MFS Emerging Markets Equity Research Fund Class C · NASDAQ:EEMRX
MFS Emerging Markets Equity Research Fund Class C — MFS — Investor Presentation (2025)
52 slides from MFS Emerging Markets Equity Research Fund Class C's investor presentation, 2025
Slide 1: Social Security: Preparing for Retirement
Social Security Preparing for Retirement mfs.com NOT FDIC INSURED • MAY LOSE VALUE • NO BANK GUARANTEE 34853.18
Slide 2: Informational use disclaimer
This presentation is for informational use only. MFS does not provide tax, legal, accounting or Social Security advice. Contact the Social Security Administration at 1-800-772-1213 or www.ssa.gov to determine the benefits that may be available to participants and spouses. Participants should obtain
Slide 3: No One-Size-Fits-All Solution to the Retirement Income Puzzle
No “One-Size-Fits-All” Solution to the Retirement Income Puzzle Proportion of monthly income from each source 45% S 6% Secocial 12% Salary / urit 21pe% Bank wages from y on account part-time nsi / employment DB plan 11 3% Ta % bro xab Sale o prope f mu kerag le rty t e accual fun or oun d t 20% 4 40
Slide 4: Social Security benefits are not intended to be your only source of income
“Social Security benefits are not intended to be your only source of income when you retire.” Source: ssa.gov, Sample Statement, 2025. 4
Slide 5: Agenda
Agenda How retirement Options for Taxes and your benefits are married couples calculated and divorcees retirement plan 5
Slide 6: How Retirement Benefits Are Calculated
How Retirement Benefits Are Calculated
Slide 7: Full Retirement Age
Full Retirement Age Year of Full Retirement Age (FRA) Birth 1943- 1954 66 years Social Security 1955 66 years and two months benefits 1956 66 years and four months are based on your 1957 66 years and six months Full Retirement Age. 1958 66 years and eight months 1959 66 years and ten months 1960+ 67
Slide 8: Retirement Benefits
Retirement Benefits 40 quarters to qualify for Social Security retirement benefits, averaged over 35 highest years of earnings Full Retirement Age 66 Full Retirement Age 67 +32.0% +24.0% +24.0% +16.0% +16.0% +8.0% +8.0% 100% 100% -6.7% -13.3% -6.7% -20.0% -13.3% -25.0% -20.0% -30.0% -25.0% 62 63 64
Slide 9: Social Security Options While Working
Social Security Options While Working Earnings limit affects your Social Security benefits (retirement, spousal, survivor, divorce) received before FRA Through year before In the year Month you reach Full you reach Full you reach Full Retirement Age and Retirement Age Retirement Age older Earnings L
Slide 10: Potential Options to Stop Social Security Benefits
Retirement Benefits: Potential Options to Stop Social Security Benefits Before At/after Any age FRA FRA GO BACK TO WORK SUSPEND BENEFITS WITHDRAW APPLICATION 8% percent annual Must be done within Benefits will be temporarily withheld.* growth continues off first 12 months current amount. Mus
Slide 11: Options for Married Couples and Divorcees
Options for Married Couples and Divorcees
Slide 12: Spousal Benefits
Spousal Benefits Based on spouse’s FRA benefit, earnings test applies to spousal benefits until Full Retirement Age Age When You Claim the Spousal Benefit FRA 66 FRA 67 50.0% 50.0%50.0% 45.8% 45.8% 41.7% 41.7% 35.0%32.5% 37.5%35.0% 37.5% Age 62 Age 63 Age 64 Age 65 Age 66 Age 67 Calculation Requirem
Slide 13: Calculating Spousal Benefits
Calculating Spousal Benefits Spousal benefits are based on higher earner’s benefit at Full Retirement Age Diane and Jack Diane is the higher earner Jack’s retirement benefit is less than spousal benefit Diane’s annual Social Security retirement benefit at Age 62: $7,000 Age 67: $10,000 A
Slide 14: Calculating Spousal Benefit
Calculating Spousal Benefit Diane claims retirement benefit at Full Retirement Age of 67 10000 ? Diane's retirement benefit at age 67 Jack claims at age 67 For Illustrative purposes only. Based on Full Retirement Age (FRA) of 67. Calculations will vary if your FRA is different. Divorced spousal bene
