claytonmcgraw518424

Distributions are not required to begin earlier than the relevant age date of the deceased worker. SIMPLE plans previously required employer contributions of either a nonelective 2% of compensation or one hundred pc of worker elective deferral contributions, as a lot as 3% of compensation. The complete account steadiness is proscribed to $2,500, and the first 4 annual withdrawals usually are not subject to fees or costs.

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" width="307px" alt="plan">
Fidelity is ready for added steerage from the IRS on how a SEP or SIMPLE Roth is run. Until such time as we obtain additional guidance from the IRS, we will not enable Roth for our SEP or SIMPLE plans. However, Fidelity is investigating the possibility pending IRS steering. Only one 60‐day rollover in a rolling 12‐month period is allowed under IRS rules. Consult with a tax advisor before doing a 60‐day rollover to ensure whether or not you are eligible. While this option is now allowed, it’s up to employers and plan providers to provide this selection, as it’s not a mandated change.
3For a dialogue of main provisions of the act, see Nevius, “Key Tax and Retirement Provisions in the SECURE 2.zero Act,” The Tax Adviser (Jan. four, 2023). Under SECURE 2.zero, the RMD rules for inherited IRAs left to beneficiaries remain unchanged, unless you’ve inherited a special needs belief. Under SECURE 2.0, the beginning age for RMDs will rise again in 2033 to age seventy five. To the most effective of our information, all content material is correct as of the date posted, though offers contained herein may now not be obtainable. The opinions expressed are the author’s alone and have not been offered, accredited, or in any other case endorsed by our companions.
Consult an lawyer or tax skilled relating to your particular scenario. For retirement plans beginning after Dec. 31, 2024, this will not be the case. Instead, as quickly as employees are eligible, employers will routinely enroll them into a retirement financial savings plan. There can also be a provision permitting employers to set up and mechanically enroll an worker in an emergency savings account linked to their retirement accounts with an automatic employee contribution of 3% or much less.
This information could also be different than what you see whenever you go to a monetary establishment, service supplier or particular product’s web site. All financial merchandise, purchasing services are offered with out guarantee. When evaluating offers, please evaluation the monetary institution’s Terms and Conditions.

h2>Pension-linked Emergency Savings Accounts</h2>
Delays in the age for taking RMDs elevate tax implications and can present practical challenges. The latter could be particularly important for retirees with lower incomes, who sometimes use RMDs to cowl living expenses. Views expressed are as of the date indicated, based on the information obtainable at the moment, and should change based on market or other situations.

div style="text-align:center"> <iframe width="562" height="312" src="https://www.youtube.com/embed/AXHPhKa7GYQ" frameborder="0" alt="SECURE 2.0 Act" allowfullscreen></iframe></div>
The legislation enacted within the SECURE Act 2.0 offers a slate of modifications that would assist strengthen the retirement system?and Americans' monetary readiness for retirement. The SECURE 2.0 Act of 2022 is a law designed to substantially enhance retirement savings options?including 401s and 403s?in the U.S. It builds on the Setting Every Community Up for Retirement Enhancement Act of 2019. https://rentry.co/hfzvhniu was signed into regulation by President Joseph R. Biden on Dec. 29, 2022, as a part of the Consolidated Appropriations Act of 2023. Get a customized financial plan and unlimited entry to a Certified Financial Planner™ for simply $49/month. SIMPLE IRAs, the catch-up contribution limit will enhance to $3,500 in 2023, compared with $3,000 in earlier years.
Specifically, it increased the relevant age to 73 for those people who flip age 72 after Dec. 31, 2022 (and seventy three by Dec. 31, 2032), and to age seventy five for these individuals turning 74 after Dec. 31, 2032. Technical corrections are anticipated to indicate that the RMD age shall be 75 for taxpayers turning seventy three after Dec. 31, 2032. Secure Act 2.zero features a provision that helps ease this pain point for people with smaller account balances. It allows for the automated transfer of any previous retirement account with a steadiness of under $5,000 to your new employer’s plan.
The law also eliminates a previous requirement that limited premiums to 25% of an individual’s retirement account steadiness. An individual retirement account is a retirement savings plan with tax benefits that taxpayers can use to speculate over the long run for retirement. As comprehensive as SECURE 2.zero Act of 2022 is, the law does not tackle Social Security shortfalls. That said, its provisions provide a number of routes to improvement in the growth of the proportion of Americans with a retirement financial savings plan.

