This provision takes effect for taxable years starting after Dec. 31, 2023. Starting in 2025, catch-up contribution limits for retirement plans corresponding to 401s will improve from $7,500 per 12 months to $10,000. In the past, employees with a Roth 401 usually had their employer contributions made right into a separate, pre-tax account corresponding to a traditional 401. With Section 604 of Secure 2.0, workers can now select to have their employer contributions be made into the Roth account, if provided by their employer.

div style="text-align:center"> <iframe width="560" height="318" src="https://www.youtube.com/embed/p_UABwbYqWA" frameborder="0" alt="SECURE 2.0 Act" allowfullscreen></iframe></div>
The so-called "Saver’s Match" might be 50% of IRA or retirement plan contributions as a lot as $2,000 per individual. Higher catch-up contribution restrict.Right now, if you're 50 or older you can make catch-up contributions to your retirement plan as a lot as certain limits. SECURE 2.zero increases these limits, starting in 2025, to the larger of $10,000 or 50 p.c greater than the regular catch-up amount if you are 60, 61, 62, or sixty three years old. Also, under SECURE 2.zero, penalty-free withdrawals, on small quantities of cash from retirement plans in cases involving home abuse, will be allowed.
All data you provide shall be used solely for the aim of sending the e-mail on your behalf. Tax-deferred standing refers to earnings from investments corresponding to IRAs that accumulate tax-free until the investor takes constructive receipt of the features. Ryan Eichler holds a B.S.B.A with a concentration in Finance from Boston University. He has held positions in, and has deep expertise with, expense auditing, private finance, actual property, in addition to fact checking & editing. Is crucial to making sure you'll be able to take care of any surprise bills, however between daily dwelling bills and the added duty of saving for retirement, it might be hard to get began. Many or all of the merchandise featured listed right here are from our companions who compensate us.
It additionally permits retirement plan service suppliers to supply plan sponsors computerized portability companies, transferring an worker's low balance retirement accounts to a model new plan once they change jobs. The change might be especially useful for lower-balance savers who sometimes cash out their retirement plans when they go away jobs, quite than continue saving in one other eligible retirement plan. The Secure 2.zero Act is a federal measure passed in late 2022 to encourage Americans to keep away from wasting for retirement. Among the many modifications it makes to retirement policy, the new legislation pushes back the required minimum distribution age for individual retirement accounts, or IRAs. The measure additionally increases catch-up contribution limits for individuals over 50.
Andy Rosen is a former NerdWallet writer who coated taxes, cryptocurrency investing and various assets. He has greater than 15 years of experience as a reporter and editor covering business, government, regulation enforcement and the intersection between cash and concepts. In these roles, Andy has seen cryptocurrency develop from an experimental dark-web technology into an accepted a half of the worldwide financial system.

h2>New Guidelines For Rmds, Roths, And 529s</h2>
Provisions embody automated 401 enrollment, an increase in the age for taking RMDs, vital tax benefits for employers, and far more. On December 29, 2022, President Biden signed the Setting Every Community Up for Retirement Enhancement 2.zero Act of 2022 into regulation. SECURE 2.0 builds on the 2019 SECURE Act and introduces several changes affecting the Thrift Savings Plan. This laws will directly have an result on plan members and payroll places of work. NerdWallet strives to maintain its information accurate and updated.

ul> <li>Koltikoff believes this change makes the 529 a extra attractive investing possibility.</li> <li>Previously, there was a difference in the guidelines that utilized to Roth 401 accounts in employer plans versus Roth IRAs (i.e., the latter weren't topic to required minimum distributions).</li> <li>Until passage of the Act you had to begin taking RMDs at age seventy two.</li> <li>Once you attain age 59 1/2, withdrawals out of your IRA are not topic to an early withdrawal penalty, however they are subject to federal and state earnings tax, if applicable.</li> <li>The steadiness of the account is capped at $2,500 , and contributions can cease or be directed to a Roth-defined contribution plan if out there until the steadiness drops below the cap.</li></ul>
Learn concerning the new required minimum distribution rules, as nicely as tips on how to keep away from pricey mistakes. Fidelity can also be working towards updating the Plan Document for the power to allow any earned income elective deferrals and catch-up contributions for eligible employees to be made as Roth contributions. Under the new law, those turning seventy two in 2023 can now hold off on taking the primary RMD till December 31, 2024―a full yr later. https://click4r.com/posts/g/16590986/ have the one‐time IRS option to delay that first RMD to no later than April 1, 2025.
Small companies , new businesses , church plans, and government plans are exempted from the supply. The Act accommodates 92 new provisions to advertise financial savings, enhance incentives for businesses, and provide more flexibility to those saving for retirement. Track your retirement financial savings balances in one place by linking your accounts. Only one distribution of up to $1,000 per year is allowed, and the funds have to be repaid within three years. If the funds haven’t been repaid inside the three-year interval, no additional hardship withdrawals could be made.
Congress didn't intend to disallow catch-up contributions nor to modify how the catch-up contribution rules apply to employees who take part in plans of unrelated employers. In addition, act Section 325 specifies that, as of Jan. 1, 2024, Roth accounts in employer retirement plans will no longer have RMDs. Find out what SECURE 2.0 means for contributions and RMDs associated to your retirement accounts, corresponding to IRAs and employer-sponsored plans, like 401s.
IRA owners can, but are not required, to repay qualified start and adoption withdrawals inside three years from the date of the unique distribution. You can repay the distribution at any time during the three-year interval beginning on the day after the date on which you received the withdrawal. This repaid distribution shall be handled as an eligible rollover contribution. In the choice the quantity could also be included in gross income apportioned over 3 years. If you took a withdrawal to cover certified start or adoption expenses prior to December 29, 2022, SECURE 2.0 lets you return it to your account previous to January 1, 2026. Required minimal distributions are Uncle Sam’s means of forcing you to take cash out of your pre-tax retirement accounts and pay revenue tax on the distributions.

