Section 202 increases the quantity individuals can move to a qualified longevity annuity contract from $125,000 to $200,000. It also adjusts the $200,000 limit yearly for inflation and eliminates the rule capping QLAC premiums at 25% of the participant's total plan belongings. Some provisions of section 202 apply to QLACs bought or obtained on or after July 2, 2014, whereas others are effective as of the date the legislation grew to become regulation. Section 302 reduces the excise tax?the penalty you pay?on failure to take an RMD from 50% to 25%. If the failure to take a required minimal distribution is corrected in a timely method (as defined under SECURE 2.0), the excise tax on the failure is further decreased from 25% to 10%.
As of Dec. 29, 2022, participants have the choice to receive employer matching contributions on a Roth or traditional foundation. Previously they'd have been out of luck, but beneath the brand new rules their employer can nonetheless put $500 a month into their retirement account as an employer matching contribution. If you should withdraw cash from your 401 or pre-tax retirement account, you typically should pay a 10% penalty on any distributions. Version 2.0 of the Secure Act introduces dozens of provisions meant to improve retirement outcomes.
Virtual Assistant is Fidelity’s automated natural language search engine to help you find info on the Fidelity.com site. As with any search engine, we ask that you just not enter personal or account info. Information that you simply input is not saved or reviewed for any function other than to supply search results. Responses provided by the virtual assistant are that will help you navigate Fidelity.com and, as with all Internet search engine, you must evaluate the results carefully. Fidelity doesn't assure accuracy of results or suitability of data supplied.
Timely information and insights from our pros on markets, investing, and personal finance. Starting in 2023, the steep penalty for failing to take an RMD decreased to 25% of the RMD quantity not taken, from 50% currently. The penalty might be lowered to 10% for IRA homeowners if the account proprietor withdraws the RMD amount beforehand not taken and submits a corrected tax return in a timely method.
But they feel they can’t afford to contribute something to their retirement account, as a result of their student loan payment is $500 a month. Secure Act 2.zero directly addresses this hesitation by allowing you to convert as a lot as $35,000 saved in a 529 plan to a Roth IRA with no penalties. Rollovers are subject to Roth IRA annual contribution limits, that means that it might take you a little over five years of converting beneath the present $6,500 annual contribution restrict to transform $35,000. The 529 account must also have been open for greater than 15 years. More than 90 provisions in SECURE 2.0 cowl all kinds of retirement savings plans. Other provisions turn out to be effective this yr, in 2024, or later years, i.e., 2025, 2026, or 2027.

div style="text-align:center"> <iframe width="567" height="313" src="https://www.youtube.com/embed/qXPbshsZoU8" frameborder="0" alt=" <a href="https://etextpad.com/">SECURE 2.0 Act</a> " allowfullscreen></iframe></div>
Examples are hypothetical, and we encourage you to seek personalized recommendation from qualified professionals regarding particular funding points. Our estimates are based mostly on past market performance, and previous efficiency is not a guarantee of future efficiency. You can repay the distribution at any time during the three-year interval beginning on the day after the date on which the distribution was received. This repaid contribution might be treated as an eligible rollover. The new RMD starting age of 73 applies to IRA homeowners who turned age seventy two on or after January 1, 2023. IRA house owners who turned age 72 in 2022 should take their first RMD no later than April 1, 2023 and proceed taking RMDs from their retirement account in 2023 and future years.

h2>Finest Ira Accounts</h2>
She has been featured on 2050 TrailBlazer’s podcast episode “The Power of Partnership”, CFP Board’s "Stay on Your Path" video, and Towson’s College of Business & Economics “Finding the Right Fit” news feature. Congress intended to retain the outcome underneath the law as it existed before SECURE 2.0 was enacted regarding SIMPLE IRA and SEP contributions. … Thus, Congress meant that no contributions to a SIMPLE IRA or SEP plan be taken under consideration for functions of the otherwise relevant Roth IRA contribution restrict. Once you reach age 59 half, withdrawals from your IRA usually are not topic to an early withdrawal penalty, however they're subject to federal and state earnings tax, if applicable. If you're turning age 72 in 2023, the new legislation permits you to begin your plan a yr later, whenever you flip age seventy three.
Matching for Roth accounts.Employers will have the flexibility to provide workers the option of receiving vested matching contributions to Roth accounts . Previously, matching in employer-sponsored plans was made on a pre-tax foundation. Contributions to a Roth retirement plan are made after-tax, after which earnings can grow tax-free. Employers will be succesful of match scholar loan funds with contributions to worker retirement accounts.

