A QLAC, or Qualified Longevity Annuity Contract, is a type of annuity that is designed to provide income to individuals after they reach a certain age, usually 85 or older. 

It allows individuals to put a portion of their retirement savings into an annuity that will provide them with an income stream for the rest of their life. 

Funds in a QLAC are exempt from required minimum distribution rules, meaning they can be left to grow tax-deferred while providing income in retirement.

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