新的退休计划可获得更大的税收抵免
每次设置时 《比较靠谱的赌博软件》于1986年通过成为法律 2019年12月，影响退休账户的重大变化生效 运动. 被认为是对管理法律最实质性的更新 自2006年养老金保护法案出台以来，该法案对退休账户有所帮助 拥有新退休计划的企业主“确保”获得更大的税收抵免 雇主在决定哪种计划时有更多的选择 实施时，延迟个人的年龄要求采取规定的最低限度 发行版(rmd)，为计划管理员提供了更多的选择 来帮助企业主最大化他们公司的退休计划，以及 更多的.
本文将为您提供 随着一些新的和令人兴奋的机会，现在可以作为一个概述 新安全法案的结果.
新计划获得更大的税收抵免
1月开始. 1, 2020, 根据《比较靠谱的赌博软件》, the tax credit amount available for the first three years of a company’s retirement plan will be capped at $250 次 合格员工的数量 -上限为5元,000美元/年(但不得少于500美元), 不超过启动成本的50%. 另外, 如果新计划利用了自动登记的优势, the employer will receive an additional annual credit for start-up costs of $500/annually for three years. In the past, tax credits for businesses with new retirement plans would have been capped at $500.
In other words, there’s never been a better time for businesses to start up a new retirement plan.
要了解《比较靠谱的赌博软件》的税收激励措施，请考虑以下示例:
A small business owner with 15 employees on the payroll recently established a new safe harbor 401(k) plan. 最大限度地帮助公司员工做好退休准备, 所有者选择实现自动注册. 让计划付诸实施, 这家公司的自付费用共计3美元,第一年500美元, 和2美元,500年反复出现. Using this scenario, the tax credit now available to this business for the first is $2,250 – or $1,750 (half of the plan’s start-up cost) plus $500 (the automatic enrollment incentive). 对于该计划的第二年和第三年，税收抵免将是 $1,250 -(或2,500美元的计划经常性费用的一半).
另外, any remaining plan cost after the tax credit has been claimed is deductible as a normal business expense, 这是否也适用于客户的所有计划供款.
现在, 然而, 多亏了《安全法案, employers are now able to adopt a qualified retirement plan after the close of a taxable year, as long as it’s adopted before the deadline for filing the employer’s tax return for the taxable year. 这一选择将适用于12月11日以后纳税年度采用的退休计划. 31, 2019.
企业最后一刻的退休计划选择
以前, the only type of workplace retirement plan that could be established after the close of the taxable year was a Simplified Employer Pension (SEP), which is an IRA-based plan that only allows an employer profit sharing contribution. 适用于所有其他合格的工作场所退休计划, the plan document needed to be executed prior to the end of the taxable year in which it was being adopted for contributions to be deductible in that year. 现在, 然而, 多亏了《安全法案, employers are now able to adopt a qualified retirement plan after the close of a taxable year, as long as it’s adopted before the deadline for filing the employer’s tax return for the taxable year. 这一选择将适用于12月11日以后纳税年度采用的退休计划. 31, 2019.
This particular change in the law is significant because it allows for a lot 更多的 flexibility when it comes to making the decision to implement a qualified plan after the end of the taxable year – especially for cash balance plans.
立法确保了更多的机会
Other legislative changes that will positively impact non-elective contribution 401(k) safe harbor plans include:
- The elimination of the safe harbor notice requirement with respect to non-elective 401(k) safe harbor plans.
- Allowing plans to be amended to become non-elective 401(k) safe harbor plans at any date before the 30th 计划年度结束的前一天.
- Allowing plans to be amended to become a no-elective 401(k) safe harbor plan after the 30th 计划年度结束的前一天 – IF the plan is amended to provide for a non-elective contribution of at least four percent of compensation for all eligible employees, 修订一般在下一个计划年度结束时进行. 适用于12月12日以后的计划年度. 31, 2019.
These changes are valuable because they allow plan administrators to have 更多的 flexibility when it comes to identifying and implementing plans designed to maximize contributions to owners.
想知道退休计划普查是什么? 在这一集雷亚获奖的播客中找到答案， 不适合在意图电台播放.
根据《比较靠谱的赌博软件》，RMD发生了变化
在安全法案之前, individuals with IRA accounts or qualified employer-sponsored retirement plans were required to take RMDs beginning the year they turned 70 ½ years old, 截止日期为次年4月1日(仅限第一个RMD). Beginning in 2020, RMDs must now start at age 72 (with a deadline of April 1 the following year).
值得注意的是，2019年年满70.5岁的个人的rmd没有推迟. 而不是, those individuals must continue to take their RMDs under the same rules prior to the SECURE Act. 尽管rmd的起始年龄有所延迟, Qualified Charitable Distributions from IRAs will not be affected by the SECURE Act. Accordingly, Qualified Charitable Distributions may still be taken from IRAs as early as age 70 ½.
Those born in the first half of the year will receive a longer delay of the first RMD than those born in the second half of the year. This is because those with birthdays in January through June reach age 70 and 70 ½ in the same year, 所以他们的第一次RMD直到两年后72岁时才需要. 然而, people with birthdays July through December will reach age 70 ½ in the same year they turn 71. 因此，他们的第一次RMD被推迟到第二年的72岁.
而延迟的RMD开始年龄可能不会影响你, 退休计划管理团队 & 比较靠谱的赌博软件 is available to discuss your options on this or any other piece of the SECURE Act that you would like to learn 更多的 about. 例如, strategically timed Roth Conversions can be an effective tool to accelerate income in a tax-efficient manner, 利用IRA所有者在rmd开始之前获得的额外时间, 这增加了他们的年收入.
读也: 把你的生意变成现金的五个方法
其他值得注意的退休计划变化
Increase in 10 percent cap for automatic enrollment safe harbor after the plan’s first year.
This change modifies the automatic enrollment safe harbor to raise the automatic escalation cap from 10 percent of pay to 15 percent of pay, allowing employers to automatically increase the amount their employees defer from their paychecks to 15 percent, 这通常是以每年1%的增量完成的.
401(k)计划必须允许长期兼职员工延期支付工资
根据现行法律, 雇主通常会排除工作少于1小时的兼职雇员,在提供退休计划时，每年要花000小时. 除了集体协商的计划, employers maintaining a 401(k) plan are required to have a dual eligibility requirement under which an employee must complete either a one year of service requirement (with the 1,000-hour rule) or three consecutive years of service where the employee completes 更多的 than 500 hours of service. 仅因新规定而符合资格的员工, 雇主可选择不让他们领取雇主供款. 这项特别规定将影响12月6日以后开始的计划年度. 31, 2020.
因生育或领养而退出的免罚款退休计划
This particular provision creates a new waiver from the penalty on pre-mature retirement plan distributions used for childbirth or adoption expenses up to $5,000. 这个限制是针对每个人的, 所以夫妻双方各要5美元是可能的,每次生育或领养子女，可从其各自的退休计划或个人退休帐户中拨出5,000元. The distribution must be made during the one year period beginning the date the child is born or the date the adoption is finalized. 这种分配可以从个人退休账户或合格雇主计划中提取.
如你所见, 《比较靠谱的赌博软件》对退休计划格局进行了彻底的改变, and the full scope of these changes and their implications have yet to be discovered. 今天就安全的赌博软件团队的成员 澄清和更多信息.
By 保罗·麦克尤恩，注册会计师，MTax, AIFA (新费城办事处)