willumsenklemmensen193255

As for the emergency fund, $1,000 merely isn’t sufficient to cowl most emergencies in 2023. With no checks in place to ensure that money is getting used for an precise emergency and such a low limit, it’s very attainable that individuals will use this provision to borrow from their retirement accounts frivolously. In 2023, Americans can contribute $22,500 to certified workplace retirement plans like a 401 or a 403. If they’re 50 or over, standard catch-up contributions permit them to avoid wasting an extra $7,500 per yr. 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 might be deposited into your IRA or retirement plan.

img class="aligncenter" style="display: block;margin-left:auto;margin-right:auto;" src="data:image/jpeg;base64,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" width="309px" alt="congressional tax leaders’">
Note, for gifts to depend, they must come immediately out of your IRA by the end of the calendar yr. Until passage of the Act you needed to begin taking RMDs at age seventy two. SECURE 2.zero, Section 107, increased the required minimal distribution age to 73 as of Jan. 1, 2023, and to seventy five starting in 2033. Some take impact immediately, others begin in 2023, 2024, and even later. For instance, computerized retirement plan enrollment would not start till 2025, whereas the increase in age for RMDs from 72 to seventy three started Jan. 1, 2023. Section 109 of SECURE 2.0 substantially will increase catch-up limits for 401, 403, and 457 plan individuals aged 60 to 63 to the higher of $10,000 or 150% of the “standard” catch-up amount for that year, beginning after Dec. 31, 2024.
( https://notes.io/wgiAB will be adjusted for inflation.) See beneath for extra info on the delay of this rule to 2026. Catch-up contributions will enhance 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 efficient for taxable years beginning after Dec. 31, 2023. Existing 401 plans are not required to auto-enroll employees?just new plans.

h2>Employer Match For Student Mortgage Funds</h2>
The SECURE 2.zero Roth catch-up contribution rule won’t apply to taxpayers making $144,999 or less in a tax 12 months. As a result, you will need to think about how SECURE 2.0 RMD modifications might impression you and plan accordingly. The IRS is again delaying the implementation of IRA RMD ultimate guidelines, this time till 2025. What the news means for your cash, plus suggestions to assist you spend, save, and invest.

div style="text-align:center"> <iframe width="562" height="318" src="https://www.youtube.com/embed/K2ZDBi8W9Yg" frameborder="0" alt="SECURE 2.0 Act" allowfullscreen></iframe></div>
Anyone that turned 72 on or earlier than December 31, 2022, is not affected by this alteration and must proceed taking their RMDs as scheduled. This isn't a whole list of all the changes and additions ensuing from SECURE 2.0. Fidelity will publish additional data and assets as it becomes obtainable. Talk together with your financial skilled about how the adjustments would possibly influence your financial plan. It’s never made sense that RMDs were mandated for Roth 401 contributions, since Roth cash was already taxed on the means in which in?and Roth IRAs lack RMDs. Koltikoff believes this change makes the 529 a more engaging investing choice.

h3>Things You Might Not Know About 529 Plans</h3>
Emergency expense distributions.Beginning in 2024, underneath the SECURE 2.0 Act, you'll be allowed to take an early “emergency” distribution out of your retirement account to cowl unforeseeable or instant monetary wants. The SECURE 2.0 Act permits your employer to supply small monetary incentives (e.g., low-dollar gift cards) to help enhance employee participation in a office retirement plan. The main goal of SECURE 2.zero is to encourage extra workers to save tons of for retirement. However, complicated adjustments have confused some taxpayers and plan sponsors. Therefore, it may be very important perceive the key points of the legislation. This is an growth of the sort of charity, or charities, that can receive a QCD.
When workers leave their job, they will cash 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 cash in individual retirement accounts and 401s. These bonus contributions are designed to help older workers who're behind on their retirement savings goals.

ul> <li>If the failure to take a required minimum distribution is corrected in a timely manner (as defined under SECURE 2.0), the excise tax on the failure is further lowered from 25% to 10%.</li> <li>In the past, the usual contribution limit has progressively elevated to match greater costs of living however catch-up contributions had been static.</li> <li>For most plans, the 2025 catch-up amount increases to the greater of $10,000 ($5,000 for SIMPLE plans) or 50% greater than the standard, or standard, catch-up quantity.</li> <li>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 staff.</li> <li>SIMPLE IRAs, the catch-up contribution limit will enhance to $3,500 in 2023, compared with $3,000 in earlier years.</li></ul>
Thanks to Secure Act 2.zero, you’ll be able to withdraw as a lot as $1,000 without penalty as an emergency distribution, with the choice to repay the distribution within three years. You can't take out another distributions inside that three year interval till the original cash is repaid. Small companies with 10 or fewer employees, government plans, church plans and new businesses which have been in enterprise for lower than three years are exempt from auto enrollment. Profit and prosper with the most effective of expert recommendation on investing, taxes, retirement, private finance and extra - straight to your e-mail.

