SECURE Act 2.0: An Overview
In the final days of 2022, 国会通过了一套新的退休规定，旨在促进对退休计划的贡献和获得那些专门用于退休的基金.
The law is called SECURE 2.0, 这是2019年通过的《赌博手游下载》(SECURE Act)的后续行动.
The sweeping legislation has dozens of significant provisions; here are the major provisions of the new law.
New Distribution Rules
到2023年，最低分配年龄将提高到73岁. By far, 最关键的变化之一是提高退休账户持有人开始领取rmd的年龄. Further, starting in 2033, RMDs may begin at age 75. 如果你已经72岁了，你必须继续领取分配. However, 如果你今年年满72岁，并且已经安排了提款, we may want to revisit your approach.1
Access to funds. 计划参与者可以在紧急情况下使用退休基金而不受罚款或费用. For example, 2024 onward, an employee can take up to $1,000 from a retirement account for personal or family emergencies. 还有其他针对绝症患者和家庭虐待幸存者的紧急规定.2
Reduced penalty. Starting in 2023, if you miss an RMD for some reason, the penalty tax drops to 25 percent from 50 percent. 如果你及时改正错误，罚金可能会降至10%.3
New Accumulation Rules
Catch-up contributions. From January 1, 2025, 年龄在60岁至63岁之间的投资者可以每年缴纳最高10美元的补缴金,000 to workplace retirement plans. 到2023年，50岁及以上人群的补缴金额为7500美元. 然而，该法律对年收入超过14.5万美元的个人适用某些规定.4
Automatic enrollment. 到2025年，该法案要求雇主自动将员工纳入工作场所计划. However, employees can choose to opt-out.5
Student loan matching. 到2024年，公司可以将员工的学生贷款与退休供款相匹配. 规则的改变为工人们在偿还学生贷款的同时为退休储蓄提供了额外的激励.6
Revised Roth Rules
529 to a Roth. Starting in 2024, pending certain conditions, 个人可以将529教育储蓄计划转入罗斯个人退休账户(IRA)。. Therefore, if your child receives a scholarship, goes to a less expensive school, or does not go to school, the money can get repositioned into a retirement account. 但是，滚转受罗斯个人退休账户年度供款限额的限制. 罗斯个人退休账户的分配必须满足5年的持有要求，并在59岁半之后进行，才有资格获得免税和免罚款的收入提取. 在某些其他情况下，也允许免税和免税提款, such as the owner’s death. 原来的罗斯个人退休账户持有人不需要每年最低提款.7
SIMPLE and SEP. 2023 onward, 雇主可向雇员储蓄激励匹配计划(SIMPLE)或简化雇员退休金计划(SEP)作出罗斯供款。.8
Roth 401(k)s and Roth 403(b)s. 新的立法将罗斯401(k)和罗斯403(b)的规定与罗斯个人退休账户的规定保持一致. From 2024, 该法案不再要求雇主退休计划中罗斯账户的最低分配额.9
More Highlights
Support for small businesses. In 2023, 新法案将增加税收抵免，以帮助降低设立退休计划的行政成本. 雇员少于50人的企业的抵免额从50%增加到100%. By boosting the credit, 议员们希望消除小企业提供工作场所计划的最大障碍之一.10
Qualified charitable donations (QCDs). 2023 onward, QCDs will adjust for inflation. The limit applies on an individual basis; therefore, for a married couple, 每个70岁半及以上的人都可以制作QCD，只要它保持在限制之内.11
退休规则的改变并不意味着调整你目前的策略是合适的. 你的每一项退休资产在你的整体财务策略中都扮演着特定的角色, so a change to one may require changes to another.
Moreover, retirement rules can change without notice, 而且，也不能保证对特定规则的处理会保持不变. This article intends to give you a broad overview of SECURE 2.0. It is not intended as a substitute for real-life advice. If changes are appropriate, 您值得信赖的财务专家可以概述一个方法，并与您的税务和法律专业人员合作, if applicable.
1. Fidelity.com, December 23, 2022
2. CNBC.com, December 22, 2022
3. Fidelity.com, December 22, 2022
4. Fidelity.com, December 22, 2022
5. Paychex.com, December 30, 2022
6. PlanSponsor.com, December 27, 2022
7. CNBC.com, December 23, 2022
8. Forbes.com, January 5, 2023
9. Forbes.com, January 5, 2023
10. Paychex.com, December 30, 2022
11. FidelityCharitable.org, December 29, 2022
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