State Tax on Annuity Income by State (2026)

Updated October 5, 2026. Quick answer: A few states in the table below tax no annuity income, several tax it at a flat rate, and several add an exclusion for retirees or for annuities paid from a qualified plan. Each row links to that state’s own page, which quotes the state’s tax agency, legislature or constitution.

Annuity income, state by state

State	How annuity income is treated	Figure or limit
Florida	No income tax	None
Texas	No income tax	None
Tennessee	No income tax	Hall tax repealed 2021
Washington	No income tax today	9.9% above $1 million from 2028
Pennsylvania	Qualified exempt; non-qualified taxed as interest	3.07%
Illinois	Qualified plan income subtractable	4.95% flat
California	Taxed as federal; no general exclusion	1.00% to 12.30% (2025)
New York	Partial exclusion; not for own-funds annuities	Up to $20,000 at 59½
New Jersey	Taxable; exclusion at 62	Up to $75,000 single, $100,000 joint
Massachusetts	Taxed to the federal amount	5.00%
Arizona	Taxed; subtraction for government pensions only	2.5% flat; $2,500 subtraction
North Carolina	Taxed; Bailey deduction for government retirees	4.25% (2025), 3.99% (2026)
Georgia	Taxed; exclusion at 62	Up to $35,000 (62 to 64), $65,000 (65+)
Virginia	Taxed; age deduction at 65	5.75% top rate; up to $12,000 deduction
Ohio	Taxed; credit up to $200	2.75% above $26,050
Michigan	Taxed; subtraction by birth year	4.25% flat; cap $49,423 single (2025)
Minnesota	Taxed; narrow public-pension subtraction	5.35% to 9.85%
Colorado	Taxed; subtraction from 55	4.4%; up to $20,000 ($24,000 at 65)
Maryland	Taxed; subtraction at 65 for employer plans	Up to $41,200 less Social Security
Wisconsin	Taxed; $24,000 subtraction at 67	Up to $24,000 ($48,000 joint)
Connecticut	Taxed; income-tested subtraction	2.0% to 6.99%; full under $75,000 AGI
Oregon	Taxed; credit at 62	4.75% to 9.9%; credit up to $675
South Carolina	Taxed; retirement deduction	Up to $10,000 at 65; top rate 6.0%
Kentucky	Taxed; plan income excluded to a cap	4%; exclusion up to $31,110
Alabama	Taxed; listed-system payments exempt	2% to 5%
Louisiana	Taxed; $12,000 exempt at 65	3% flat
Indiana	Taxed; no general exclusion	3% (2025 worksheet figure)
Missouri	Taxed; $6,000 private subtraction	Up to 4.7%; $6,000 cap
Utah	Taxed; $450 credit for older filers	4.45% flat (2026)
Nevada	No income tax	None
South Dakota	No income tax	None
Wyoming	No income tax	None
New Hampshire	No income tax	Interest and dividends tax repealed 2025
Alaska	No income tax	None
Arkansas	Taxed; $6,000 plan exclusion	3.9% (2025); 3.7% from 2026
Delaware	Taxed; pension exclusion	Up to $12,500 at 60; top rate 6.6%
District of Columbia	Taxed; no exclusion since 2015	4% to 10.75%
Hawaii	Employer plans exempt; self-funded taxed above basis	1.40% to 11.00%; no cap on the exclusion
Idaho	Taxed; narrow government-plan deduction	5.3% flat; cap $48,216 single
Iowa	Taxed; qualified plans excluded at 55	3.8% flat; nonqualified annuities not eligible
Kansas	Taxed; listed plans subtracted	5.2% and 5.58%
Maine	Taxed; pension deduction	5.8% to 7.15%; up to $48,216
Mississippi	Exempt; retirement-plan annuities	No cap; general rate 4.4% over $10,000
Montana	Taxed; exemption repealed 2024	4.7% and 5.9% (2025); 5.65% top (2026)
Nebraska	Taxed; narrow subtractions	2.46% to 5.20% (2025); 4.55% top (2026)
New Mexico	Taxed; no general exclusion	Age 65 exemption up to $8,000
North Dakota	Taxed; first $48,475 at 0%	0.00% / 1.95% / 2.50% (2025, single)
Oklahoma	Taxed; $10,000 exclusion	Up to $10,000 per individual
Rhode Island	Taxed; $50,000 exemption	3.75% to 5.99%; AGI limit $107,000 single
Vermont	Taxed; capped government-system exemption	3.35% to 8.75%; up to $10,000
West Virginia	Taxed; $2,000 modification	2.22% to 4.82% (2025); top 4.58% (2026)

How to read the table

A figure is the cap or rate printed in the state’s own document for the year shown on the state’s page. Where a state’s documents print no rule for a point, the state’s page says so instead of guessing.

