This provision takes effect for taxable years beginning after Dec. 31, 2023. Starting in 2025, catch-up contribution limits for retirement plans corresponding to 401s will increase from $7,500 per yr to $10,000. In the previous, workers with a Roth 401 typically had their employer contributions made right into a separate, pre-tax account corresponding to a standard 401. With Section 604 of Secure 2.zero, employees can now choose to have their employer contributions be made into the Roth account, if provided by their employer.

div style="text-align:center"> <iframe width="564" height="314" src="https://www.youtube.com/embed/p_UABwbYqWA" frameborder="0" alt=" <a href="https://www.nestworth.us/">SECURE 2.0 Act</a> " allowfullscreen></iframe></div>
The so-called "Saver’s Match" might be 50% of IRA or retirement plan contributions as much as $2,000 per particular person. Higher catch-up contribution restrict.Right now, in case you are 50 or older you can also make catch-up contributions to your retirement plan up to sure limits. SECURE 2.zero increases these limits, beginning in 2025, to the larger of $10,000 or 50 p.c more than the regular catch-up amount if you're 60, sixty one, sixty two, or 63 years old. Also, beneath SECURE 2.zero, penalty-free withdrawals, on small amounts of cash from retirement plans in cases involving home abuse, shall be allowed.
All information you provide shall be used solely for the aim of sending the email on your behalf. Tax-deferred status refers to earnings from investments similar to IRAs that accumulate tax-free until the investor takes constructive receipt of the gains. Ryan Eichler holds a B.S.B.A with a concentration in Finance from Boston University. He has held positions in, and has deep experience with, expense auditing, personal finance, actual estate, as nicely as truth checking & modifying. Is crucial to making sure you can deal with any surprise expenses, however between daily dwelling bills and the added accountability of saving for retirement, it might be onerous to get began. Many or all the merchandise featured listed under are from our partners who compensate us.
It also permits retirement plan service providers to offer plan sponsors automated portability services, transferring an employee's low stability retirement accounts to a brand new plan once they change jobs. The change might be particularly helpful for lower-balance savers who typically money out their retirement plans once they go away jobs, quite than proceed saving in one other eligible retirement plan. The Secure 2.0 Act is a federal measure passed in late 2022 to encourage Americans to keep away from wasting for retirement. Among the many changes it makes to retirement policy, the new law pushes back the required minimal distribution age for particular person retirement accounts, or IRAs. The measure also increases catch-up contribution limits for folks over 50.
Andy Rosen is a former NerdWallet writer who coated taxes, cryptocurrency investing and various assets. He has greater than 15 years of expertise as a reporter and editor masking enterprise, government, regulation enforcement and the intersection between cash and ideas. In these roles, Andy has seen cryptocurrency develop from an experimental dark-web technology into an accepted a part of the worldwide financial system.

h2>New Guidelines For Rmds, Roths, And 529s</h2>
Provisions include computerized 401 enrollment, a rise 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 2.0 Act of 2022 into regulation. SECURE 2.zero builds on the 2019 SECURE Act and introduces several modifications affecting the Thrift Savings Plan. This laws will immediately have an effect on plan members and payroll offices. NerdWallet strives to maintain its info accurate and up to date.

ul> <li>Koltikoff believes this alteration makes the 529 a more attractive investing option.</li> <li>Previously, there was a distinction in the rules that applied to Roth 401 accounts in employer plans versus Roth IRAs (i.e., the latter weren't topic to required minimal distributions).</li> <li>Until passage of the Act you needed to start taking RMDs at age seventy two.</li> <li>Once you attain age 59 half of, withdrawals out of your IRA usually are not subject to an early withdrawal penalty, but they're topic to federal and state revenue tax, if relevant.</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 till the steadiness drops under the cap.</li></ul>
Learn concerning the new required minimal distribution rules, in addition to the method to avoid costly mistakes. Fidelity can also be working in the course of updating the Plan Document for the power to allow any earned income elective deferrals and catch-up contributions for eligible staff to be made as Roth contributions. Under the new law, those turning 72 in 2023 can now hold off on taking the primary RMD until December 31, 2024―a full 12 months later. You also have the one‐time IRS option to delay that first RMD to no later than April 1, 2025.
Small businesses , new businesses , church plans, and authorities plans are exempted from the availability. The Act incorporates ninety two new provisions to advertise savings, increase incentives for companies, and offer more flexibility to these saving for retirement. Track your retirement savings balances in a single place by linking your accounts. Only one distribution of as a lot as $1,000 per yr is allowed, and the funds should be repaid within three years. If the funds haven’t been repaid throughout the three-year period, no further hardship withdrawals could be made.
Congress didn't intend to disallow catch-up contributions nor to switch how the catch-up contribution guidelines apply to workers 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 not have RMDs. Find out what SECURE 2.zero means for contributions and RMDs related to your retirement accounts, such as IRAs and employer-sponsored plans, like 401s.
IRA house owners can, but are not required, to repay qualified delivery and adoption withdrawals inside three years from the date of the original distribution. You can repay the distribution at any time during the three-year period beginning on the day after the date on which you obtained the withdrawal. This repaid distribution shall be handled as an eligible rollover contribution. In the alternative the quantity could also be included in gross revenue apportioned over 3 years. If you took a withdrawal to cowl qualified birth or adoption expenses prior to December 29, 2022, SECURE 2.0 permits you to return it to your account previous to January 1, 2026. Required minimum distributions are Uncle Sam’s method of forcing you to take money out of your pre-tax retirement accounts and pay income tax on the distributions.