Slide 15: Calculating Spousal Benefit
Calculating Spousal Benefit Maximum spousal benefit at Full Retirement Age $10,000 $5,000 ? Diane's retirement benefit Jack claims at age 62 Jack claims at age 67 at age 67 For Illustrative purposes only. Based on Full Retirement Age (FRA) of 67. Calculations will vary if your FRA is different. Divo
Slide 16: Calculating Spousal Benefit
Calculating Spousal Benefit Minimum spousal benefit at age 62 $10,000 $5,000 $3,250 Diane's retirement benefit Jack claims spousal at age Jack claims spousal at age at age 67 62 67 For Illustrative purposes only. Based on Full Retirement Age (FRA) of 67. Calculations will vary if your FRA is differe
Slide 17: Calculating Spousal Benefit
Calculating Spousal Benefit If Diane claims at age 70 12400 $10,000 $5,000 AGE AGE 67 70 $3,250 ? ? Diane's retirement benefit Jack claims at age 62 Jack claims at age 67 For Illustrative purposes only. Based on Full Retirement Age (FRA) of 67. Calculations will vary if your FRA is different. Divorc
Slide 18: Calculating Spousal Benefit
Calculating Spousal Benefit Spousal benefit based on Diane’s benefit at Full Retirement Age $12,400 $10,000 $5,000 AGE AGE AGE 67 70 $3,250 62 Diane's retirement benefit Jack claims at age 62 Jack claims at age 67 For Illustrative purposes only. Based on Full Retirement Age (FRA) of 67. Calculations
Slide 19: Calculating Spousal Benefit
Calculating Spousal Benefit If Diane claims at age 62 $12,400 $10,000 7000 $5,000 AGE AGE AGE 62 67 70 $3,250 ? ? Diane's retirement benefit Jack claims at age 62 Jack claims at age 67 For Illustrative purposes only. Based on Full Retirement Age (FRA) of 67. Calculations will vary if your FRA is dif
Slide 20: Calculating Spousal Benefit
Calculating Spousal Benefit Spousal benefit based on Diane’s benefit at Full Retirement Age regardless of when Diane claims Diane claims at 62 Diane claims at FRA Diane claims at 70 $12,400 $10,000 $7,000 AGE AGE AGE $5,000 62 67 70 $3,250 Diane's retirement benefit Jack claims at age 62 Jack claims
Slide 21: Excess spousal benefit: What if Jack Applies First
What if Jack Applies First Low earner starts with their retirement benefit, receives “top off” after spouse applies WHEN SPOUSE TOTAL AMOUNT WHEN YOU APPLY AFTER YOUR APPLIES SPOUSE APPLIES Current benefit + Top off current amount Start with your own excess spousal benefit with retirement benefit =
Slide 22: Case Study: What if Jack Applies for His Benefit at 62
Case Study: What if Jack Applies for His Benefit at 62 Diane and Jack Jack’s retirement benefit at 62: $1,400 Jack retires at 62. Jack’s retirement benefit at 67: $2,000 Diane is also 62 and plans to work Diane’s retirement benefit at 67: until 67 $10,000 What will Jack receive at age 62? When Diane
Slide 23: Case Study: What if Jack Applies for His Benefit at 62
Case Study: What if Jack Applies for His Benefit at 62 Start with (reduced) retirement benefit; top off with excess spousal benefit when Diane applies Jack applies at 62 Diane applies After Diane when Jack is 67 applies Jack’s retirement benefit at age 62 is … Jack’s total amount Excess is now … Spo
Slide 24: Survivor Benefits
Survivor Benefits Available at 60 (50 if you are disabled), earnings test applies to survivor benefits until Full Retirement Age Age when you claim the survivor benefit FRA 66 FRA 67 95.3%91.9% 100.0%95.9% 100.0% 100.0% 85.8%83.7% 90.5%87.8% 76.3%75.6% 81.0%79.6% 71.5%71.5% Age 60 Age 61 Age 62 Age
Slide 25: Case Study: Lower Earner Claims Their Benefit Before FRA
Case Study: Lower Earner Claims Their Benefit Before FRA Lower earner still eligible for max survivor Higher earner passes away $3,1 Higher earner Lower earner steps up to 00 receives deceased’s benefit at death $3,100 $3,100 Lower earner $1,0 42 receives $1,042 65 66 67 68 69 70 71 72 73 74 75 76 7
Slide 26: Deceased's Claiming Decision Affects the Surviving Spouse