Related: pension and annuity decisions.

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Sources

Florida Constitution, Article VII, Taxation and Finance (Online Sunshine, Florida Legislature): http://www.leg.state.fl.us/statutes/index.cfm?Mode=Constitution&Submenu=3&Tab=statutes&CFID=1&CFTOKEN=1#A7S05
Texas Constitution, including amendments through the November 4, 2025 election (Texas Legislative Council): https://tlc.texas.gov/docs/legref/TxConst.pdf
Hall Income Tax (Tennessee Department of Revenue): https://www.tn.gov/revenue/taxes/hall-income-tax.html
Income tax (Washington Department of Revenue): https://dor.wa.gov/taxes-rates/income-tax
Frequently asked questions about income tax (Washington Department of Revenue): https://dor.wa.gov/taxes-rates/income-tax/frequently-asked-questions-about-income-tax
Personal Income Tax (Pennsylvania Department of Revenue): https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/personal-income-tax
PA Personal Income Tax Guide: Gross Compensation (Pennsylvania Department of Revenue): https://www.pa.gov/agencies/revenue/forms-and-publications/pa-personal-income-tax-guide/gross-compensation
PA Personal Income Tax Guide: Interest (Pennsylvania Department of Revenue): https://www.pa.gov/agencies/revenue/forms-and-publications/pa-personal-income-tax-guide/interest
2025 Form IL-1040 Instructions (Illinois Department of Revenue): https://tax.illinois.gov/content/dam/soi/en/web/tax/forms/incometax/documents/currentyear/individual/il-1040-instr.pdf
Publication 120, Retirement Income (Illinois Department of Revenue): https://tax.illinois.gov/content/dam/soi/en/web/tax/research/publications/pubs/documents/pub-120.pdf
Pension and Annuity Guidelines, FTB Publication 1005 (California Franchise Tax Board): https://www.ftb.ca.gov/forms/2025/2025-1005-publication.pdf
2025 Personal Income Tax Booklet (California Franchise Tax Board): https://www.ftb.ca.gov/forms/2025/2025-540-booklet.html
Instructions for Form IT-201, 2025 (New York State Department of Taxation and Finance): https://www.tax.ny.gov/pdf/current_forms/it/it201i.pdf
2025 NJ-1040 Resident Return Instructions Booklet (New Jersey Division of Taxation): https://www.nj.gov/treasury/taxation/pdf/current/1040i.pdf
M.G.L. c. 62 s. 2 Gross income (Massachusetts Legislature): https://malegislature.gov/Laws/GeneralLaws/PartI/TitleIX/Chapter62/Section2
M.G.L. c. 62 s. 4 Tax rates (Massachusetts Legislature): https://malegislature.gov/Laws/GeneralLaws/PartI/TitleIX/Chapter62/Section4
Tax Rates (Massachusetts Department of Revenue): https://www.mass.gov/info-details/massachusetts-tax-rates
2025 Form 140 Arizona Resident Personal Income Tax Booklet (Arizona Department of Revenue): https://azdor.gov/sites/default/files/document/FORMS_INDIVIDUAL_2025_140Booklet.pdf
A.R.S. 43-1022 Subtractions from Arizona gross income (Arizona Legislature): https://www.azleg.gov/ars/43/01022.htm
2025 D-401 Individual Income Tax Instructions (North Carolina Department of Revenue): https://www.ncdor.gov/2025-d-401-individual-income-tax-instructions/open
G.S. 105-153.7 Individual income tax imposed (North Carolina General Assembly): https://www.ncleg.gov/EnactedLegislation/Statutes/HTML/BySection/Chapter_105/GS_105-153.7.html
G.S. 105-153.5 Modifications to adjusted gross income (North Carolina General Assembly): https://www.ncleg.gov/EnactedLegislation/Statutes/HTML/BySection/Chapter_105/GS_105-153.5.html
Retirement Income Exclusion (Georgia Department of Revenue): https://dor.georgia.gov/retirement-income-exclusion
