2024年退休计划和个人退休账户的生活费调整

The Internal Revenue Service published 2024 Cost-of-Living Adjustments (COLA) in Notice 2023-75 on November 1, 2023.

生活费用上调将于明年1月1日生效, 2024, and impact many aspects and types of retirement plans as well as Individual Retirement Accounts (IRAs).

2024 COLA退休计划亮点

401(k)计划的选择性延期限制, 403(b)和大多数457计划增加到23美元,而2024年的价格是22美元,2023年500.

401(k)计划的补缴限额, 403(b) and most 457 plan participants who are age 50 or older remains $7,2024年500. 因此, plan participants who are 50 and older can contribute up to $30,500 starting in 2024.

401(k)计划和403(b)计划的年供款限额, 其中包括雇员延期付款和雇主供款(e.g., 配对及/或利润分享捐款), 涨至69美元,2024年是66美元,2023年是1000万.

Note that catch-up contributions are not included in the annual contribution limit of $69,000, so a participant who is age 50 or older could have their 401(k) or 403(b) plan funded with up to $76,500 in 2024, assuming the plan is designed to accomplish as much and otherwise passed IRS required annual nondiscrimination tests.

2024可乐IRA亮点

个人退休账户的年供款限额增加到7美元,2024年为6000美元，而不是6美元,500 in 2023, but the additional catch-up contribution limit for individual aged 50 and older remains unchanged at $1,000.

Taxpayers can deduct contributions to a traditional IRA if they meet certain conditions. If during the year either the 税payer or his or her spouse was covered by a retirement plan at work, 扣除额可以减少, 或者逐步淘汰, 直到它被消除, 取决于申报状态和收入. (If neither the 税payer nor his or her spouse is covered by a retirement plan at work, 扣除额的逐步淘汰不适用.)

以下是2024年的逐步淘汰范围:

• 适用于参加工作场所退休计划的单个纳税人, 逐步淘汰的范围是77美元,000 to $87,000, 73美元起价,000 to $83,000 in 2023.
• 适用于已婚夫妇共同申请, where the spouse making the IRA contribution is covered by a workplace retirement plan, 逐步淘汰的范围是123美元,000 to $143,000, 从116美元上涨,000 to $133,000 in 2023.
• For an IRA contributor who is not covered by a workplace retirement plan and is married to someone who is covered, 如果这对夫妇的收入在230美元之间，减税将逐步取消,000元及240元,000, 从218美元上涨,000元及228元,000 in 2023.
• For a married individual filing a separate return who is covered by a workplace retirement plan, the phase-out range is not subject to an annual cost-of-living adjustment and remains $0 to $10,000.

The income phase-out range for 税payers making contributions to a Roth IRA is increased to between $146,000元及161元,单身人士及户主, 价格在138美元之间,000元及153元,000. 适用于已婚夫妇共同申请, 逐步取消收入的范围增加到$230之间,000元及240元,000, 高于218美元,000元及228元,000. The phase-out range for a married individual filing a separate return who makes contributions to a Roth IRA is not subject to an annual cost-of-living adjustment and remains between $0 and $10,000.

The income limit for the Saver's Credit (also known as the Retirement Savings Contributions Credit) for low- and moderate-income workers is $76,已婚夫妇共同申请500英镑, 73美元起价,000; $57,户主375, 从54美元起,750; and $38,单身人士和已婚人士分别申请250元, 从36美元上涨,500.

The amount individuals can contribute to their SIMPLE retirement accounts is increased to $16,000, 15美元起,500.

在SECURE 2下做的其他更改.0如下:

• The limitation on premiums paid with respect to a qualifying longevity annuity contract to $200,000. 到2024年，这一限制仍然是20万美元.
• Added an adjustment to the deductible limit on charitable distributions. 到2024年，这一限制从10万美元增加到10.5万美元.
• Added a deductible limit for a one-time election to treat a distribution from an individual retirement account made directly by the trustee to a split-interest entity. 到2024年，这一限制从5万美元增加到5.3万美元.

For a list of these and other retirement-related cost-of-living adjustments for 2024, please click 在这里，或浏览 www.sdretirementsolutions.com.

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