h3>Lost 401(k) Accounts Database</h3>
She earned her Bachelor of Arts in inventive writing at the University of California, Riverside. Fidelity shall be contacting employers who are already leveraging catch-up contributions to help them update their plan materials. Information provided on Forbes Advisor is for educational purposes only. Your monetary situation is exclusive and the services we evaluation will not be right in your circumstances.
In 2023, the annual contribution limit for employee elective deferrals was $15,500, and the catch-up contribution restrict was $3,500 . Act Section 117 will increase the annual SIMPLE IRA and SIMPLE 401 deferral limit and the catch-up contribution restrict by 10% to 110% of the 2024 deferral/catch-up contribution limits , within the case of an employer with no extra than 25 workers. An employer with 26 to one hundred staff is permitted to provide these larger deferral limits if the employer provides both a 4% matching contribution or 3% employer contribution.
Optimizing your RMD strategy is likely 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 20 years of experience advising on and covering training, regulation, finance, and tax as a company legal professional and enterprise journalist.
For SIMPLE plans, the restrict will increase from $3,500 to $5,000, additionally indexed to inflation. Beginning on January 1, 2025, the catch-up contribution limit for individuals ages will be elevated to the larger of $10,000 or 50% more than the common catch-up quantity in 2025. Opening a brokerage account is the first step to buying stocks, bonds, mutual funds and different investments. The investing information provided on this web page is for educational purposes solely. NerdWallet, Inc. does not supply advisory or brokerage providers, nor does it recommend or advise buyers to buy or promote specific stocks, securities or different investments.
Previously, there was https://etextpad.com/ within the rules that utilized 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 one hundred staff are allowed to provide higher deferral limits if the employer offers a 4% matching contribution or a 3% employer contribution. 401 or 403 plan, you usually have to choose in to take part ? though some employers do provide computerized enrollment. Federal lawmakers have stated that handbook enrollment decreased participation for eligible employees, particularly Black, Latino and lower-wage workers. Yes, SECURE 2.zero clarified the compensation rules for qualified birth and adoption distribution added under SECURE 1.0.
An early withdrawal penalty is imposed on distributions from tax-deferred retirement accounts obtained earlier than age 59?. SECURE 2.zero expanded the avenues for exemption from this early withdrawal penalty in a quantity of methods and attempted to adapt the hardship distribution guidelines for Sec. 403 plans to those of Sec. 401 plans. Student loan debt.Starting in 2024, employers will be succesful of "match" employee student mortgage funds with matching payments to a retirement account, giving workers an additional incentive to save tons of while paying off academic loans. Section 325 eliminates the pre-death RMD for the proprietor of a Roth-designated account in an employer 401 or different retirement plan.
For most plans, the 2025 catch-up quantity will increase to the higher of $10,000 ($5,000 for SIMPLE plans) or 50% greater than the standard, or standard, catch-up amount. The 12 months reference for SIMPLE plans is 2025 when computing this limit. Conformity in these provision date references could also be an merchandise 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.
Partly because of the sheer breadth and farreaching affect of the act, uncertainty has arisen in applying 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 government will match that contribution as an alternative of giving a direct tax break. While this means you won’t receive the tax break, it also might potentially result in more retirement savings.
If the participant’s wages exceed $145,000 within the previous 12 months, all catch-up contributions must be handled as Roth. Before sharing delicate info, ensure you’re on a federal government web site. Impact on your credit score could range, as credit score scores are independently determined by credit score bureaus primarily based on a variety of elements together with the financial selections you make with other monetary companies organizations. The scoring method for online brokers and robo-advisors takes into account over 15 factors, including account charges and minimums, funding decisions, customer support and mobile app capabilities. Your go-to supply for tax developments and skilled insights. This article discusses the history of the deduction of business meal expenses and the new guidelines beneath the TCJA and the rules and supplies a framework for documenting and substantiating the deduction.