2025 IT-511 Individual Income Tax Booklet (Georgia Department of Revenue): https://dor.georgia.gov/document/document/2025-it-511-individual-income-tax-booklet/download
Important Tax Updates (Georgia Department of Revenue): https://dor.georgia.gov/taxes/important-tax-updates
2025 Form 760 Resident Individual Income Tax Instructions (Virginia Tax): https://www.tax.virginia.gov/sites/default/files/vatax-pdf/2025-760-instructions.pdf
Subtractions (Virginia Tax): https://www.tax.virginia.gov/subtractions
Ohio Revised Code Section 5747.055, Tax credit for retirement income (Ohio Legislative Service Commission): https://codes.ohio.gov/ohio-revised-code/section-5747.055
2025 IT 1040 / SD 100 Instructions (Ohio Department of Taxation): https://tax.ohio.gov/static/forms/ohio_individual/individual/2025/it1040-booklet.pdf
Ohio Individual Income Tax Rates (Ohio Department of Taxation): https://tax.ohio.gov/individual/resources/annual-tax-rates
Retirement and Pension Benefits (Michigan Department of Treasury): https://www.michigan.gov/taxes/iit/tax-guidance/tax-situations/retirement-and-pension-benefits
2025 MI-1040 Michigan Individual Income Tax Return Instructions Booklet (Michigan Department of Treasury): https://www.michigan.gov/taxes/-/media/Project/Websites/taxes/Forms/IIT/TY2025/MI-1040-Book.pdf
2025 Form M1 Individual Income Tax Instructions (Minnesota Department of Revenue): https://www.revenue.state.mn.us/sites/default/files/2026-10/m1-inst-25.pdf
Income Tax Rates and Brackets (Minnesota Department of Revenue): https://www.revenue.state.mn.us/minnesota-income-tax-rates-and-brackets
Public Pension Subtraction (Minnesota Department of Revenue): https://www.revenue.state.mn.us/public-pension-subtraction
Age 65 or Older or Disabled Subtraction (Minnesota Department of Revenue): https://www.revenue.state.mn.us/age-65-or-older-or-disabled-subtraction
Income Tax Topics: Social Security, Pensions and Annuities (Colorado Department of Revenue: Taxation): https://tax.colorado.gov/income-tax-topics-social-security-pensions-and-annuities
Individual Income Tax Guide (Colorado Department of Revenue: Taxation): https://tax.colorado.gov/individual-income-tax-guide
Md. Code, Tax-General §10-209 (Maryland General Assembly): https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg&section=10-209&enactments=false
Md. Code, Tax-General §10-105 (Maryland General Assembly): https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg&section=10-105&enactments=false
Pension Exclusion Computation Worksheet (13A) (Comptroller of Maryland): https://www.marylandtaxes.gov/forms/worksheets/Pension-Exclusion-Worksheet.pdf
How Your Retirement Benefits Are Taxed, Publication 126 (1/26) (Wisconsin Department of Revenue): https://www.revenue.wi.gov/DOR Publications/pb126.pdf
2025 I-111 Form 1 Instructions (Wisconsin Department of Revenue): https://www.revenue.wi.gov/TaxForms2025/2025-Form1-Inst.pdf
2025 Form CT-1040 Connecticut Resident Income Tax Return Instructions (Rev. 12/25) (Connecticut Department of Revenue Services): https://portal.ct.gov/-/media/drs/forms/2025/income/2025-ct-1040-instructions_1225.pdf
Chapter 229 Income Tax, Conn. Gen. Stat. Secs. 12-700, 12-701 (Connecticut General Assembly): https://www.cga.ct.gov/current/pub/chap_229.htm
2025 Oregon Individual Income Tax Instructions, Form OR-40 (Oregon Department of Revenue): https://www.oregon.gov/dor/forms/FormsPubs/form-or-40-inst_101-040-1_2025.pdf
Oregon Revised Statutes Chapter 316 (Oregon Legislature): https://www.oregonlegislature.gov/bills_laws/ors/ors316.html
