If you look at the numbers, this is largely already happening, but only in a very small niche of retirement savers. Vanguard’s annual “How America Saves” report shows that 14% of workplace savers hit the maximum allowed contribution in 2024, which is the first step to getting to catch-ups. Of those eligible by age, 16% made catch-up contributions and 18% used any Roth features, and most of these people were making more than $150,000.But what’s the benefit for individuals to motivate them to make super catch ...

The IRS allows workers to put aside pre-tax earnings in traditional Individual Retirement Accounts, 401(k) and similar workplace accounts, and for all the money to grow – tax-deferred – to give you cash for retirement. But the national tax collector only waits so long to collect, and once you turn 73, the law forces retirees to take required minimum distributions and start paying tax. These distributions – RMDs, for short – often aren’t a problem for anyone already taking withdrawals to cover their livi ...

罗斯转换基本概念 - 罗斯IRA是一种税后退休账户 与传统税前账户如传统IRA或401(k)形成对比[3] - 税前投资组合在工作期间进行合格供款时可获得税收减免 退休时提取资金需缴纳所得税[3] - 税后罗斯IRA供款无税收减免 使用税后收入进行供款 退休时提取资金包括投资收益均免税[4] 罗斯转换操作规则 - 罗斯转换是将资产从合格税前账户转移到税后罗斯IRA的过程 转换后资金遵循罗斯账户规则享受免税增长[5] - 转换金额无频率或数额限制 可随时进行任意金额转换[6] - 转换资金需全额计入当年应税收入 必须支付相应税款[1][7] 罗斯转换的财务影响 - 税后投资组合让退休人员对财务状况拥有显著更多控制权[2] - 短期来看税后供款成本更高 会减少当前可投资收入[4] - 罗斯IRA不需要强制最低取款(RMDs) 这对退休人员有利[5] - 潜在免税增长使罗斯IRA非常有价值 但需要承担显著的前期成本[7]

401(k)转罗斯IRA的税务优势 - 罗斯IRA合格提款免税且不受强制最低提款要求限制 为退休账户提供更高灵活性和潜在税务节省[1] 渐进式转换策略的税务效益 - 一次性转换130万美元401(k)将导致37%最高边际税率 产生超过43万美元税务负担[8] - 分十年每年转换13万美元可显著降低税务负担 具体金额可根据401(k)投资表现调整[2] 强制最低提款(RMDs)的税务影响 - RMDs从73岁开始强制执行（2032年后提高至75岁） 被视为普通应税收入可能推高税率档位[5] - 130万美元401(k)以4%年收益14年后增长至277万美元 75岁时首次RMD超过10.4万美元[6] - 仅2.5万美元社保收入的单身申报者 因RMD将使边际税率从12%升至24%[6] 罗斯转换的其他考量因素 - 转换适用于预期退休后税率上升的情况 并可作为遗产规划工具方便财富传承[7] - 建议咨询财务顾问评估罗斯转换与个人情况的匹配度[3][7]