Deceased’s Claiming Decision Affects the Surviving Spouse Change the conversation from “me” to “we” $70,000 Survivor benefits based on when deceased claimed their Social $62,000 $60,000 Security benefit Average Earner Maximum Earner $50,000 $50,000 $41,000 $40,000 $39,000 $31,500 $30,000 $26,000 $20
Slide 27: Options for Widow(er)s
Options for Widow(er)s May start with one benefit and switch; earnings limit applies to benefits received before Full Retirement Age. Option 1 Option 2 Start with reduced survivor benefit Start with reduced retirement benefit Switch to retirement Switch to survivor Start with reduced survivor Start
Slide 28: Divorcee Benefits Available if Marriage Lasted 10+ Years
Divorcee Benefits Available if Marriage Lasted 10+ Consecutive Years Max spousal is 50%, max survivor is 100% C U R R E N T M A R I TA L REQUIREMENTS S TAT U S I F YO U WO R K ED Ex is age 62, dead or Spousal off ex: unmarried Receive the greater of your disabled retirement or Survivor off e
Slide 29: Remarriage and Social Security
Remarriage and Social Security (for Divorcees and Surviving Spouses) If your former spouse remarries, it does not affect your benefits Former Spouse You Remarry You Remarry Remarries Before Age 60* After Age 60* Does not dilute your Forfeit spousal benefit off Forfeit spousal benefit off benefits of
Slide 30: Case Study: Divorce and Remarriage
Case Study: Divorce and Remarriage If both marriages ended after 10+ years, you receive highest available benefit Married Tom at Jan To 25 e m Married 15 years Jane is single, receives Divorced greater of Tom is deceased Her retirement benefit Survivor from Tom Married Theo at 45 Jan T
Slide 31: Case Study: Divorce and Remarriage
Case Study: Divorce and Remarriage If both marriages ended after 10+ years, you receive highest available benefit Married Spouse Kris Spous A at 25 eA Married 15 years Kris is single, receives Divorced greater of Spouse A is Kris’ retirement benefit deceased Survivor from Spouse A Marr
Slide 32: Taxes and Your Retirement Plan
Taxes and Your Retirement Plan
Slide 33: Taxes and Social Security
Taxes and Social Security Up to 50% of Up to 85% of Social Security Social Security Social Security benefits are not Benefits Benefits taxable May Be Taxable May Be Taxable Individuals < $25,000 $25,000 ̶ $34,000 $34,001+ Married Couples Filing < $32,000 $32,000 ̶ $44,000 $44,001+ Jointly Source: IR
Slide 34: Combined Income Determines if Social Security Benefits Are Taxable
Combined Income Determines if Social Security Benefits Are Taxable Tax- Half of Combined AGI Exempt Social Income Income Security This is not all-encompassing. May include income from savings bonds to pay for higher education and deductions for qualified educational loans. Contact a qualified tax ad
Slide 35: Taking Social Security at 70 vs. 62 May Reduce Taxes
Taking Social Security at 70 vs. 62 May Reduce Taxes Federal taxes for married couple, age 71, after-tax income goal of $100,000 Begin Social Security at Begin Social Security at age 62 age 70 Annual Social Security benefit $39,538 $67,119 Withdrawal from tax-deferred $66,357 $34,164 account Combine
Slide 36: Taking Social Security at 70 vs. 62 May Reduce Taxes
Taking Social Security at 70 vs. 62 May Reduce Taxes Federal taxes for married couple, age 71, after-tax income goal of $80,000 Begin Social Security at Begin Social Security at age 62 age 70 Annual Social Security benefit $30,015 $50,952 Withdrawal from tax-deferred $53,239 $29,048 account Combined
Slide 37: Combined Income Exclusions
Combined Income Exclusions Nontaxable Roth IRA and Qualified portion Roth charitable of pensions 401(k)/403(b)* distributions* and annuities* HSA withdrawals Inheritance and Life insurance for qualified gifts** proceeds** medical expenses** Sources: *IRS Publication 590-B. ** IRS Publication 525. Th
Slide 38: Questions to Consider
Questions to Consider Discuss claiming options and the impact it will have on your retirement income goals with your investment professional Guidelines to Claim Social Security and How long will you work? Minimize Longevity Risk Single What are your income needs in retirement? Average life exp