South Carolina Code of Laws Title 12 Chapter 6 (Income Tax), incl. 12-6-510 and 12-6-1170: https://www.scstatehouse.gov/code/t12c006.php
2024 Individual Income Tax Instructions, SC1040 (SC Department of Revenue): https://dor.sc.gov/forms-site/Forms/SC1040Instr_2024.pdf
SC1040 Individual Income Tax Return, Rev. 4/21/25 (SC Department of Revenue): https://dor.sc.gov/forms-site/Forms/SC1040_2025.pdf
Schedule M, Kentucky Federal AGI Modifications 2025 (Kentucky Department of Revenue): https://revenue.ky.gov/Forms/Schedule M (2025).pdf
Schedule P, Kentucky Pension Income Exclusion 2025 (Kentucky Department of Revenue): https://revenue.ky.gov/Forms/Schedule P (2025).pdf
Form 740, Kentucky Individual Income Tax Return 2025 (Kentucky Department of Revenue): https://revenue.ky.gov/Forms/740 (2025).pdf
2025 Form 40 Booklet, Residents and Part-Year Residents (Alabama Department of Revenue): https://www.revenue.alabama.gov/wp-content/uploads/2026/01/25f40bk.pdf
Individual Income Tax: General Information for Individuals (Alabama Department of Revenue): https://www.revenue.alabama.gov/individual-corporate/individual-income-tax-filing-information/
Income Exempt from Alabama Income Taxation (Alabama Department of Revenue): https://www.revenue.alabama.gov/individual-corporate/income-exempt-from-alabama-income-taxation/
2025 Louisiana Resident Income Tax Return Instructions IT-540i (Louisiana Department of Revenue): https://dam.ldr.la.gov/taxforms/IT540i-WEB-2025-Revised-7-26.pdf
La. R.S. 47:44.1 Annual retirement or disability income; exemption from taxation (Louisiana Legislature): https://legis.la.gov/Legis/Law.aspx?d=102133
Did the annual retirement exemption change? (Louisiana Department of Revenue FAQ): https://revenue.louisiana.gov/tax-education-and-faqs/faqs/income-tax-reform/did-the-annual-retirement-exemption-change/
2025 IT-40 Full-Year Resident Individual Income Tax Booklet (Indiana Department of Revenue): https://forms.in.gov/Download.aspx?id=16915
RSMo 143.124 Annuities, pensions, retirement benefits subtracted from Missouri AGI (Missouri Revisor of Statutes): https://revisor.mo.gov/main/OneSection.aspx?section=143.124
2025 Individual Income Tax Long Form MO-1040 Instructions (Missouri Department of Revenue): https://dor.mo.gov/forms/MO-1040 Instructions_2025.pdf
Utah Code 59-10-104: Tax basis, tax rate, exemption (Utah Legislature): https://le.utah.gov/xcode/Title59/Chapter10/C59-10-S104_2026050620260506.html
Utah Code 59-10-1019: Nonrefundable retirement tax credit (Utah Legislature): https://le.utah.gov/xcode/Title59/Chapter10/C59-10-S1019_2022032320220323.html
Nevada Constitution (Legislative Counsel Bureau): https://www.leg.state.nv.us/Const/NVConst.html
Individual Taxes (South Dakota Department of Revenue): https://dor.sd.gov/individuals/taxes/
Wyoming Tax Structure: A comparison to selected other states (Wyoming Legislative Service Office, Budget/Fiscal staff): https://wyoleg.gov/InterimCommittee/2021/03-202105102-6.wyotaxstructurecomparisontootherstatesLSO.pdf
RSA Chapter 77 Repealed (NH General Court): https://www.gencourt.state.nh.us/rsa/html/V/77/77-mrg.htm
NH Statutes Table of Contents, Chapter 77 (NH General Court): https://www.gencourt.state.nh.us/rsa/html/NHTOC/NHTOC-V-77.htm
Personal Income (Alaska Department of Revenue, Tax Division): https://tax.alaska.gov/programs/programs/index.aspx?10001
2025 Arkansas Individual Income Tax Instructions, AR1000F (Arkansas DFA): https://www.dfa.arkansas.gov/wp-content/uploads/2025_AR1000F_and_AR1000NR_Instructions.pdf
