SECURE 2.0 Provides New Retirement Savings Options in 2024
The SECURE 2.0 Act, passed in December 2022, made wide-ranging changes to U.S. tax laws related to retirement savings. 虽然一些条款在2023年生效，但其他条款直到2024年才生效. Here is an overview of some important changes for this year.
Matching student loan payments
偿还学生贷款的员工可能会收到雇主对工作场所退休计划的匹配捐款，就好像偿还的款项是员工对该计划的捐款一样. 这适用于401(k)、403(b)、政府457(b)计划和SIMPLE ira. 雇主在任何情况下均无须作出配对供款, 但这项规定允许他们提供学生贷款偿还匹配，作为一项额外福利，以帮助解决偿还学生贷款的人可能难以为退休储蓄的事实.
New early withdrawal exceptions
Withdrawals before age 59½ from tax-deferred accounts, such as IRAs and 401(k) plans, 在普通所得税的基础上，可能还要缴纳10%的提前分配罚款. 这项处罚有一长串例外，包括2024年的两个新处罚.
Emergency expenses — one penalty-free distribution of up to $1,000 is allowed in a calendar year for personal or family emergency expenses; no further emergency distributions are allowed during a three-year period unless funds are repaid or new contributions are made that are at least equal to the withdrawal.
Domestic abuse — a penalty-free withdrawal equal to the lesser of $10,如果帐户持有人证明他或她在前一年期间曾遭受家庭虐待，则可获得000 000英镑（以通货膨胀为指数）或帐户价值的50%.
Emergency savings accounts
雇主可以为薪酬不高的雇员创建一个与工作场所退休计划相关联的紧急储蓄账户. 雇员的供款是税后的，不能超过工资的3%, up to an account cap of $2,500 (or lower as set by the employer). Employers can match contributions up to the cap, 但任何匹配的资金都会进入员工的工作场所退休账户.
Clarification for RMD ages
SECURE 2.从2023年开始，将传统个人退休帐户和大多数工作场所计划的最低要求分配（rmd）的初始年龄从72岁提高到73岁，从2033年开始提高到75岁. However, the language of the law was confusing. 国会已经澄清，73岁的初始rmd适用于1951年至1959年出生的人, and age 75 applies to those born in 1960 or later. 这一澄清将在纠正一些技术错误的法律中正式生效, expected to be passed in early 2024.
No more RMDs from Roth workplace accounts
Under previous law, RMDs did not apply to original owners of Roth IRAs, 但必须从工作场所退休计划的指定罗斯账户中提取. This requirement is eliminated beginning in 2024.
Transfers from a 529 college savings account to a Roth IRA
529个大学储蓄账户的受益人有时会被他们没有用于合格教育费用的多余资金“卡住”. Beginning in 2024, 受益人可以执行直接的受托人对受托人的转移，从受益人名下的任何529账户转移到罗斯个人退休账户, up to a lifetime limit of $35,000. The 529 account must have been open for more than 15 years. These transfers are subject to Roth IRA annual contribution limits, so it would require multiple transfers to use the $35,000 limit.
Increased limits for SIMPLE plans
拥有SIMPLE IRA或SIMPLE 401(k)计划的雇主现在可以提供额外的非选择性供款，最高可达5美元,000 or 10% of an employee’s compensation, 但供款须以统一方式向每位合资格雇员缴付. The limits for elective deferrals and catch-up contributions, which are $16,000 and $3,500 respectively in 2024, 雇员不超过25人的雇主所提供的计划，是否可额外增加10%. 拥有26至100名雇员的雇主可以允许更高的限额，只要它提供4%的匹配或3%的非选择性供款.
Inflation indexing for QCDs
合格的慈善分配（qcd）允许年龄在70岁半或以上的纳税人分配至多100美元,000 annually from a traditional IRA to a qualified public charity. 这样的分配是不征税的，可以用来代替全部或部分RMD. 从2024年开始，QCD金额与通货膨胀挂钩，2024年的限额为10.5万美元.
SECURE 2.我创造了一个机会（2023年生效），可以使用一年QCD (i)中高达50,000美元的资金.e.（仅限一次）为慈善捐赠年金或慈善剩余信托基金提供资金. 这一数额也与2024年开始的通货膨胀挂钩，上限为5.3万美元.
Catch-up contributions: indexing, delay, and correction
Beginning in 2024, 年龄在50岁及以上的个人退休账户的补缴限额将与通货膨胀挂钩, 在未来几年，哪些可以提供额外的储蓄机会. However, the limit did not change for 2024 and remains $1,000. (401(k)计划和类似雇主计划的补缴限额已经设定为7美元,500 in 2024.)
The SECURE 2.该法案包括一项最初于2024年生效的条款，要求收入超过145美元的员工向工作场所计划缴纳补偿金,000 annually must be made on a Roth basis. In August 2023, 美国国税局宣布了一个为期两年的“行政过渡期”，实际上将这一规定推迟到了2026年. In the same announcement, 美国国税局确认，2024年将普遍允许补缴税款, 尽管对这一规定作了修改，可能被解释为不允许这种捐款. The error will be corrected in the 2024 technical legislation.