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什么是罗斯401(k)?

While many people 是 familiar with the benefits of traditional 401(k) plans, 其他人则不熟悉罗斯401(k)s.

Since January 1, 2006, employers have been allowed to offer workers access to 罗斯401 (k) plans.1 And some have rolled out offerings as part of their retirement programs.

顾名思义, Roth-401(k) plans combine features of traditional 401(k) plans with those of a 罗斯IRA.2,3

拥有罗斯401(k)账户, contributions 是 made with 税后 美元 – there is no tax deduction on the front end – but qualifying withdrawals 不 须缴纳所得税. Any capital appreciation in the 罗斯401 (k) also is not 须缴纳所得税.

什么选择?

The choice between a 罗斯401 (k) and a traditional 401(k) comes down to determining whether the upfront tax break on the traditional 401(k) is likely to outweigh the back-end benefit of tax-free withdrawals from the 罗斯401 (k). The information in this material is not intended as tax advice. It may not be used for the purpose of avoiding any federal tax penalties. Please consult a professional with tax or legal experience 了解有关您个人情况的具体信息.

通常,这不是一个“全有或全无”的决定. Many employers allow contributions to be divided between a traditional-401(k) plan and a Roth-401(k) plan – up to overall contribution limits.

注意事项

一个微妙的, 但关键, consideration is that 罗斯401 (k) plans 是n’t subject to income restrictions, 就像罗斯ira一样. This can offer advantages to high-income individuals whose 罗斯IRA has been limited by these restrictions. (参见附带的表格.)

 传统的
401(k)
罗斯401 (k)罗斯IRA
贡献贡献来自于 税前 美元贡献来自于 税后 美元贡献来自于 税后 美元
收入限制参加活动无收入限制参加活动无收入限制 2021, contribution limit is phased out between  $198,000 and $208,000 (结婚,共同申报)在12.5万美元到14万美元之间 (个人申报)
选择性最大贡献*贡献 是 limited to $19,500 in 2021, ( $26,50岁以上为5万)*Aggregate contributions 是 limited to $19,500 in 2021, ($26,50岁以上为5万)*贡献 是 limited to $6,000 for 2021, ($7,50岁以上为5万)*
税收的取款合格的提款和收益 须缴纳所得税合格的提款和收益 须缴纳所得税合格的提款和收益 须缴纳所得税
所需的分布在大多数情况下,分配必须不迟于72岁开始在大多数情况下,分配必须不迟于72岁开始There is no requirement to begin taking distributions while owner is alive

*这是个人而非计划的总限额. The total of an individual’s aggregate contributions to his or her traditional and 罗斯401 (k) plans cannot exceed the deferral limit – $19,500 in 2021 ($26,50岁以上为5万).

资料来源:美国国税局.政府,2021

Roth-401(k) plans 是 subject to the same annual contribution limits as regular 401(k) plans – $19,500 for 2021; $26,50岁以上的为5万. These 是 cumulative limits that apply to all accounts with a single employer; for example, 一个人不能存19美元,500美元加入传统的401(k)计划,再加19美元,罗斯401(k) 500美元.4

Another factor to consider is that employer matches 是 made with 税前 美元, 就像传统的401(k)计划一样. 在罗斯的401(k), 然而, 这些配套资金在一个单独的账户中积累, 提取哪些收入按普通收入计税.

Setting money aside for retirement is part of a sound personal financial strategy. Deciding whether to use a traditional 401(k) or a 罗斯401 (k) often involves reviewing a wide range of factors. If you 是 uncertain about what is the best choice for your situation, you should consider working with a qualified tax or financial professional.

1. To qualify for the tax-free and penalty-free withdrawal of earnings, 罗斯401 (k) distributions must meet a five-year holding requirement and occur after age 59½. 税-free and penalty-free withdrawal also can be taken under certain other circumstances, 例如业主死亡或残疾的结果. Employer matches 是 税前 and not distributed tax-free during retirement. 根据安全法案, 一般, 一旦你到了72岁, 你必须开始计算所需的最小分布.
2. 根据安全法案, 在大多数情况下, 你必须开始计算所需的最小分布 from your 401(k) or other defined contribution plan in the year you turn 72. Withdrawals from your 401(k) or other defined contribution plans 是 taxed as ordinary income, 如果在59岁半之前服用, 可能会被处以10%的联邦所得税罚款.
3. 罗斯IRA contributions cannot be made by taxpayers with high incomes. In 2021, 收入逐步淘汰的限制是140美元,单个文件为000, $208,000年结婚, 共同申请. To qualify for the tax-free and penalty-free withdrawal of earnings, 罗斯IRA distributions must meet a five-year holding requirement and occur after age 59½. 税-free and penalty-free withdrawal also can be taken under certain other circumstances, 例如业主死亡或残疾的结果. The original 罗斯IRA owner is not required to take minimum annual withdrawals.
4. 国税局.政府2021年

The content is developed from sources believed to be providing accurate information. The information in this material is not intended as tax or legal advice. It may not be used for the purpose of avoiding any federal tax penalties. 请咨询法律或税务专业人士 了解有关您个人情况的具体信息. This material was developed and produced by FMG Suite to provide information on a topic that may be of interest. FMG套房不隶属于命名的经纪商-交易商, 国家或sec注册的投资咨询公司. 所表达的意见及 所提供的资料仅供参考, and should not be considered a solicitation for the purchase or 出售任何证券. 版权所有2021 FMG套件.

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