Slide 39: Get More From Social Security
Get More From Social Security In peak earnings years, consider working for longer, If single as your higher earning years will replace your lower earning ones Encourage the spouse with the highest benefit to If let it grow in order to maximize the survivor married benefit If If you were married for
Slide 40: Social Security Fairness Act
Social Security Fairness Act
Slide 41: Social Security Fairness Act (SSFA)
Social Security Fairness Act (SSFA) Increases Social Security benefits for people with a non- What it covered pension does Non-covered pension: pension paid by employer that does not withhold Social Security taxes. Some state and local government employees Teachers, firefighters, police officers
Slide 42: SSFA Eliminated Two Provisions That Reduced Benefits
SSFA Eliminated Two Provisions That Reduced Social Security Benefits Windfall Elimination Provision (WEP) Government Pension Offset (GPO) You had You worked in a federal, state or local one job that did not pay into Social government position that didn’t pay Security into Social Security Who it
Slide 43: Case Studies
Case Studies Teacher with Teacher with Teacher with non- non-covered pension, covered pension, Teacher with non-covered pension, spouse worked in the tutored in the non-covered pension, tutored in the private sector summers; spouse never married summers worked Before: GPO in the private sector Befor
Slide 44: Non-Covered Employment and Social Security Benefits
Non-Covered Employment and Social Security Benefits Spousal or Retirement Survivor Benefit Benefits** You must have paid into Social Security for at least 40 quarters to qualify for X the benefit Spouse must be receiving their Social Security retirement or disability benefit X (or have passe
Slide 45: Thank You!
Thank You! gv mrs
Slide 46: Appendix
Appendix
Slide 47: Calculating Survivor Benefits
Calculating Survivor Benefits Deceased’s claiming decision impacts the survivor benefit Deceased's claiming decision Survivor benefit based on Amount deceased was receiving Claimed at or after Full Retirement Age at death Passed away before Full Retirement Age, did Deceased's benefit at Full not cla
Slide 48: Medicare Parts B and D Premiums
Medicare Parts B and D Premiums Monthly Premiums Medicare Parts B and D premiums for 2026 Married, filed Individual tax Joint tax Part B premium Part D premium separate tax return in 2024 return in 2024 per person per person return in 2024 < $109,000 < $218,000 < $109,000 $202.90 Plan premium $14.50
Slide 49: Disability Benefits
Disability Benefits SSDI SSI Social Security Disability Trust Fund Supplement Social Insurance Based on your work history (If 31 or older when disability occurred: Initial Must have limited income and Generally Qualifications resources. must have worked 5 out of the last 10 years) At Full Retirement
Slide 50: Eligibility for Family Benefits
Eligibility for Family Benefits CHILD-IN-CARE SPOUSE/ QUALIFYING EVENT CHILDREN QUALIFICATION WIDOW(ER) QUALIFICATIONS* Disablement Unmarried Caring for child who is Retirement Younger than age 18 under age 16 or disabled Death 18 to 19 years old and a Benefits end if child-in-care f
Slide 51: Maximum Family Benefits
Maximum Family Benefits* Child-in-Care Spousal / Children’s Benefit Family Maximum Widow(er) Benefit If parent Up to 50% of disability benefit Up to 50% of disability benefit 100% – 150% of worker’s PIA is disabled If parent Up to 50% of full retirement Up to 50% of full retirement 150% – 188% of wo
Slide 52: Survey Methodology
Survey Methodology AUDIENCE METHODOLOG Participants / Members Retirees Y Ages 18+, employed at least part-time Fully or partially retired (if 74+ must Mode: 15 min. online survey Active workplace retirement plan have retired within last 7 years) MFS not revealed as the sponsor participants