什么是罗斯401(k)?
While many people are familiar with the benefits of traditional 401(k) plans, 其他人则不熟悉罗斯401(k)计划.
Since January 1, 2006, employers have been allowed to offer workers access to 罗斯401 (k) plans. 从2023年开始, retirement rules were updated to allow more retirement plans the ability to offer Roth contributions.1,2
As the name implies, 罗斯401 (k) plans combine features of 401(k) plans with those of a 罗斯IRA.3,4
罗斯401(k)账户, contributions are made with 税后 美元 – there is no tax deduction on the front end – but qualifying withdrawals are not subject to income taxes. Any capital appreciation in the 罗斯401 (k) also is not subject to income taxes.
选择什么?
对于一些, the choice between a 罗斯401 (k) 和 a traditional 401(k) comes down to determining whether the upfront tax break on the traditional 401(k) is likely to outweigh the back-end benefit of tax-free withdrawals from the 罗斯401 (k).
请记住, this article is for informational purposes only 和 is not a replacement for real-life advice, so make sure to consult your tax professional before adjusting your retirement strategy to include a 罗斯401 (k).
通常，这不是一个“全有或全无”的决定. Many employers allow contributions to be divided between a traditional 401(k) plan 和 a 罗斯401 (k) plan – up to overall contribution limits.
注意事项
One subtle but key consideration is that 罗斯401 (k) plans aren’t subject to income restrictions like 罗斯IRAs are. This can offer advantages to high-income individuals whose 罗斯IRA has been limited by these restrictions. (见附表).)
| 传统的 401(k) | 罗斯401 (k) | 罗斯IRA | |
|---|---|---|---|
| 贡献 | 捐款是由 税前 美元 | 捐款是由 税后 美元 | 捐款是由 税后 美元 |
| 收入限制 | 没有收入限制参加 | 没有收入限制参加 | 2023年, 供款限额在$218之间逐步取消,000元及228元,000(结婚, 共同申报), 在138美元之间,000元及153元,000(单一申报者) |
| 最高选修供款* | 贡献 are limited to $22,500 in 2023, ($30,50岁以上的则为000元)* | 贡献 are limited to $22,500 in 2023, ($30,50岁以上的则为000元)* | 贡献 are limited to $6,500 for 2023, ($7,500 for those over age 50) |
| 提款课税 | Qualifying withdrawals of contributions 和 earnings are subject to income taxes | Qualifying withdrawals of contributions 和 earnings are not subject to income taxes | Qualifying withdrawals of contributions 和 earnings are not subject to income taxes |
| 所需的分布 | 在大多数情况下，分配必须不迟于73岁开始 | 在大多数情况下，分配必须不迟于73岁开始 | There is no requirement to begin taking distributions while owner is alive |
*这是个人而不是计划的总限额. The total of an individual’s aggregate contributions to his or her traditional 和 罗斯401 (k) plans cannot exceed the deferral limit – $22,500 in 2023 ($30,50岁以上的则为000元). | |||
资料来源:美国国税局.政府,2023
罗斯401 (k) plans are subject to the same annual contribution limits as regular 401(k) plans – $22,500 for 2023; $30,对于50岁以上的人来说. These are cumulative limits that apply to all accounts with a single employer; for example, 一个人省不了22美元,传统的401(k)计划500美元，另外22美元,在罗斯401(k)账户里存500美元.5
Another factor to consider is that employer matches are made with 税前 美元, 就像传统的401(k)计划一样. 在罗斯401(k)账户中, 然而, 这些匹配的资金积累在一个单独的账户中, 提款时哪些将作为普通收入征税.
Setting money aside for retirement can be part of a sound personal financial strategy. Deciding whether to use a traditional 401(k) or a 罗斯401 (k) often involves reviewing a wide range of factors. If you are uncertain about what is the best choice for your situation, you should consider working with a qualified tax or financial professional.
1. To qualify for the tax-free 和 penalty-free withdrawal of earnings, 罗斯401 (k) distributions must meet a five-year holding requirement 和 occur after age 59½. 税-free 和 penalty-free withdrawals also can be taken under certain other circumstances, 例如，由于所有者死亡或残疾. Employer matches are 税前 和 not distributed tax-free during retirement. Once you reach age 73, you must begin taking required minimum distributions.
2. 《十大可靠彩票平台》.2023年1月5日
3. 在大多数情况下, you must begin taking required minimum distributions from your 401(k) or other defined contribution plan in the year you turn 73. Withdrawals from your 401(k) or other defined contribution plans are taxed as ordinary income, 和, 如果在59岁半之前服用, 可能要缴纳10%的联邦所得税罚款.
4. 罗斯IRA contributions cannot be made by taxpayers with high incomes. In 2023, 收入淘汰限额为153美元,000美元的单一申报者, $228,如已婚人士共同申请，则为5,000元. To qualify for the tax-free 和 penalty-free withdrawal of earnings, 罗斯IRA distributions must meet a five-year holding requirement 和 occur after age 59½. 税-free 和 penalty-free withdrawals also can be taken under certain other circumstances, 例如，由于所有者死亡或残疾. The original 罗斯IRA owner is not required to take minimum annual withdrawals.
5. 国税局.政府2023年
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