h3>For People Years Away From Retirement</h3>
Act Section 107 elevated the relevant age for RMDs to seventy three, efficient Jan. 1, 2023, and to age seventy five on Jan. 1, 2033, for sure people. An ambiguity regarding the 2033 change could require technical correction; this might be mentioned later in this article. Also, act Section 327, effective in 2024, allows surviving spouses to be treated because the deceased worker for RMD functions where the partner is designated as the solely real beneficiary and RMDs have not yet begun. This provision effectively negates the need beneath prior regulation to roll the deceased spouse’s plan interest into an IRA to obtain a extra favorable distribution interval.

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" width="306px" alt="plan">
Unless in any other case noted, the opinions provided are these of the speaker or author and not essentially those of Fidelity Investments or its associates. Fidelity doesn't assume any obligation to replace 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 timely manner for IRAs.
The 529 education savings plan has long been an under-utilized option. Money you spend money on a 529 grows tax free, nevertheless it only presents an income tax deduction for contributions when you live in certain states. If cash isn’t withdrawn for certified educational bills, you’ll incur a 10% penalty.
One of the changes more probably to see the largest impression in retirement outcomes down the road is 401 automatic enrollment. Secure Act 2.zero introduces a brand new scheme for steadily rising IRA catch-up contributions as prices of dwelling rise. Increases will be rounded down to the closest $100?if the annual cost of living adjustment suggested raising the restrict to $1,257 from $1,000, the actual catch-up contribution could be set at $1,200. With twenty years of enterprise and finance journalism experience, Ben has lined breaking market news, written on fairness markets for Investopedia, and edited private finance content for Bankrate and LendingTree.
Section 331 permits victims of a pure disaster?a certified, federally declared disaster?to withdraw up to $22,000 from their retirement account without penalty. The withdrawal is treated as gross income over three years with out penalty . The preliminary contribution should be at least 3% of pretax earnings however not more than 10%. Once this provision takes effect, workers should decide out in the occasion that they don’t need to participate in their company’s retirement plan. June Sham is a lead author on NerdWallet’s investing and taxes group masking retirement and private finance. She is a licensed insurance producer, and previously was an insurance coverage writer for Bankrate specializing in home, auto and life insurance coverage.

h2>What's The Safe 20 Act Of 2022?</h2>
We do not supply financial advice, advisory or brokerage companies, nor do we recommend or advise individuals or to buy or sell specific shares or securities. Performance information could have changed since the time of publication. Existing guidelines require that any employer matching contributions be designated as pre-tax and did not permit them to be made as Roth contributions.
Starting in 2024, whenever you make a qualified student loan reimbursement, your employer may “match” that amount into your 401 plan, 403 plan or SIMPLE IRA. These two notices granted transition reduction related to 2023 RMDs. As a results of the temporary period of time to implement the change within the RMD onset age, monetary establishments may have notified some plan members and IRA owners of a required 2023 RMD based on prior legislation. In addition, plan individuals may have received distributions in 2023 mischaracterized as RMDs because of delayed adjustments in employer methods necessary to comply with the age modifications in SECURE 2.zero. As a end result, nonetheless, act Section 601 might be learn as requiring SIMPLE and SEP contributions to now be included in figuring out whether or not a person has exceeded the Roth IRA contribution limits. The congressional letter clarifies that this was not the intent of SECURE 2.zero.


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Last-modified: 2024-04-26 (金) 18:11:51 (10d)