Act 2 of the First Extraordinary Session of 2026, SB 1 (Arkansas General Assembly): https://www.arkleg.state.ar.us/Home/FTPDocument?path=/ACTS/2026S1/Public/ACT2.pdf
Subject 206, Pensions and Annuities (Arkansas DFA): https://www.dfa.arkansas.gov/wp-content/uploads/206-PensionsAnnuities.pdf
PIT-RES Resident Individual Income Tax Instructions 2025 (Delaware Division of Revenue): https://revenuefiles.delaware.gov/2025/PITForms_Instructions/Instructions/PIT-RES_Instructions_2025-01.pdf
30 Del. C. section 1106, Modifications to taxable income (Delaware Code Online): https://delcode.delaware.gov/title30/c011/sc02/index.html
30 Del. C. section 1102, Rate of tax (Delaware Code Online): https://delcode.delaware.gov/title30/c011/sc01/index.html
2025 D-40 Individual Income Tax Booklet (DC Office of Tax and Revenue): https://otr.cfo.dc.gov/sites/default/files/dc/sites/otr/publication/attachments/2025_D40_Book_082026_v1.pdf
D.C. Code 47-1803.02, Gross income (DC Council Code): https://code.dccouncil.gov/us/dc/council/code/sections/47-1803.02
D.C. Code 47-1806.03, Rates of tax (DC Council Code): https://code.dccouncil.gov/us/dc/council/code/sections/47-1806.03
2025 Form N-11 Instructions (Hawaii Department of Taxation): https://files.hawaii.gov/tax/forms/2025/n11ins.pdf
HRS section 235-51, Tax imposed on individuals; rates (Hawaii Revised Statutes): https://data.capitol.hawaii.gov/hrscurrent/Vol04_Ch0201-0257/HRS0235/HRS_0235-0051.htm
HRS section 235-7, Other provisions as to gross income (Hawaii Revised Statutes): https://data.capitol.hawaii.gov/hrscurrent/Vol04_Ch0201-0257/HRS0235/HRS_0235-0007.htm
Individual Income Tax General Information and Form 39R Instructions, 2025 (Idaho State Tax Commission): https://tax.idaho.gov/wp-content/uploads/forms/EIN00046/EIN00046_03-02-2026.pdf
Idaho Code 63-3022A, Deduction of certain retirement benefits (Idaho Legislature): https://legislature.idaho.gov/statutesrules/idstat/title63/t63ch30/sect63-3022a/
Idaho Code 63-3024, Tax imposed on individuals (Idaho Legislature): https://legislature.idaho.gov/statutesrules/idstat/title63/t63ch30/sect63-3024/
IA 1040 Schedule 1 Expanded Instructions, tax year 2025 (Iowa Department of Revenue): https://revenue.iowa.gov/taxes/tax-guidance/individual-income-tax/1040-expanded-instructions/ia-1040-schedule-1
Line 05: Iowa Tax, IA 1040 Expanded Instructions 2025 (Iowa Department of Revenue): https://revenue.iowa.gov/taxes/tax-guidance/individual-income-tax/1040-expanded-instructions/iowa-tax
2025 Kansas Individual Income Tax booklet, IP25 (Kansas Department of Revenue): https://www.ksrevenue.gov/pdf/ip25.pdf
2025 Maine Individual Income Tax Booklet (Form 1040ME General Instructions) (Maine Revenue Services): https://www.maine.gov/revenue/sites/maine.gov.revenue/files/inline-files/25_1040me_gen_instr_w_cover_pg.pdf
Individual Income Tax FAQ (Maine Revenue Services): https://www.maine.gov/revenue/faq/individual-income-tax
State of Maine Individual Income Tax 2025 Rates (Maine Revenue Services): https://www.maine.gov/revenue/sites/maine.gov.revenue/files/inline-files/ind_tax_rate_sched_2025.pdf
Individual Income Tax Frequently Asked Questions (Mississippi Department of Revenue): https://www.dor.ms.gov/individual/individual-income-tax-frequently-asked-questions
2025 Resident, Non-Resident and Part-Year Resident Income Tax Instructions, Form 80-100-25 (Mississippi Department of Revenue): https://www.dor.ms.gov/sites/default/files/tax-forms/individual/80100251 2.pdf
Overview of Changes to Form 2 (Montana Department of Revenue): https://revenue.mt.gov/files/Forms/Montana-Individual-Income-Tax-Return-Form-2/Form-2-Changes.pdf