img class="aligncenter" style="display: block;margin-left:auto;margin-right:auto;" src="data:image/jpeg;base64,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" width="306px" alt="contributions to simple">
Act Section 332 permits an employer to exchange a SIMPLE IRA plan with a SIMPLE 401 plan or other 401 plan that requires necessary employer contributions throughout a plan yr. Employer fund match for pupil mortgage payments.Under the SECURE 2.zero Act, your employer could make an identical contribution to your retirement plan account primarily based on your scholar mortgage payment quantity. This is designed to handle the truth that excessive pupil loan debt can maintain individuals from saving for retirement. Under the law before SECURE 2.0, you typically needed to take required minimum distributions from your retirement plan starting at age seventy two. SECURE 2.zero increased the required minimal distribution age to 73 as of January 1, 2023.
An eligible employer could elect that the first credit year be the year previous to the yr the plan is efficient. The credit is on the market to small employers that currently don't, and in the past three years haven't, maintained a Sec. 401, 403, SIMPLE, or SEP plan. The minimum credit is $500; the employer is eligible for the credit score for as a lot as three tax years. Also, act Section 109 offers for a bigger catch-up contribution amount for those 60 to sixty three years old, effective for tax years beginning after 2024.
SECURE 2.zero, Section 107, will increase the required minimum distribution age to seventy three, beginning on Jan. 1, 2023, and to seventy five, beginning in 2033. Specifically, the RMD age increased to 73 for people who turned seventy two after Dec. 31, 2022, or who will turn seventy two earlier than Jan. 1, 2033. It will improve to 75 for individuals turning 74 after Dec. 31, 2032.

h3>Use Your Financial Savings</h3>
You couldn’t get tax deductions on these catch-up contributions as you would with typical 401 contributions, however you could withdraw the money tax-free whenever you retire. The newest RMD rule delay permits beneficiaries of inherited IRAs to grasp distribution necessities higher and take payouts. The extension provides extra time to roll over distributions from earlier this 12 months that were mischaracterized as RMDs. IRS transition aid has been provided because of confusion over the timing of required plan payouts and implementation of related legislative changes. The value of your funding will fluctuate over time, and you might gain or lose money.

ul> <li>People will automatically be enrolled in some workplace retirement plans by their employer.</li> <li>Taking distributions out of your conventional IRA later means you’ll have to withdraw extra funds in a shorter time frame, a decision that could presumably be dearer depending in your tax fee at the time.</li> <li>The act will provide fruitful ground for analyses by CPAs and other retirement specialists and should require additional congressional action to clarify sure new rules within the years to return.</li> <li>In our evaluation, the best IRA accounts provide a large choice of low-cost mutual funds and ETFs, useful retirement planning instruments, educational guidance and powerful customer support.</li> <li>Unfortunately, if you’re a serial job hopper that additionally means regularly rolling over your 401 retirement financial savings.</li></ul>
A change to conform the boundaries of starter plans to these of IRAs seems a possible target for technical corrections. The info herein is basic and academic in nature and should not be thought of legal or tax advice. Tax legal guidelines and laws are complex and subject to alter, which may materially impression funding results. Fidelity cannot guarantee that the information herein is accurate, complete, or timely. Fidelity makes no warranties with regard to such information or outcomes obtained by its use, and disclaims any legal responsibility arising out of your use of, or any tax place taken in reliance on, such info.
Additionally, the penalty for not taking required distributions will decrease to 25% from 50% starting in 2023. Starting in 2024, required distributions will be eliminated altogether from non-IRA Roth accounts, including Roth 401 plans. For individuals who flip seventy two in or after 2023, the age for required distributions has been raised from 72 to 73, and it'll rise to seventy five in 2033. However, people who turned seventy two in 2022 weren't affected by this change and nonetheless wanted to take their first distribution by April 1, 2023.

h3>Secure 20 Roth Catch-up Contributions</h3>
Making new staff decide out of computerized enrollment somewhat than asking them to opt in is among the most effective ways to get more people to save for retirement. Depending on the amount of money you’ve saved in pre-tax accounts, these distributions might considerably enhance your annual revenue and your tax bill. Automatic enrollment in retirement plans.Beginning in 2025, the SECURE 2.0 Act expands automated enrollment in retirement plans. The rationale is thatautomatic enrollment in 401 planshas been proven to increase participation.
A 457 plan is a tax-advantaged retirement savings account obtainable to many workers of governments and nonprofit organizations. A required minimum distribution is a particular amount of money you have to withdraw from a tax-deferred retirement account each year, starting at age seventy three. Under earlier law, retirees needed to start taking required minimum distributions at age seventy two.
Retirement financial savings “lost and found.”Have you ever misplaced monitor of your 401? Well, the SECURE 2.zero Act allows the creation of a searchable database to assist folks find retirement advantages that they lost track of. The retirement financial savings “lost and found” will be housed at the Department of Labor and be created inside the next two years. Other hardship withdrawals are supplied for in the SECURE 2.zero Act together with 403 plans. That emergency distribution of up to $1,000, may only be taken once through the 12 months, however will not be topic to the identical old further 10 p.c tax that applies to early distributions.


トップ   編集 凍結 差分 バックアップ 添付 複製 名前変更 リロード   新規 一覧 単語検索 最終更新   ヘルプ   最終更新のRSS
Last-modified: 2024-04-26 (金) 19:02:24 (10d)