What Are My Retirement Planning Options?
有各种各样的退休计划可以满足你的需要. Your employer funds some; you fund some. Bear in mind that, in most cases, 在59岁半之前提前提款可能会被处以10%的联邦税罚款. 开始规定最低分配的最迟日期通常是你年满73岁后一年的4月1日, for individuals who reach age 72 after December 31, 2022. 如果您在2022年或之前年满72岁，您已经需要每年参加rmd. The RMD age will rise to 75 in 2033. In most cases, withdrawals are taxed as ordinary income. This list describes 10 of the most common planning options.
A defined benefit pension 从你退休到你去世，通常每月提供一笔特定的福利. 这个月福利通常是你最终工资的百分比乘以你在公司工作的年数. Defined benefit pensions are usually funded completely by your employer.
A money purchase pension provides either a lump-sum payment or a series of monthly payments. 这项福利的数额取决于向该计划缴款的数额. Your employer normally funds money purchase pension plans, although some will allow employee contributions.
Your employer may fund a profit-sharing plan; employee contributions are usually optional. 在你退休后，你通常会一次性领取你的福利. 公司的供款——以及你的退休福利——可能取决于公司的利润. 如果利润分享计划被设定为401(k)计划，雇员的供款可能是免税的.
A savings plan provides a lump-sum payment upon your retirement. 尽管雇主可能也会提供资金，但雇员们会为自己的储蓄计划提供资金. Employees may be permitted to borrow a portion of vested benefits. 如果储蓄计划被设定为401(k)计划，雇员的供款可能是免税的.
Under an employee stock ownership plan （员工持股计划），雇主定期向雇员的退休计划提供公司股票. 退休时，员工持股计划可以提供一次股票支付. Upon reaching age 55, with 10 or more years of plan participation, 你必须有机会将你的员工持股计划账户多样化，最高可达25%的价值. This option continues until age 60, 此时，您可以一次性选择将账户的50%分散.
Tax-sheltered annuities or 403(b) plans 是由免税和教育机构为其雇员提供的福利吗. 退休后，雇员可以选择一次付清或一系列每月付款. 这些计划由雇员供款提供资金，这些供款是免税的.
Individual retirement accounts 在一定的收入限额内，几乎任何工资水平的工薪族都可以享受吗. They are funded completely by individual contributions. IRAs are usually held in an account with a bank, brokerage firm, insurance company, mutual fund company, credit union, or savings association. 他们在退休时提供一次性付款或定期提款. There are two basic types of IRAs: traditional and Roth. 对传统个人退休账户的捐款可以免税，并在提取时征税, 而罗斯个人退休账户的捐款是不免税的，但符合条件的提款是免税的.
Self-employed plans were specifically designed for self-employed people. 它们的资金完全来自工薪阶层的供款，并在退休时提供一次性付款或定期提款. Self-employed plans have the same investment opportunities as IRAs. 在某些慷慨的限制下，自雇计划的供款可以免税. No distinction is generally made between pension, profit-sharing, 其他由公司和个人业主及合伙企业设立的退休计划. In the past, the term "Keogh plan" or "H.R. “10计划”被用来区分自雇个人制定的退休计划与公司或其他实体制定的计划. However, 自雇退休计划现在通常被称为与特定类型的计划相同的名称, such as a SEP IRA, SIMPLE 401(k), or self-employed 401(k).
Simplified employee pensions, or SEPs, were designed for small businesses. 和个人退休账户一样，他们既可以提供一次性付款，也可以在退休时定期提款. Unlike an IRA, the employer primarily funds a SEP, although some simplified employee pensions do allow employee contributions. SEPs are usually held in the same types of accounts that hold IRAs. 雇员的供款——在那些允许他们的sep中——可能是免税的.
Savings Incentive Match Plans for Employees, or SIMPLE plans, were designed for small businesses. They can be set up either as IRAs or as deferred arrangements — 401(k)s. The employee funds them on a pre-tax basis, and employers are required to make matching contributions. Principal and interest accumulate tax deferred.
Strictly speaking, annuity contracts are not qualified retirement plans. But they do provide tax-deferred growth like qualified retirement plans. 它们还受到与合格退休计划非常相似的提款条件的约束, but there are no contribution limits. 它们可以非常有效地补充你的雇主提供的退休计划.
Generally, annuities have contract limitations, fees, and charges, which can include mortality and expense charges, account fees, underlying investment management fees, administrative fees, and charges for optional benefits. 大多数年金都有退保费，如果合同所有者退保年金，在合同的最初几年就会收取退保费. 年金收入的提取按普通收入征税，如果在59岁半之前提取，可能会被处以10%的联邦税罚款. Withdrawals reduce annuity contract benefits and values. 任何担保都取决于发行公司的财务实力和支付索赔的能力. Annuities are not guaranteed by the FDIC or any other government agency; they are not deposits of, nor are they guaranteed or endorsed by, any bank or savings association. With variable annuities, 投资期权的投资回报和本金价值不能得到保证. Variable annuity subaccounts fluctuate with changes in market conditions; thus, 当年金被收回时，本金的价值可能比原来投资的金额多或少.
Variable annuities are sold by prospectus. 请在投资前仔细考虑投资目标、风险、收费及费用. The prospectus, 其中包含有关可变年金合约及相关投资选择的资料, can be obtained from your financial professional. 在决定是否投资之前，一定要仔细阅读招股说明书.
The information in this newsletter is not intended as tax, legal, investment, or retirement advice or recommendations, 而且，为了避免任何联邦税收处罚，它可能不会被依赖. 我们鼓励你向独立的税务或法律专业人士寻求指导. The content is derived from sources believed to be accurate. 所提供的信息或所表达的任何意见均不构成对购买或出售任何证券的征求. This material was written and prepared by Broadridge Advisor Solutions. © 2024 Broadridge Financial Solutions, Inc.