2025 Montana Form 2 Individual Income Tax Instructions (Montana Department of Revenue): https://revenue.mt.gov/files/Forms/Montana-Individual-Income-Tax-Return-Form-2-Instructions/2025_Montana_Individual_Income_Tax_Return_Form_2_Instructions.pdf
HB337: 2026-2027 Montana Individual Income Tax Changes (Montana Department of Revenue): https://revenue.mt.gov/news/recent-news/HB-337
2025 Nebraska Individual Income Tax Booklet (Nebraska Department of Revenue): https://revenue.nebraska.gov/sites/default/files/doc/tax-forms/2025/f_Individual_Income_Tax_Booklet.pdf
2025 Nebraska Tax Calculation Schedule for Individual Income Tax (Nebraska Department of Revenue): https://revenue.nebraska.gov/sites/default/files/doc/tax-forms/2025/2025_Tax_Calculation_Schedule.pdf
Nebraska Tax Rate Chronologies, Table 1 (Nebraska Department of Revenue): https://revenue.nebraska.gov/sites/default/files/doc/research/chronology/4-607table1.pdf
2025 PIT-1 Instructions (New Mexico Taxation and Revenue Department): https://realfile.tax.newmexico.gov/2025pit-1-ins.pdf
2025 PIT-ADJ Instructions, Schedule of Additions, Deductions, and Exemptions (New Mexico Taxation and Revenue Department): https://realfile.tax.newmexico.gov/2025pit-adj-ins.pdf
House Bill 252, 56th Legislature, Second Session 2024 (New Mexico Legislature): https://www.nmlegis.gov/Sessions/24 Regular/bills/house/HB0252.PDF
2025 Individual Income Tax Booklet (North Dakota Office of State Tax Commissioner): https://www.tax.nd.gov/sites/www/files/documents/forms/individual/2025-iit/2025-individual-income-tax-booklet.pdf
Individual Income Tax rates page (North Dakota Office of State Tax Commissioner): https://www.tax.nd.gov/individual-income-tax
2025 Oklahoma Resident Individual Income Tax Forms and Instructions, Form 511 packet (Oklahoma Tax Commission): https://oklahoma.gov/content/dam/ok/en/tax/documents/forms/individuals/current/511-Pkt.pdf
Retirement Income Guide, PUB 2026-01 (Rhode Island Division of Taxation): https://tax.ri.gov/sites/g/files/xkgbur541/files/2026-02/PUB_2026-01_Retirement_Income_Guide.pdf
R.I. Gen. Laws 44-30-12 (Rhode Island General Assembly): https://webserver.rilegislature.gov/Statutes/TITLE44/44-30/44-II/44-30-12.htm
2025 Rhode Island Tax Tables and Rate Schedule (Rhode Island Division of Taxation): https://tax.ri.gov/sites/g/files/xkgbur541/files/2025-10/2025 RI Tax Tables_Full_d.pdf
2025 Vermont Income Tax Booklet (Vermont Department of Taxes): https://tax.vermont.gov/sites/tax/files/documents/Income-Booklet-2025.pdf
2025 Vermont Tax Rate Schedules (Vermont Department of Taxes): https://tax.vermont.gov/sites/tax/files/documents/TaxRateSched-2025.pdf
32 V.S.A. 5830e Retirement income; Social Security income (Vermont General Assembly): https://legislature.vermont.gov/statutes/section/32/151/05830e
2025 Personal Income Tax Information and Instructions, IT-140 (West Virginia State Tax Department): https://tax.wv.gov/Documents/PIT/2025/it140.PersonalIncomeTaxFormsAndInstructions.2025.pdf
2025 Tax Rate Schedules (West Virginia State Tax Department): https://tax.wv.gov/Documents/PIT/2025/it140.TaxRateSchedules.2025.pdf
2026 Income Tax Rate Cut (West Virginia State Tax Department): https://tax.wv.gov/Individuals/Pages/PersonalIncomeTaxReductionBill.aspx

Sources: the primary documents linked above, read on October 5, 2026. General information, not tax advice. Your own facts decide the outcome, and a preparer, the plan administrator or the agency itself is the right place to confirm anything consequential.

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