h3>For Individuals Years Away From Retirement</h3>
Act Section 107 elevated the applicable age for RMDs to seventy three, efficient Jan. 1, 2023, and to age seventy five on Jan. 1, 2033, for sure individuals. An ambiguity regarding the 2033 change could require technical correction; this might be discussed later on this article. Also, act Section 327, effective in 2024, permits surviving spouses to be treated because the deceased worker for RMD purposes where the spouse is designated as the solely real beneficiary and RMDs have not yet begun. This provision successfully negates the need under prior law to roll the deceased spouse’s plan curiosity into an IRA to receive a extra favorable distribution period.

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" width="308px" alt="federal government">
Unless otherwise noted, the opinions provided are those of the speaker or author and never essentially those of Fidelity Investments or its associates. Fidelity does not assume any obligation to update any of the information. The penalty for failing to take an RMD decreased to 25% of the RMD quantity, from 50% presently, and 10% if corrected in a well timed manner for IRAs.
The 529 training financial savings plan has long been an under-utilized possibility. Money you spend cash on a 529 grows tax free, but it only offers an revenue tax deduction for contributions if you live in sure states. If money isn’t withdrawn for qualified instructional expenses, you’ll incur a 10% penalty.
One of the modifications likely to see the largest influence in retirement outcomes down the highway is 401 automatic enrollment. Secure Act 2.0 introduces a model new scheme for steadily increasing IRA catch-up contributions as costs of living rise. Increases shall be rounded down to the nearest $100?if the annual value of living adjustment advised raising the restrict to $1,257 from $1,000, the precise catch-up contribution would be set at $1,200. With two decades of enterprise and finance journalism expertise, Ben has lined breaking market information, written on fairness markets for Investopedia, and edited personal finance content material for Bankrate and LendingTree.
Section 331 permits victims of a natural disaster?a certified, federally declared disaster?to withdraw as much as $22,000 from their retirement account with out penalty. The withdrawal is treated as gross revenue over three years without penalty . The initial contribution must be no less than 3% of pretax earnings but not more than 10%. Once this provision takes effect, staff must opt out in the occasion that they don’t wish to take part in their company’s retirement plan. June Sham is a lead writer on NerdWallet’s investing and taxes team overlaying retirement and personal finance. She is a licensed insurance coverage producer, and previously was an insurance coverage writer for Bankrate specializing in house, auto and life insurance.

h2>What's The Safe 2Zero Act Of 2022?</h2>
We don't offer financial recommendation, advisory or brokerage services, nor do we recommend or advise individuals or to buy or promote explicit shares or securities. Performance data might have modified because the time of publication. Existing rules require that any employer matching contributions be designated as pre-tax and didn't allow them to be made as Roth contributions.
Starting in 2024, whenever you make a professional student mortgage reimbursement, your employer could “match” that amount into your 401 plan, 403 plan or SIMPLE IRA. These two notices granted transition aid associated to 2023 RMDs. As a result of the transient period of time to implement the change within the RMD onset age, monetary establishments could have notified some plan members and IRA homeowners of a required 2023 RMD based on prior legislation. In addition, plan participants could have acquired distributions in 2023 mischaracterized as RMDs due to delayed modifications in employer methods essential to comply with the age adjustments in SECURE 2.zero. As a outcome, however, act Section 601 could be learn as requiring SIMPLE and SEP contributions to now be included in figuring out whether an individual has exceeded the Roth IRA contribution limits. The congressional letter clarifies that this was not the intent of SECURE 2.0.


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Last-modified: 2024-04-26 (金) 14:06:41 (10d)