401(k)计划:基础

If you are like many Americans, you likely have an employer-sponsored retirement plan.  这是关于了解401k的三篇系列文章中的第一篇， 403b和固定收益计划.

根据国内税收法401(k)条款制定的退休计划, 通常被称为“401 (k)计划，已成为最受欢迎的雇主赞助退休计划之一.

了解401(k)计划

A 401(k) plan is an employer-sponsored retirement savings plan that offers significant tax benefits while helping you plan for the future. 你通过扣减工资的方式向该计划缴款, 哪种方式能让你更容易为退休储蓄. 401(k)计划的一个重要特点是你的决策能力 税前贡献 按照计划. Pre-tax means that your contributions are deducted from your pay and transferred to the 401(k) plan before federal (and most state) 所得税 are calculated. This reduces your current taxable income — you don’t pay 所得税 on the amount you contribute, or any investment gains on your contributions until you receive payments from the plan.

例如，梅丽莎每年挣5万美元. 她向雇主的401(k)计划缴纳了5,000美元的税前工资. 因此，梅丽莎的应税收入现在是4.5万美元. 她的捐款不用纳税(5美元),000), 或者任何投资收益，直到她收到该计划的分配.

你也可以做 罗斯贡献 你的401(k)计划. Roth 401(k) contributions are made on an after-tax basis, just like Roth IRA contributions. 不像401(k)计划的税前缴款, there’s no up-front tax benefit — your contributions are deducted from your pay and transferred 按照计划 after taxes are calculated. But a distribution from your Roth 401(k) account is entirely free from federal income tax if the distribution is qualified. (详见下一节所得税后果.)

我可以供款多少?

一般, 你最多可以捐款19美元,500 ($26,如果你的年龄在50岁或50岁以上，那么你的收入是1000美元。 to a 401(k) plan in 2020 (unless your plan imposes lower limits). 如果你的计划允许罗斯401(k)缴款, you can split your contribution between pre-tax and 罗斯贡献 any way you wish.

请记住，如果你也向其他雇主的401(k)计划缴费，, 403(b), 简单的, 或SAR-SEP计划, your total contributions to all of these plans — both pre-tax and Roth — can’t exceed $19,500 in 2020 ($26,如果你的年龄在50岁或50岁以上，那么你的收入是1000美元。. It’s up to you to make sure you don’t exceed these limits if you contribute to plans of more than one employer.

我什么时候可以捐款?

而401(k)计划可能会让你等上一年才能参加, 许多计划让你从第一份薪水开始缴费. 一些保险计划还提供自动登记. 如果你是自动注册的, make sure to check that your default contribution rate and investments are appropriate for your circumstances.

我也可以向个人退休帐户供款吗?

是的. Your participation in a 401(k) plan has no impact on your ability to contribute to an IRA (Roth or traditional). 你最多可以捐6美元,到2020年存入个人退休账户(7美元),如果你50岁或以上的话，你的收入至少有那么多的话，你就可以得到1000万美元. Your ability to make deductible contributions to a traditional IRA may be limited if you participate in a 401(k) plan, 这取决于你的工资水平.

向401(k)计划缴纳所得税的后果是什么?

当你进行税前401(k)缴费时，你不需要支付现款 所得税 在这些美元上. But your contributions and investment earnings are fully taxable when you receive a distribution from the plan. 与此形成鲜明对比的是, 罗斯401(k)计划的缴款需要预先缴纳所得税, but qualified distributions of your contributions and earnings are entirely free from federal income tax. 符合以下条件的配电为合格配电:

• 它是在五年的等待期结束后做出的
• 它是在你年满59岁半、残疾或死亡后制造的

The five-year waiting period for qualified distributions starts on January 1 of the year you make your first Roth contribution to the 401(k) plan. 例如, if you make your first Roth contribution to your employer’s 401(k) plan in December 2020, 你的五年等待期从1月1日开始, 2020, 并于12月31日结束, 2024.

