What Is a Roth 401(k)?
虽然很多人都熟悉传统的401(k)计划的好处, others are not as acquainted with Roth 401(k)s.
自2006年1月1日起，雇主被允许为员工提供Roth 401(k)计划. 顾名思义，罗斯401(k)计划结合了401(k)计划和罗斯个人退休账户(Roth IRA)的特点.1,2,3
With a Roth 401(k), 捐款是用税后资金支付的——前端没有税收减免——但符合条件的提款不需要缴纳所得税. 罗斯401(k)计划中的任何资本增值也不需要缴纳所得税.
What to Choose?
For some, 在罗斯401(k)和传统401(k)之间做出选择，归根结底是要确定传统401(k)的前期税收减免是否可能超过从罗斯401(k)中免税提取的后端收益。.
Please remember, 本文仅供参考，不能替代现实生活中的建议, 所以在调整你的退休计划，加入罗斯401(k)计划之前，一定要咨询你的税务专家。.
Often, this isn’t an “all-or-nothing” decision. 许多雇主允许将供款分为传统的401(k)计划和罗斯401(k)计划——以总供款限额为限.
Considerations
一个微妙但关键的考虑是，罗斯401(k)计划不像罗斯个人退休账户那样受到收入限制. 这可以为那些罗斯个人退休账户受到这些限制的高收入个人提供好处. (See accompanying table.)
| Traditional 401(k) | Roth 401(k) | Roth IRA | |
|---|---|---|---|
| Contributions | Contributions are made with pretax dollars | Contributions are made with after-tax dollars | Contributions are made with after-tax dollars |
| Income Limits | No income limits to participate | No income limits to participate | For 2024, contribution limit is phased out between $230,000 and $240,000 (married, filing jointly), and between $146,000 and $161,000 (single filers) |
| Maximum Elective Contribution* | 2024年的捐款上限为23,000美元(50岁以上为30,500美元)* | 2024年的捐款上限为23,000美元(50岁以上为30,500美元)* | 2024年的捐款上限为7000美元(50岁以上为8000美元)。 |
| Taxation of Withdrawals | 符合条件的提款和收入需缴纳所得税 | 符合条件的提款和收入不需要缴纳所得税 | 符合条件的提款和收入不需要缴纳所得税 |
| Required Distributions | In most cases, distributions must begin no later than age 73 | In most cases, distributions must begin no later than age 73 | 没有必要在所有者还活着的时候就开始获取发行版 |
* This is an aggregate limit by individual rather than by plan. 一个人向他或她的传统和罗斯401(k)计划的总缴款总额不能超过延期限额——23美元,000 in 2024 ($35,000 for those over age 50). | |||
Source: IRS.gov, 2024
罗斯401(k)计划与常规401(k)计划有相同的年供款限额——23美元,000 for 2024; $30,500 for those over age 50. These are cumulative limits that apply to all accounts with a single employer; for example, an individual couldn’t save $23,000 in a traditional 401(k) and another $23,000 in a Roth 401(k).4
另一个需要考虑的因素是，雇主匹配是用税前收入进行的, just as they are with a traditional 401(k) plan. In a Roth 401(k), however, these matching funds accumulate in a separate account, which will be taxed as ordinary income at withdrawal.
为退休存钱是健全的个人理财策略的一部分. 决定是使用传统的401(k)计划还是罗斯401(k)计划，通常需要考虑一系列因素. If you are uncertain about what is the best choice for your situation, 你应该考虑与合格的税务或金融专业人士合作.
1. To qualify for the tax-free and penalty-free withdrawal of earnings, 罗斯401(k)计划的分配必须满足持有五年的要求，并且必须在59岁半以后进行. 在某些其他情况下，也可以免税和免税提款, such as a result of the owner’s death or disability. 雇主匹配是税前的，而不是在退休期间免税分配. 一旦你年满73岁，你就必须开始领取规定的最低分配额.
2. In most circumstances, 在你年满73岁的那一年，你必须开始从你的401(k)或其他固定缴款计划中提取所需的最低分配. 从401(k)计划或其他固定缴款计划中提取的资金将作为普通收入征税, and, if taken before age 59½, may be subject to a 10% federal income tax penalty.
3. Roth IRA contributions cannot be made by taxpayers with high incomes. In 2024, the income phaseout limit is $161,000 for single filers, $240,000 for married filing jointly. To qualify for the tax-free and penalty-free withdrawal of earnings, 罗斯个人退休账户的分配必须满足持有五年的要求，并且必须在59岁半以后进行. 在某些其他情况下，也可以免税和免税提款, such as a result of the owner’s death or disability. 原来的罗斯个人退休账户持有人不需要每年最低提款.
4. IRS.gov, 2024
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