saundersbroe707125

Optimizing your RMD technique is likely considered one of the toughest elements of retirement planning. As the senior tax editor at Kiplinger.com, Kelley R. Taylor simplifies federal and state tax information, information, and developments to help empower readers. Kelley has over twenty years of experience advising on and covering schooling, legislation, finance, and tax as a corporate legal professional and business journalist.

ul> <li>Some different noteworthy provisions of the SECURE 2.0 Act are described beneath in reference to the discussion of anticipated technical corrections.</li> <li>With new provisions in Secure Act 2.0, people 50 and older will have a quantity of extra choices to catch up to their retirement objectives.</li> <li>Thanks to Secure Act 2.0, you’ll have the ability to withdraw up to $1,000 with out penalty as an emergency distribution, with the choice to repay the distribution within three years.</li> <li>A change to evolve the boundaries of starter plans to these of IRAs appears a probable target for technical corrections.</li> <li>Some provisions of part 202 apply to QLACs purchased or acquired on or after July 2, 2014, whereas others are efficient as of the date the laws grew to become regulation.</li></ul>
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 staff. An employer with 26 to 100 workers is permitted to provide these greater deferral limits if the employer provides both a 4% matching contribution or 3% employer contribution.

h2>Computerized 401(k) Enrollment</h2>
She earned her Bachelor of Arts in creative writing on the University of California, Riverside. Fidelity might be contacting employers who're already leveraging catch-up contributions to assist them update their plan supplies. Information offered on Forbes Advisor is for academic functions solely. Your financial scenario is exclusive and the services and products we evaluate is probably not proper in your circumstances.
When staff depart their job, they can money out their emergency financial savings or roll it over right into a retirement account. If you might be 50 or older, catch-up contributions let you save more money in individual retirement accounts and 401s. These bonus contributions are designed to help older workers who are behind on their retirement financial savings goals.

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" width="308px" alt="roth contributions">
The SECURE 2.zero Act1 is an extensive piece of retirement plan legislation passed on Dec. 29, 2022. Its said targets are to increase and enhance retirement financial savings and to simplify and make clear retirement plan rules. Its passage affects just about all types of retirement plans and increases conformity throughout different sorts of plans.
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 standard, or normal, catch-up quantity. The 12 months reference for SIMPLE plans is 2025 when computing this restrict. Conformity in these provision date references may be an item for the technical corrections record. Let’s say someone is making $60,000 a year and would be eligible for an employer match of 10% if they contributed $500 a month to retirement.
Distributions aren't required to start sooner than the relevant age date of the deceased employee. SIMPLE plans previously required employer contributions of both a nonelective 2% of compensation or 100% of worker elective deferral contributions, as much as 3% of compensation. The whole account balance is limited to $2,500, and the primary four annual withdrawals are not subject to fees or expenses.
For SIMPLE plans, the limit increases from $3,500 to $5,000, also indexed to inflation. Beginning on January 1, 2025, the catch-up contribution limit for members ages will be elevated to the higher of $10,000 or 50% more than the regular catch-up quantity in 2025. Opening a brokerage account is the primary step to buying stocks, bonds, mutual funds and different investments. The investing information provided on this web page is for educational functions only. NerdWallet, Inc. does not supply advisory or brokerage providers, nor does it advocate or advise buyers to purchase or promote specific shares, securities or other investments.
Anyone that turned seventy two on or before December 31, 2022, is not affected by this change and must proceed taking their RMDs as scheduled. This just isn't a complete record of all of the adjustments and additions resulting from SECURE 2.zero. Fidelity will publish further info and resources as it becomes out there. Talk together with your financial skilled about how the adjustments may impression your financial plan. It’s never made sense that RMDs had been mandated for Roth 401 contributions, since Roth cash was already taxed on the way in?and Roth IRAs lack RMDs. Koltikoff believes this alteration makes the 529 a more engaging investing choice.
Emergency expense distributions.Beginning in 2024, beneath the SECURE 2.zero Act, you'll be allowed to take an early “emergency” distribution out of your retirement account to cowl unforeseeable or quick monetary needs. The SECURE 2.zero Act permits your employer to supply small monetary incentives (e.g., low-dollar reward cards) to assist increase worker participation in a workplace retirement plan. The major goal of SECURE 2.0 is to encourage extra employees to save for retirement. However, complicated adjustments have confused some taxpayers and plan sponsors. Therefore, it is essential to perceive the vital thing points of the legislation. This is an expansion of the sort of charity, or charities, that may receive a QCD.

