vancecoble948383

Distributions aren't required to start earlier than the relevant age date of the deceased worker. SIMPLE plans previously required employer contributions of either a nonelective 2% of compensation or 100 percent of worker elective deferral contributions, up to 3% of compensation. The total account balance is limited to $2,500, and the primary four annual withdrawals are not subject to charges or charges.

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" width="305px" alt="insurance">
Fidelity is ready for additional 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 will not allow Roth for our SEP or SIMPLE plans. However, Fidelity is investigating the possibility pending IRS guidance. Only one 60‐day rollover in a rolling 12‐month period is allowed underneath IRS guidelines. Consult with a tax advisor before doing a 60‐day rollover to ensure whether or not you're eligible. While this feature is now allowed, it’s as much as employers and plan providers to provide this feature, as it’s not a mandated change.
3For a dialogue of major provisions of the act, see Nevius, “Key Tax and Retirement Provisions in the SECURE 2.0 Act,” The Tax Adviser (Jan. 4, 2023). Under SECURE 2.zero, the RMD rules for inherited IRAs left to beneficiaries remain unchanged, until you’ve inherited a particular needs belief. Under SECURE 2.zero, the starting age for RMDs will rise once more in 2033 to age seventy five. To one of the best of our knowledge, all content material is accurate as of the date posted, although presents contained herein could not be obtainable. The opinions expressed are the author’s alone and have not been provided, permitted, 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 now not be the case. Instead, once employees are eligible, employers will routinely enroll them right into a retirement financial savings plan. There is also a provision permitting employers to arrange and automatically enroll an employee in an emergency savings account linked to their retirement accounts with an automated employee contribution of 3% or much less.
This information may be completely different than what you see when you visit a financial institution, service provider or specific product’s site. All monetary products, purchasing services are presented without guarantee. When evaluating offers, please evaluation the financial institution’s Terms and Conditions.

h2>Pension-linked Emergency Financial Savings Accounts</h2>
Delays in the age for taking RMDs increase tax implications and may present practical challenges. The latter may be notably important for retirees with lower incomes, who sometimes use RMDs to cowl dwelling expenses. Views expressed are as of the date indicated, primarily based on the information out there at that time, and may change based mostly on market or other conditions.

div style="text-align:center"> <iframe width="569" height="318" 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 changes that could help strengthen the retirement system?and Americans' financial readiness for retirement. The SECURE 2.0 Act of 2022 is a law designed to considerably 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 a part of the Consolidated Appropriations Act of 2023. Get a customized financial plan and unlimited entry to a Certified Financial Planner™ for simply $49/month. SIMPLE IRAs, the catch-up contribution limit will increase to $3,500 in 2023, compared with $3,000 in earlier years.
Specifically, it elevated the relevant age to seventy three for these people who turn age seventy two after Dec. 31, 2022 (and 73 by Dec. 31, 2032), and to age seventy five for those people turning seventy four after Dec. 31, 2032. Technical corrections are anticipated to point that the RMD age shall be seventy five for taxpayers turning 73 after Dec. 31, 2032. Secure Act 2.0 includes a provision that helps ease this pain point for individuals with smaller account balances. It allows for the automated switch of any earlier retirement account with a stability of underneath $5,000 to your new employer’s plan.
The regulation also eliminates a earlier requirement that limited premiums to 25% of an individual’s retirement account stability. An particular person retirement account is a retirement financial savings plan with tax advantages that taxpayers can use to speculate over the lengthy run for retirement. As complete as SECURE 2.0 Act of 2022 is, the legislation doesn't tackle Social Security shortfalls. That stated, its provisions provide numerous routes to improvement in the development of the share of Americans with a retirement savings plan.

h3>Ladies Talk Money</h3>
Secure Act 2.zero requires that regulations be expanded to include blended investments like target-date funds. Target-date funds will be required to offer a benchmark towards which buyers can compare every fund’s efficiency. This benchmark should reasonably match the fund’s asset allocation over time as properly as be reset no less than once a year. For IRAs, the standard contribution limit is $6,500 in 2023, and staff who are 50 or older can deposit a further $1,000 in catch-up contributions.

