hellerpehrson181105

Distributions usually are not required to begin earlier than the relevant age date of the deceased employee. SIMPLE plans beforehand required employer contributions of either a nonelective 2% of compensation or 100 percent of worker elective deferral contributions, as a lot as 3% of compensation. The whole account stability is proscribed to $2,500, and the first four annual withdrawals are not topic to charges or costs.

img class="aligncenter" style="display: block;margin-left:auto;margin-right:auto;" src="data:image/jpeg;base64,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" width="307px" alt="matching">
Fidelity is waiting for extra guidance from the IRS on how a SEP or SIMPLE Roth is administered. Until such time as we receive further guidance from the IRS, we is not going to allow Roth for our SEP or SIMPLE plans. However, Fidelity is investigating the chance pending IRS steerage. 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 make sure whether you're eligible. While this selection is now allowed, it’s as much as employers and plan providers to offer this selection, as it’s not a mandated change.
3For a dialogue of major provisions of the act, see Nevius, “Key Tax and Retirement Provisions within the SECURE 2.0 Act,” The Tax Adviser (Jan. 4, 2023). Under SECURE 2.0, the RMD rules for inherited IRAs left to beneficiaries stay unchanged, except you’ve inherited a particular wants trust. Under SECURE 2.zero, the starting age for RMDs will rise again in 2033 to age seventy five. To the best of our information, all content is correct as of the date posted, although provides contained herein might not be obtainable. The opinions expressed are the author’s alone and haven't been provided, accredited, or in any other case endorsed by our partners.
Consult an lawyer or tax skilled regarding your specific scenario. For retirement plans beginning after Dec. 31, 2024, this can not be the case. Instead, once employees are eligible, employers will mechanically enroll them into a retirement savings plan. There is also a provision allowing employers to arrange and mechanically enroll an employee in an emergency financial savings account linked to their retirement accounts with an automated employee contribution of 3% or much less.
This info may be completely different than what you see whenever you go to a financial institution, service supplier or particular product’s website. All financial merchandise, shopping services are introduced without guarantee. When evaluating provides, please evaluation the financial institution’s Terms and Conditions.

h2>Pension-linked Emergency Savings Accounts</h2>
Delays in the age for taking RMDs raise tax implications and can current sensible challenges. The latter can be particularly vital for retirees with lower incomes, who sometimes use RMDs to cowl living bills. Views expressed are as of the date indicated, primarily based on the information available at that time, and may change based on market or different circumstances.

div style="text-align:center"> <iframe width="567" height="315" src="https://www.youtube.com/embed/AXHPhKa7GYQ" frameborder="0" alt="SECURE 2.0 Act" allowfullscreen></iframe></div>
The legislation enacted in the SECURE Act 2.0 supplies a slate of modifications that might assist strengthen the retirement system?and Americans' financial readiness for retirement. The SECURE 2.zero Act of 2022 is a legislation designed to substantially improve retirement savings options?including 401s and 403s?in the united states It builds on the Setting Every Community Up for Retirement Enhancement Act of 2019. SECURE 2.0 was signed into regulation by President Joseph R. Biden on Dec. 29, 2022, as part of the Consolidated Appropriations Act of 2023. Get a customized monetary plan and limitless entry to a Certified Financial Planner™ for just $49/month. SIMPLE IRAs, the catch-up contribution restrict will enhance to $3,500 in 2023, compared with $3,000 in previous years.
Specifically, it elevated the relevant age to 73 for these individuals who flip age 72 after Dec. 31, 2022 (and seventy three by Dec. 31, 2032), and to age 75 for these individuals turning seventy four after Dec. 31, 2032. Technical corrections are expected to indicate that the RMD age might be 75 for taxpayers turning 73 after Dec. 31, 2032. Secure Act 2.zero features a provision that helps ease this pain point for people with smaller account balances. It permits for the automated switch of any previous retirement account with a steadiness of under $5,000 to your new employer’s plan.
The law additionally eliminates a earlier requirement that limited premiums to 25% of an individual’s retirement account balance. An particular person retirement account is a retirement savings plan with tax benefits that taxpayers can use to speculate over the lengthy run for retirement. As complete as SECURE 2.0 Act of 2022 is, the law doesn't handle Social Security shortfalls. That mentioned, its provisions provide a number of routes to improvement in the progress of the percentage of Americans with a retirement savings plan.

