安全法案2.0:概述
在2022年的最后几天, Congress passed a new set of retirement rules designed to facilitate contribution to retirement plans and access to those funds earmarked for retirement.
这项法律被称为SECURE.0, and it is a follow-up to the Setting Every Community Up for 退休 Enhancement (SECURE) Act passed in 2019.
The sweeping legislation has dozens of significant provisions; here are the major provisions of the new law.
新的分配规则
Required minimum distribution (RMD) age will rise to 73 years in 2023. 到目前为止, one of the most critical changes was increasing the age at which owners of retirement accounts must begin taking RMDs. 此外，从2033年开始，rmd可能从75岁开始. If you have already turned 72, you must continue taking distributions. 然而, if you are turning 72 this year and have already scheduled your withdrawal, 我们可能需要重新考虑你的方法.1
获得资金. Plan participants can use retirement funds in an emergency without penalty or fees. 例如, 2024年起, 一名员工最多可以拿到1美元,000 from a retirement account for personal or family emergencies. Other emergency provisions exist for terminal illnesses and survivors of domestic abuse.2
减少罚款. 从2023年开始, 如果你因为某种原因错过了RMD, 罚款税率从50%降至25%. If you promptly fix the mistake, the penalty may drop to 10 percent.3
新累积规则
追赶的贡献. 从1月1日起, 2025, investors aged 60 through 63 years can make annual catch-up contributions of up to $10,到公司退休计划. The catch-up amount for people aged 50 and older in 2023 is $7,500. 然而, the law applies certain stipulations to individuals with annual earnings more than $145,000.4
自动注册. In 2025, the Act requires employers to automatically enroll employees into workplace plans. 然而，员工可以选择退出.5
学生贷款匹配. In 2024, companies can match employee student loan payments with retirement contributions. The rule change offers workers an extra incentive to save for retirement while paying off student loans.6
经修订的罗斯规则
给罗斯529英镑. 从2024年开始, 等待某些条件, individuals can roll a 529 education savings plan into a Roth individual retirement account (IRA). 因此, 如果你的孩子获得了奖学金, 去一所不那么贵的学校, 或者不去上学, 这笔钱可以重新配置到退休账户中. 然而, rollovers are subject to the annual Roth IRA contribution limit. Roth IRA distributions must meet a five-year holding requirement and occur after age 59½ to qualify for the tax-free and penalty-free withdrawal of earnings. 税-free and penalty-free withdrawals are also allowed under certain other circumstances, 比如房主去世了. The original Roth IRA owner is not required to take minimum annual withdrawals.7
SIMPLE和SEP. 2023年起, employers can make Roth contributions to savings incentive match plans for employees (SIMPLE) or simplified employee pension (SEP).8
罗斯401(k)计划和罗斯403(b)计划. The new legislation aligns the rules for 罗斯401(k)计划和罗斯403(b)计划 with Roth IRA rules. 从2024年开始, the legislation no longer requires minimum distributions from Roth accounts in employer retirement plans.9
更多的强调
对小型企业的支持. In 2023, the new law will increase the credit to help with the administrative costs of setting up a retirement plan. The credit increases to 100 percent from 50 percent for businesses with less than 50 employees. 通过提高信贷, lawmakers hope to remove one of the most significant barriers for small businesses offering a workplace plan.10
合资格慈善捐款. 2023年以后，QCDs将根据通胀进行调整. The limit applies on an individual basis; therefore, 对于已婚夫妇来说, each person who is 70½ years and older can make a QCD as long as it remains under the limit.11
The change in retirement rules does not mean adjusting your current strategy is appropriate. Each of your retirement assets plays a specific role in your overall financial strategy, 因此，对一个的更改可能需要对另一个进行更改.
此外, 退休规则可以不经通知而改变, and there is no guarantee that the treatment of specific rules will remain the same. 本文旨在向您提供SECURE 2的广泛概述.0. 它并不打算取代现实生活中的建议. 如果改变是适当的, your trusted financial professional can outline an approach and work with your tax and legal professionals, 如果适用的话.
1. 忠诚.2022年12月23日
2. CNBC.网站，2022年12月22日
3. 忠诚.网站，2022年12月22日
4. 忠诚.网站，2022年12月22日
5. Paychex.2022年12月30日
6. PlanSponsor.2022年12月27日
7. CNBC.2022年12月23日
8. 《十大可靠彩票平台》.2023年1月5日
9. 《十大可靠彩票平台》.2023年1月5日
10. Paychex.2022年12月30日
11. 忠诚Charitable.2022年12月29日
The content is developed from sources believed to be providing accurate information. The information in this material is not intended as tax or legal advice. It may not be used for the purpose of avoiding any federal tax penalties. 请咨询法律或税务专业人士 获取有关您个人情况的具体信息. This material was developed and produced by 消费品套件 to provide information on a topic that may be of interest. 消费品, 有限责任公司, 不隶属于指定的经纪自营商, 国家或证券交易委员会注册的投资咨询公司. 所表达的意见和 所提供的资料仅供一般参考, and should not be considered a solicitation for the purchase or 出售任何证券. 版权 消费品套件.
