rodgersclemons060200

As for the emergency fund, $1,000 simply isn’t sufficient to cowl most emergencies in 2023. With no checks in place to ensure that cash is getting used for an actual emergency and such a low restrict, it’s very attainable that folks will use this provision to borrow from their retirement accounts frivolously. In 2023, Americans can contribute $22,500 to qualified workplace retirement plans like a 401 or a 403. If they’re 50 or over, normal catch-up contributions permit them to save tons of an additional $7,500 per 12 months. Saver’s match.Beginning in 2027,the SECURE 2.zero Act replaces the nonrefundable Saver’s Creditfor some IRA and retirement plan contributions with a federal matching contribution that shall be deposited into your IRA or retirement plan.

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" width="306px" alt="retirement">
Note, for presents to depend, they must come immediately from your IRA by the tip of the calendar yr. Until passage of the Act you had to start taking RMDs at age 72. SECURE 2.0, Section 107, increased the required minimal distribution age to seventy three as of Jan. 1, 2023, and to seventy five starting in 2033. Some take effect instantly, others start in 2023, 2024, and even later. For example, automated retirement plan enrollment would not start till 2025, whereas the rise in age for RMDs from 72 to 73 started Jan. 1, 2023. https://www.nestworth.us/ of SECURE 2.zero considerably will increase catch-up limits for 401, 403, and 457 plan members aged 60 to sixty three to the greater of $10,000 or 150% of the “standard” catch-up amount for that yr, starting after Dec. 31, 2024.
(The revenue threshold might be adjusted for inflation.) See below for more info on the delay of this rule to 2026. Catch-up contributions will increase in 2025 for 401, 403, governmental plans, and IRA account holders. Section 108 indexes the $1,000 catch-up contribution for savers age 50 and above to the IRS cost-of-living-adjustment . This provision is effective for taxable years starting after Dec. 31, 2023. Existing 401 plans aren't required to auto-enroll employees?just new plans.

h2>Employer Match For Pupil Loan Funds</h2>
The SECURE 2.0 Roth catch-up contribution rule won’t apply to taxpayers making $144,999 or much less in a tax yr. As a result, it is necessary to contemplate how SECURE 2.zero RMD modifications might impression you and plan accordingly. The IRS is again delaying the implementation of IRA RMD ultimate rules, this time until 2025. What the news means on your money, plus suggestions that can help you spend, save, and make investments.

div style="text-align:center"> <iframe width="561" height="310" src="https://www.youtube.com/embed/K2ZDBi8W9Yg" frameborder="0" alt="SECURE 2.0 Act" allowfullscreen></iframe></div>
Anyone that turned seventy two on or before December 31, 2022, isn't affected by this change and needs to continue taking their RMDs as scheduled. This just isn't a whole record of all the changes and additions ensuing from SECURE 2.0. Fidelity will publish additional information and assets because it turns into obtainable. Talk with your financial professional about how the adjustments might impact your financial plan. It’s by no means made sense that RMDs had been mandated for Roth 401 contributions, since Roth money was already taxed on the way in which in?and Roth IRAs lack RMDs. Koltikoff believes this change makes the 529 a more enticing investing choice.

h3>Things You Could Not Learn About 529 Plans</h3>
Emergency expense distributions.Beginning in 2024, under the SECURE 2.zero Act, you'll be allowed to take an early “emergency” distribution from your retirement account to cover unforeseeable or instant monetary needs. The SECURE 2.zero Act permits your employer to offer small monetary incentives (e.g., low-dollar present cards) to help increase employee participation in a workplace retirement plan. The major goal of SECURE 2.zero is to encourage more workers to save for retirement. However, complicated adjustments have confused some taxpayers and plan sponsors. Therefore, you will need to perceive the important thing points of the law. This is an expansion of the kind of charity, or charities, that may receive a QCD.
When staff leave their job, they will money out their emergency savings or roll it over into a retirement account. If you're 50 or older, catch-up contributions permit you to save more money in individual retirement accounts and 401s. These bonus contributions are designed to assist older workers who are behind on their retirement financial savings targets.

ul> <li>If the failure to take a required minimal distribution is corrected in a well timed manner (as defined underneath SECURE 2.0), the excise tax on the failure is additional reduced from 25% to 10%.</li> <li>In the past, the standard contribution restrict has progressively increased to match greater costs of residing but catch-up contributions have been static.</li> <li>For most plans, the 2025 catch-up quantity increases to the greater of $10,000 ($5,000 for SIMPLE plans) or 50% greater than the identical old, or commonplace, catch-up amount.</li> <li>Section 314 permits survivors of domestic abuse to withdraw the lesser of $10,000 or 50% of their retirement account without penalty (starting Jan. 1, 2024).</li> <li>Section 117 will increase the annual deferral restrict and the catch-up contribution at age 50 for SIMPLE IRA or 401 plans by 10% for employers with 25 or fewer staff.</li> <li>SIMPLE IRAs, the catch-up contribution restrict will increase to $3,500 in 2023, compared with $3,000 in earlier years.</li></ul>
Thanks to Secure Act 2.0, you’ll have the power to withdraw as a lot as $1,000 with out penalty as an emergency distribution, with the choice to repay the distribution inside three years. You can not take out any other distributions within that three 12 months period until the original money is repaid. Small companies with 10 or fewer staff, authorities plans, church plans and new businesses which have been in enterprise for less than three years are exempt from auto enrollment. Profit and prosper with one of the best of skilled recommendation on investing, taxes, retirement, personal finance and extra - straight to your e-mail.