h3>Girls Talk Cash</h3>
Secure Act 2.zero requires that rules be expanded to include blended investments like target-date funds. Target-date funds might be required to provide a benchmark against which investors can examine each fund’s efficiency. This benchmark must fairly match the fund’s asset allocation over time as well as be reset a minimal of annually. For IRAs, the usual contribution limit is $6,500 in 2023, and workers who are 50 or older can deposit an additional $1,000 in catch-up contributions.

ul> <li>However, pushing again your retirement payouts comes with a caveat.</li> <li>SECURE 2.zero, Section 107, increased the required minimal distribution age to 73 as of Jan. 1, 2023, and to seventy five beginning in 2033.</li> <li>Existing guidelines require that any employer matching contributions be designated as pre-tax and did not permit them to be made as Roth contributions.</li> <li>With no checks in place to make certain that money is being used for an actual emergency and such a low limit, it’s very possible that people will use this provision to borrow from their retirement accounts frivolously.</li></ul>
While SECURE 2.zero supplies elevated opportunities to save for retirement, everybody's monetary situation is completely different. As always, consult your monetary advisor or tax professional to grasp how SECURE 2.0 modifications apply to you. 529 Plans.After 15 years, 529 plan belongings may be rolled over to a Roth IRA for the beneficiary, topic to annual Roth contribution limits and an mixture lifetime limit of $35,000. Rollovers cannot exceed the mixture before the 5-year period ending on the date of the distribution.
If you find discrepancies along with your credit score score or data from your credit score report, please contact TransUnion® directly. These modifications mean people will now have much more time to grow their retirement funds. The Secure 2.zero Act, which grew to become legislation on the end of 2022, is an attempt to assist extra people prepare for retirement ? partially by making government incentive packages extra forgiving to people who need assistance catching up on their financial savings. We consider everybody ought to be in a position to make financial decisions with confidence.
The rollover is treated as a contribution in path of the annual Roth IRA contribution restrict. QLACs are deferred income annuities bought with retirement funds usually held in an IRA or 401 that begin payments on or earlier than age eighty five. The dollar limitation for premiums elevated to $200,000 from $145,000 as of January 1, 2023. https://www.nestworth.us/ is efficient for taxable years beginning after Dec. 31, 2022. Beginning in 2025, SECURE 2.zero, Section 101 requires employers to mechanically enroll eligible staff in new 401 or 403 plans with a participation amount of at least 3% however no extra than 10%. The contribution escalates on the rate of 1% per year up to a minimum of 10% and a maximum of 15%.

h2>Additional Retirement Reforms Of Safe Act 2Zero</h2>
The SECURE 2.0 Act1 is an intensive piece of retirement plan laws passed on Dec. 29, 2022. Its said targets are to broaden and improve retirement financial savings and to simplify and make clear retirement plan rules. Its passage affects just about all forms of retirement plans and will increase conformity throughout different sorts of plans.
This implies that employers who allow catch-up contributions should begin providing Roth plans along with their pretax retirement plans, if not provided already. This could pose a major downside for those government plans not offering a Roth choice, as a outcome of modifications in state laws and/or union contracts may be required to allow compliance with act Section 603. Some of these provisions contain every thing from part-time worker entry to employer retirement plans, and small enterprise tax credit, tocontributions to SIMPLE, and SEP plans. Additional modifications are supposed to assist youthful folks continue saving while paying off student debt, to make it simpler to maneuver accounts from employer to employer, and to allow individuals to avoid wasting for emergencies within retirement accounts.
11Beginning on the primary day of the “incident period” specified by the Federal Emergency Management Agency or the date of a federal catastrophe declaration with respect to the certified catastrophe. Fidelity does not provide authorized or tax recommendation, and the knowledge supplied is common in nature and shouldn't be thought-about authorized or tax advice. Consult an lawyer, tax skilled, or different advisor relating to your particular legal or tax situation.
This does imply that the money will rely as earned income and incur taxes now, but qualified distributions in retirement, much like a Roth IRA, shall be tax-free. SECURE 2.zero was heralded as simplifying and clarifying retirement plan regulation as properly as facilitating retirement savings. The provisions that went into force Jan. 1, 2024, are a subset of its attain, with different provisions having taken effect in 2023, and a further slate of provisions to turn out to be effective in years 2025 and past.