3. Spread

    A stated spread shifts both the sign threshold and the size of the adjustment.

  4. Caps and floors

    Contractual limits can restrict an upward or downward adjustment; nonforfeiture rules can also impose a minimum value.

  5. Exemptions

    The contract identifies transactions and windows where no MVA applies, and whether a waiver affects the MVA, surrender charge, or both.

Compare the liquidity rule, not just the headline rate

There is no universal exemption list. State-approved forms can differ, and a national brochure cannot replace the contract and endorsement. Start with products whose feed explicitly records no MVA, then confirm the actual state form.

MYGA

A contract-verified no-MVA example

Compare guaranteed terms, surrender schedules, free withdrawals, premium bands, and carrier strength.

Open F&G Secure MYGA Non-MVA
FIA

A contract-verified no-MVA example

Keep index-crediting terms separate from liquidity terms and rider fees.

Open Athene Protector 5

Frequently asked questions

What happens to an annuity MVA when interest rates rise?

Under the two regulator-accepted formula shapes illustrated here, a higher comparison rate produces a negative adjustment. The exact result depends on the contract formula, reference rate, spread, time remaining, and contractual limits.

Is an MVA the same as a surrender charge?

No. A surrender charge follows a contract schedule. An MVA is a separate positive or negative adjustment tied to the contract formula and its rate or index inputs. Both may apply to the same transaction.

When does an MVA not apply?

The answer is contract-specific. Common examples include a guaranteed benefit window, some death benefits, annuitization, required distributions, permitted free withdrawals, and contractual waivers, but a contract may include, exclude, or limit any of these.

Sources

  1. Insurance Compact — Individual Deferred Non-Variable Annuity Contract Standards, Appendix A
  2. NAIC — Buyer’s Guide for Deferred Annuities
  3. Voya — filed ratio-power MVA formula
  4. Pruco — filed MVA formula with a 0.25% spread
  5. SEC filing — state variation example
  6. SEC filing — transaction exemption example