ul> <li>However, pushing back your retirement payouts comes with a caveat.</li> <li>This provision is effective for taxable years starting after Dec. 31, 2023.</li> <li>SECURE 2.zero, Section 107, increased the required minimum distribution age to seventy three as of Jan. 1, 2023, and to 75 starting in 2033.</li> <li>Existing guidelines require that any employer matching contributions be designated as pre-tax and didn't permit them to be made as Roth contributions.</li> <li>With no checks in place to ensure that cash is being used for an precise emergency and such a low restrict, it’s very attainable that people will use this provision to borrow from their retirement accounts frivolously.</li></ul>
While SECURE 2.zero offers elevated opportunities to save for retirement, everyone's monetary state of affairs is completely different. As at all times, seek the advice of your financial advisor or tax skilled to know how SECURE 2.0 modifications apply to you. 529 Plans.After 15 years, 529 plan belongings can be rolled over to a Roth IRA for the beneficiary, topic to annual Roth contribution limits and an combination lifetime limit of $35,000. Rollovers can not exceed the combination before the 5-year interval ending on the date of the distribution.
If https://www.nestworth.us/ discover discrepancies along with your credit score score or info out of your credit score report, please contact TransUnion® instantly. These adjustments imply folks will now have much more time to develop their retirement funds. The Secure 2.0 Act, which became legislation on the finish of 2022, is an try to help more people prepare for retirement ? in part by making government incentive programs more forgiving to individuals who need assistance catching up on their savings. We imagine everyone ought to be capable of make monetary decisions with confidence.
The rollover is treated as a contribution towards the annual Roth IRA contribution limit. QLACs are deferred income annuities bought with retirement funds sometimes held in an IRA or 401 that begin funds on or earlier than age eighty five. The dollar limitation for premiums increased to $200,000 from $145,000 as of January 1, 2023.
The provision is efficient for taxable years beginning after Dec. 31, 2022. Beginning in 2025, SECURE 2.zero, Section 101 requires employers to mechanically enroll eligible employees in new 401 or 403 plans with a participation quantity of at least 3% but no more than 10%. The contribution escalates at the price of 1% per 12 months as a lot as a minimal of 10% and a maximum of 15%.

The SECURE 2.zero Act1 is an in depth piece of retirement plan legislation passed on Dec. 29, 2022. Its acknowledged goals are to expand and improve retirement financial savings and to simplify and clarify retirement plan guidelines. Its passage impacts nearly all types of retirement plans and increases conformity across different sorts of plans.
This means that employers who allow catch-up contributions should start providing Roth plans in addition to their pretax retirement plans, if not provided already. This may pose a major downside for these authorities plans not providing a Roth choice, as a end result of changes in state laws and/or union contracts may be required to allow compliance with act Section 603. Some of these provisions contain every little thing from part-time worker access to employer retirement plans, and small enterprise tax credit, tocontributions to SIMPLE, and SEP plans. Additional changes are meant to assist youthful individuals continue saving while paying off scholar debt, to make it easier to maneuver accounts from employer to employer, and to enable people to save for emergencies inside retirement accounts.
11Beginning on the first day of the “incident period” specified by the Federal Emergency Management Agency or the date of a federal disaster declaration with respect to the certified disaster. Fidelity does not provide authorized or tax advice, and the data provided is basic in nature and shouldn't be considered authorized or tax recommendation. Consult an legal professional, tax professional, or other advisor concerning your specific authorized or tax state of affairs.
This does mean that the money will count as earned revenue and incur taxes now, however qualified distributions in retirement, much like a Roth IRA, shall be tax-free. SECURE 2.0 was heralded as simplifying and clarifying retirement plan regulation in addition to 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 an additional slate of provisions to become efficient in years 2025 and beyond.