关于rmd有很多麻烦

安全的2.0的行为, 于2022年底通过, included numerous provisions affecting retirement savings plans, including some that impact required minimum distributions (RMDs). Here is a summary of several important changes, as well as a quick primer on how 计算rmd.



什么是rmd?

Retirement savings accounts are a great way to grow your nest egg while deferring taxes. 然而, Uncle Sam generally won’t let you avoid taxes indefinitely. RMDs are amounts that the federal government requires you to withdraw annually from most retirement accounts after you reach a certain age. 目前, 传统ira需要rmd, SEP和SIMPLE ira, 以及以工作为基础的计划,比如401(k), 403(b), 457(b)账户.

If you’re still working when you reach RMD age, you may be able to delay RMDs from your current employer’s plan until after you retire (as long as you don’t own more than 5% of the company); however, you must still take RMDs from other applicable accounts.

While you can always withdraw more than the required minimum, 如果你少提款, 你将受到联邦政府的处罚.

四个关键变化

1. Perhaps the most notable change resulting from the SECURE 2.0岁是rmd必须开始的年龄. 在2020年之前,RMD年龄为70.5岁. After passage of the first SECURE Act in 2019, the age rose to 72 for those reaching age 70½ after December 31, 2019. 从2023年开始,SECURE 2.0 raised the age to 73 for those reaching age 72 after December 31, 2022, 和, in 2033, to 75 for those who reach age 73 after December 31, 2032.

2. A second important change is the penalty for taking less than the total RMD amount in any given year. 在通过SECURE 2之前.0, the penalty was 50% of the difference between the amount that should have been distributed 和 the amount actually withdrawn. The tax is now 25% of the difference 和 may be reduced further to 10% if the mistake is corrected in a timely manner (as defined by the IRS).

3. A primary benefit of Roth IRAs is that account owners (和 typically their spouses) are not required to take RMDs from those accounts during their lifetimes, which can enhance estate-planning strategies. SECURE 2中的规定.0 brings work-based Roth accounts in line with Roth IRAs. 从2024年开始, employer-sponsored Roth 401(k) accounts will no longer be subject to RMDs during the original account owner’s lifetime. (Beneficiaries, however, must generally take RMDs after inheriting accounts.)

4. 类似地,secure2中的一个规定.0 ensures that surviving spouses who are sole beneficiaries of a work-based account are treated the same as their IRA counterparts beginning in 2024. 具体地说, surviving spouses who are sole beneficiaries 和 inherit a work-based account will be able to treat the account as their own. Spouses will then be able to use the favorable Uniform Lifetime Table, 而不是单一生命表, 计算rmd. Spouses will also be able to delay taking distributions until they reach their RMD age or until the account owner would have reached RMD age.


RMDs何时开始?
If you were born before July 1, 1949, your RMD age is 70 和 a half. If you were born from July 1, 1949, through 1950, your RMD age is 72. If you were born from 1951 through 1959, your RMD age is 73. If you were born in 1960 or later, your RMD age is 75.


如何计算rmd

RMDs are calculated by dividing your account balance by a life expectancy factor specified in IRS tables (see IRS Publication 590-B). 一般, you would use the account balance as of the previous December 31 to determine the current year’s RMD.

例如, 假设你在2024年年满73岁,拥有300美元,12月31日,在传统的IRA账户中存入1000美元, 2023. Using the IRS’s Uniform Lifetime Table, your RMD for 2024 would be $11,321 ($300,000 ÷ 26.5).

The IRS allows you to delay your first RMD until April 1 of the year following the year in which it is required. 在上面的例子中, 你可以推迟支付11美元,321号配送最迟要到4月1日, 2025. 然而, you will not be allowed to delay your second RMD beyond December 31 of that same year — which means you would have to take two RMDs in 2025. This could have significant implications for your income tax obligation, so beware.

An RMD is calculated separately for each IRA you have; however, you can withdraw the total from any one or more IRAs. Similar rules apply to Section 403(b) accounts. With other work-based plans, an RMD is calculated for 和 paid from each plan separately.

For more information about RMDs, contact your tax or financial professional. There is no assurance that working with a financial professional will improve 投资 results.