安全2.在2024年提供新的退休储蓄选择
安全的2.2022年12月通过的《皇冠博彩》对美国法律进行了广泛的改革.S. 与退休储蓄有关的税法. While some provisions were effective in 2023, others did not take effect until 2024. 以下是今年一些重要变化的概述.
等额学生贷款
Employees who make student loan repayments may receive matching employer contributions to a workplace retirement plan as if the repayments were employee contributions to the plan. This applies to 401(k), 403(b), and government 457(b) plans and SIMPLE IRAs. Employers are not required to make matching contributions in any situation, but this provision allows them to offer student loan repayment matching as an additional benefit to help address the fact that people paying off student loans may struggle to save for retirement.
新的提前提款例外情况
在59岁半之前从递延税账户中提款, 比如个人退休账户和401(k)计划, may be subject to a 10% early distribution penalty on top of ordinary income tax. There is a long list of exceptions to this penalty, including two new ones for 2024.
应急费用 -一次不超过$1的免罚款分配,000 is allowed in a calendar year for personal or family emergency expenses; no further emergency distributions are allowed during a three-year period unless funds are repaid or new contributions are made that are at least equal to the withdrawal.
家庭暴力 -免罚款提款金额等于10美元中较低者,000 (indexed for inflation) or 50% of the account value is allowed for an account holder who certifies that he or she has been the victim of domestic abuse during the preceding one-year period.
紧急储蓄账户
Employers can create an emergency savings account linked to a workplace retirement plan for non-highly compensated employees. Employee contributions are after-tax and can be no more than 3% of salary, 账户上限为2美元,500（或由雇主订定较低）. 雇主可以将供款与上限相匹配, but any matching funds go into the employee’s workplace retirement account.
RMD年龄的澄清
安全2.0 raised the initial age for required minimum distributions (RMDs) from traditional IRAs and most workplace plans from 72 to 73 beginning in 2023 and 75 beginning in 2033. 然而，法律的措辞令人困惑. Congress has clarified that age 73 initial RMDs apply to those born from 1951 to 1959, 75岁适用于1960年或以后出生的人. This clarification will be made official in a law correcting a number of technical errors, 预计将于2024年初通过.
不许再从罗斯公司账户里发rmd了
根据以前的法律, rmd不适用于罗斯个人退休账户的原始所有者, but they were required from designated Roth accounts in workplace retirement plans. 这一要求将从2024年开始取消.
从529大学储蓄账户转到罗斯个人退休账户
Beneficiaries of 529 college savings accounts are sometimes “stuck” with excess funds that they did not use for qualified education expenses. 从2024年开始, a beneficiary can execute a direct trustee-to-trustee transfer from any 529 account in the beneficiary’s name to a Roth IRA, 终身上限为35美元,000. 529账户必须已经开了15年以上. 这些转移受罗斯个人退休账户年度缴款限额的限制, 所以需要多次转账才能使用这35美元,000年的限制.
增加SIMPLE计划的限制
Employers with SIMPLE IRA or SIMPLE 401(k) plans can now make additional nonelective contributions up to the lesser of $5,000或雇员补偿的10%, provided the contributions are made to each eligible employee in a uniform manner. 选择性延期缴款和补缴缴款的限额, 是16美元,000元及3元,2024年分别为500, may be increased an additional 10% for a plan offered by an employer with no more than 25 employees. An employer with 26 to 100 employees may allow higher limits as long as it provides either a 4% match or a 3% nonelective contribution.
qcd的通货膨胀指数
Qualified charitable distributions (QCDs) allow a taxpayer who is age 70½ or older to distribute up to $100,每年从一个传统的个人退休账户中存入一个合格的公共慈善机构. Such a distribution is not taxable and can be used in lieu of all or part of an RMD. 从2024年开始, the QCD amount is indexed for inflation, and the 2024 limit is $105,000.
安全2.0 created an opportunity (effective 2023) to use up to $50,000 of one year’s QCD (i.e., one time only) to fund a charitable gift annuity or charitable remainder trust. This amount is also indexed to inflation beginning in 2024, and the limit is $53,000.
补充贡献：索引，延迟和更正
从2024年开始, the limit for catch-up contributions to an IRA for people ages 50 and older will be indexed to inflation, which could provide additional saving opportunities in future years. 然而，2024年的限额没有改变，仍然是1000美元. (The catch-up contribution limit for 401(k)s and similar employer plans was already indexed and is $7,500 in 2024.)
安全的2.0 Act includes a provision — originally effective in 2024 — requiring that catch-up contributions to workplace plans for employees earning more than $145,每年必须以罗斯的方式支付. 2023年8月, the IRS announced a two-year “administrative transition period” that effectively delays this provision until 2026. 在同一份声明中, the IRS affirmed that catch-up contributions in general will be allowed in 2024, despite a change related to this provision that could be interpreted to disallow such contributions. 这一错误将在2024年的技术立法中得到纠正.