h3>Girls Talk Cash</h3>
Secure Act 2.zero requires that regulations be expanded to incorporate blended investments like target-date funds. Target-date funds might be required to offer a benchmark against which buyers can evaluate each fund’s performance. https://pastelink.net/w5d8epez must moderately match the fund’s asset allocation over time in addition to be reset at least once a year. For IRAs, the usual contribution restrict is $6,500 in 2023, and employees who are 50 or older can deposit an extra $1,000 in catch-up contributions.

ul> <li>SECURE 2.zero, Section 107, increased the required minimal distribution age to 73 as of Jan. 1, 2023, and to 75 beginning in 2033.</li> <li>Existing guidelines require that any employer matching contributions be designated as pre-tax and didn't allow them to be made as Roth contributions.</li> <li>With no checks in place to guarantee that cash is getting used for an actual emergency and such a low restrict, it’s very potential that individuals will use this provision to borrow from their retirement accounts frivolously.</li></ul>
While SECURE 2.0 provides increased opportunities to avoid wasting for retirement, everybody's financial scenario is different. As always, seek the guidance of your financial advisor or tax skilled to understand how SECURE 2.zero modifications apply to you. 529 Plans.After 15 years, 529 plan belongings can be rolled over to a Roth IRA for the beneficiary, topic to annual Roth contribution limits and an combination lifetime limit of $35,000. Rollovers can't exceed the combination before the 5-year interval ending on the date of the distribution.
If you find discrepancies along with your credit score score or info from your credit score report, please contact TransUnion® directly. These changes imply folks will now have even more time to develop their retirement funds. The Secure 2.0 Act, which became regulation at the end of 2022, is an try to assist extra individuals put together for retirement ? in part by making government incentive programs more forgiving to people who need assistance catching up on their savings. We imagine everyone ought to be capable of make financial choices with confidence.
The rollover is handled as a contribution in the direction of the annual Roth IRA contribution limit. QLACs are deferred income annuities bought with retirement funds typically held in an IRA or 401 that begin payments on or earlier than age 85. The greenback limitation for premiums increased to $200,000 from $145,000 as of January 1, 2023.
The provision is effective for taxable years beginning after Dec. 31, 2022. Beginning in 2025, SECURE 2.0, Section a hundred and one requires employers to mechanically enroll eligible staff in new 401 or 403 plans with a participation quantity of a minimal of 3% but no more than 10%. The contribution escalates at the rate of 1% per 12 months up to a minimal of 10% and a maximum of 15%.

The SECURE 2.zero Act1 is an extensive piece of retirement plan legislation handed on Dec. 29, 2022. Its acknowledged targets are to expand and enhance retirement savings and to simplify and clarify retirement plan rules. Its passage affects virtually all forms of retirement plans and will increase conformity throughout various sorts of plans.
This signifies that employers who allow catch-up contributions should start offering Roth plans along with their pretax retirement plans, if not provided already. This might pose a major downside for those authorities plans not offering a Roth possibility, because changes in state legal guidelines and/or union contracts could additionally be required to permit compliance with act Section 603. Some of those provisions involve every little thing from part-time employee access to employer retirement plans, and small business tax credit, tocontributions to SIMPLE, and SEP plans. Additional adjustments are meant to assist younger individuals proceed saving while paying off student debt, to make it easier to maneuver accounts from employer to employer, and to enable individuals to keep away from wasting for emergencies within retirement accounts.
11Beginning on the first day of the “incident period” specified by the Federal Emergency Management Agency or the date of a federal disaster declaration with respect to the certified catastrophe. Fidelity does not provide legal or tax recommendation, and the data provided is basic in nature and should not be considered authorized or tax recommendation. Consult an lawyer, tax skilled, or other advisor concerning your specific legal or tax scenario.
This does mean that the money will depend as earned revenue and incur taxes now, however qualified distributions in retirement, much like a Roth IRA, might be tax-free. SECURE 2.0 was heralded as simplifying and clarifying retirement plan law as properly as facilitating retirement savings. The provisions that went into force Jan. 1, 2024, are a subset of its reach, with different provisions having taken impact in 2023, and a further slate of provisions to turn out to be effective in years 2025 and past.