Withdrawals from pre-tax accounts prior to age 59½ and non-qualified withdrawals from Roth accounts will be subject to regular 所得税 and a 10% penalty tax unless an exception applies. 由于 冠状病毒援助、救济和经济安全(关怀)法案, 最高可提款100美元，免罚款,2020年，受以下因素影响的符合条件的个人可能被允许参加 新型冠状病毒肺炎. Individuals will be able to spread the associated income over three years for income tax purposes and will have up to three years to reinvest withdrawn amounts.

雇主供款呢??

雇主不必向401(k)计划缴款, 但很多人会支付你的全部或部分捐款. Your employer can match your 罗斯贡献, your 税前贡献, or both. 但你的雇主的供款总是在税前的基础上, 即使他们和你的罗斯基金一样. 这是, 雇主的供款, 以及这些贡献的投资收益, 当你从计划中获得分配时，是否总是要向你征税.

Try to contribute as much as necessary to get the maximum matching contribution from your employer. 这基本上是免费的钱，可以帮助你追求你的退休目标.

我是否应作税前供款或Roth供款(如允许)?

如果你认为退休后你的税率会更高, Roth 401(k)计划可能更有吸引力, 由于未来的撤资, 假设他们是合格的, 一般会免税吗. 然而, 如果你认为退休后你的税率会低一些, pre-tax 401(k) contributions may be more appropriate because your contributions reduce your taxable income now. 你的投资范围和预期的投资结果也是重要的因素.

如果我终止雇佣关系怎么办?

当你终止雇佣关系时, you generally forfeit all contributions that haven’t vested. (特别保护权 意味着你拥有这些供款.你的贡献及其收益永远是100%归属的. But your 401(k) plan may require up to six years of service before you fully vest in employer matching contributions and associated earnings (although some plans have a much faster vesting schedule).

当你终止雇佣关系时, 一般来说，你可以把钱存在401(k)计划中, although some plans require that you withdraw your funds once you reach the plan’s normal retirement age (typically age 65). 如果你的既定余额是5美元，你的计划也可能“兑现你”,000或以下, 但如果你的支付超过1美元,000, 该计划通常必须将你的资金转入代你设立的个人退休账户, 除非你选择接受现金付款. [这1美元,000 limit is determined separately for your Roth 401(k) account and the rest of your funds in the 401(k) plan.]

你也可以把你的401(k)账户全部或部分转入罗斯个人退休账户, 将非罗斯账户的钱转到传统的个人退休账户. 您也可以将您的非罗斯美元转换为罗斯个人退休账户, 但所得税将适用于转换年度的任何递延税款. You may also be able to roll your funds into another employer’s plan that accepts rollovers.

最后, 你也可以用现金分配你的供款和收入, 以及任何已授予雇主的金额. 然而, keep in mind that any tax-deferred funds will be subject to 所得税 and a possible 10% penalty tax if you’re under the age of 59½ and an exception does not apply. (如上所述), an exception to the penalty tax may be allowed in 2020 for qualified participants affected by the coronavirus for distributions up to $100,000.)

注意: 当考虑翻转时, 转入个人退休账户或其他雇主的退休计划, 你应该仔细考虑投资选择, 费用及开支, 服务, 能够使罚款免费取款, 债权人保护程度, 以及与每个选项相关的分布要求.

我还需要知道什么?

• 如果你的计划允许贷款, you may be eligible to borrow up to one half of your vested 401(k) account (to a maximum of $50,如果你需要钱的话. 由于《全国最大的快3平台》, 贷款高达100元,在3月27日之间，您的账户余额可能会被允许存入000美元或100%, 2020, 及九月二十二日, 2020.
• 你也可以做 a hardship withdrawal if you have an immediate and heavy financial need. But this should be a last resort — hardship distributions are generally taxable to you.
• Distributions from your plan before you turn 59½ (55 in some cases) may be subject to a 10% early distribution penalty unless an exception applies.
• 你可能有资格获得高达1美元的所得税抵免,000元作为你的供款, 取决于你的收入.
• Your assets are generally fully protected in the event of your, or your employer’s, bankruptcy.
• 大多数401(k)计划允许你直接投资你的账户. Your employer provides a menu of investment options (for example, a family of mutual funds). But it’s your responsibility to choose the investments most suitable for your retirement objectives.

一旦你熟悉了401k计划，再回来学习基本的 403 (b)的计划 以及它们提供的独特规划机会.

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