h3>Greatest Ira Accounts</h3>
Partly because of the sheer breadth and farreaching influence of the act, uncertainty has arisen in making use of a number of of its key provisions, which has spawned calls by employers and financial establishments to postpone implementation. When contributions are made right into a retirement account, the federal government will match that contribution as an alternative of giving an immediate tax break. While this implies you won’t receive the tax break, it additionally may potentially lead to more retirement financial savings.

div style="text-align:center"> <iframe width="566" height="313" src="https://www.youtube.com/embed/MRzc68nn_Sw" frameborder="0" alt="SECURE 2.0 Act" allowfullscreen></iframe></div>
An early withdrawal penalty is imposed on distributions from tax-deferred retirement accounts acquired before age 59?. SECURE 2.0 expanded the avenues for exemption from this early withdrawal penalty in several ways and attempted to conform the hardship distribution guidelines for Sec. 403 plans to those of Sec. 401 plans. Student loan debt.Starting in 2024, employers will have the ability to "match" employee student loan payments with matching payments to a retirement account, giving staff an extra incentive to save heaps of 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.

Note, for presents to rely, they must come immediately from your IRA by the tip of the calendar year. Until passage of the Act you needed to begin taking RMDs at age 72. SECURE 2.zero, Section 107, increased the required minimal distribution age to 73 as of Jan. 1, 2023, and to 75 starting in 2033. Some take impact immediately, others begin in 2023, 2024, and even later. For example, automatic retirement plan enrollment would not begin till 2025, whereas the rise in age for RMDs from 72 to 73 started Jan. 1, 2023. Section 109 of SECURE 2.zero substantially increases catch-up limits for 401, 403, and 457 plan individuals aged 60 to sixty three to the larger of $10,000 or 150% of the “standard” catch-up quantity for that yr, starting after Dec. 31, 2024.
(The earnings threshold shall be adjusted for inflation.) See under for more data on the delay of this rule to 2026. Catch-up contributions will improve 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 are not required to auto-enroll employees?just new plans.
The legislation also 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 advantages that taxpayers can use to speculate over the long run for retirement. As complete as https://click4r.com/posts/g/16591116/ of 2022 is, the regulation does not handle Social Security shortfalls. That stated, its provisions provide a variety of routes to improvement in the growth of the proportion of Americans with a retirement financial savings plan.
The SECURE 2.0 Roth catch-up contribution rule won’t apply to taxpayers making $144,999 or less in a tax year. As a outcome, it could be very important contemplate how SECURE 2.zero RMD modifications could impression you and plan accordingly. The IRS is again delaying the implementation of IRA RMD ultimate guidelines, this time until 2025. What the news means for your cash, plus ideas that can help you spend, save, and make investments.
3For a discussion of major provisions of the act, see Nevius, “Key Tax and Retirement Provisions in the SECURE 2.0 Act,” The Tax Adviser (Jan. four, 2023). Under SECURE 2.zero, the RMD rules for inherited IRAs left to beneficiaries stay unchanged, until you’ve inherited a special wants belief. Under SECURE 2.0, the starting age for RMDs will rise again in 2033 to age seventy five. To the best of our data, all content is correct as of the date posted, though offers contained herein might now not be available. The opinions expressed are the author’s alone and have not been supplied, accredited, or otherwise endorsed by our companions.