She earned her Bachelor of Arts in inventive writing at the University of California, Riverside. Fidelity might be contacting employers who are already leveraging catch-up contributions to assist them update their plan materials. Information supplied on Forbes Advisor is for instructional purposes only. Your financial scenario is exclusive and the services we evaluate may not be proper in your circumstances.
In 2023, the annual contribution limit for worker elective deferrals was $15,500, and the catch-up contribution limit was $3,500 . Act Section 117 will increase the annual SIMPLE IRA and SIMPLE 401 deferral restrict and the catch-up contribution restrict by 10% to 110% of the 2024 deferral/catch-up contribution limits , in the case of an employer with not extra than 25 employees. An employer with 26 to 100 workers is permitted to provide these larger deferral limits if the employer provides both a 4% matching contribution or 3% employer contribution.
Optimizing your RMD technique is certainly one of the toughest elements of retirement planning. As the senior tax editor at Kiplinger.com, Kelley R. Taylor simplifies federal and state tax data, news, and developments to assist empower readers. Kelley has over two decades of expertise advising on and overlaying education, regulation, finance, and tax as a company attorney and enterprise journalist.
For SIMPLE plans, the restrict will increase from $3,500 to $5,000, additionally listed to inflation. Beginning on January 1, 2025, the catch-up contribution restrict for participants ages might be increased to the higher of $10,000 or 50% more than the common catch-up quantity in 2025. Opening a brokerage account is step one to purchasing shares, bonds, mutual funds and other investments. The investing data supplied on this web page is for instructional functions solely. NerdWallet, Inc. does not supply advisory or brokerage companies, nor does it advocate or advise investors to purchase or promote specific shares, securities or other investments.
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). Section 117 increases the annual deferral restrict and the catch-up contribution at age 50 for SIMPLE IRA or 401 plans by 10% for employers with 25 or fewer workers. Employers with 26 to 100 employees are allowed to supply larger deferral limits if the employer supplies a 4% matching contribution or a 3% employer contribution. 401 or 403 plan, you sometimes have to decide in to take part ? though some employers do provide automated enrollment. Federal lawmakers have mentioned that handbook enrollment decreased participation for eligible employees, significantly Black, Latino and lower-wage staff. Yes, SECURE 2.0 clarified the compensation rules for qualified delivery and adoption distribution added beneath SECURE 1.0.
An early withdrawal penalty is imposed on distributions from tax-deferred retirement accounts received earlier than age 59?. SECURE 2.zero expanded the avenues for exemption from this early withdrawal penalty in several methods and tried to evolve the hardship distribution rules for Sec. 403 plans to these of Sec. 401 plans. Student loan debt.Starting in 2024, employers will be able to "match" worker pupil mortgage funds with matching funds to a retirement account, giving employees an additional incentive to avoid wasting whereas paying off educational loans. Section 325 eliminates the pre-death RMD for the owner of a Roth-designated account in an employer 401 or different retirement plan.
For most plans, the 2025 catch-up amount will increase to the higher of $10,000 ($5,000 for SIMPLE plans) or 50% more than the usual, or commonplace, catch-up amount. The year reference for SIMPLE plans is 2025 when computing this limit. Conformity in these provision date references could also be an item for the technical corrections record. Let’s say somebody is making $60,000 a 12 months and would be eligible for an employer match of 10% in the event that they contributed $500 a month to retirement.
Partly because of the sheer breadth and farreaching affect of the act, uncertainty has arisen in making use of several of its key provisions, which has spawned calls by employers and monetary establishments to postpone implementation. When contributions are made into a retirement account, the federal authorities will match that contribution as a substitute of giving an immediate tax break. While this implies you won’t receive the tax break, it also could probably end in more retirement savings.
If the participant’s wages exceed $145,000 within the previous yr, all catch-up contributions have to be handled as Roth. Before sharing delicate data, make certain you’re on a federal government site. Impact in your credit may differ, as credit scores are independently determined by credit bureaus primarily based on a variety of elements including the monetary decisions you make with different financial companies organizations. The scoring method for on-line brokers and robo-advisors takes into consideration over 15 elements, together with account charges and minimums, funding decisions, customer help and cellular app capabilities. Your go-to supply for tax developments and professional insights. This article discusses the history of the deduction of business meal bills and the brand new rules beneath the TCJA and the laws and provides a framework for documenting and substantiating the deduction.