Isicwangciso seKoeough singakugcina njani irhafu ngelixa ugcina umhlalaphantsi
Izicwangciso zomhlala-phantsi kubantu abaqeshwe ngabanye baye bathunyelwa ngaphambili ngokuthi "i- Keogh izicwangciso " emva komthetho owamkela okokuqala amashishini angabandakanyiweyo ukuba axhase izicwangciso zomhlalaphantsi. Eli gama lisetyenziswe kangangoko kuba umthetho awusayi kwahlula phakathi kwabaxhasi bequmrhu kunye nabanye abacwangcisi. Ngaphambi kokutshintshwa komthetho werhafu ngo-2001, izicwangciso zeCeogh zazikhethwa ngabantu abaqeshwe ngabanye abanemali ephezulu.
Izicwangciso zokuthatha umhlala-phantsi ezifanelekileyo ezidalwe ngabantu abaqeshwe ngabanye ziyaziwa ngokuba yiCheogh Plans. Xa kuthelekiswa nesicwangciso esaziwayo kangcono 401 (k) , isicwangciso esibaluleke kakhulu seCoogh sinokubaluleka kwemigangatho ephezulu. Nangona kunjalo, ubunzima obukhulu kunye neendleko ezinxulumene neCheogh Plan maziqwalaselwe kwakhona.
Ngubani onokumisela isicwangciso seKeogh?
Nabani na oqeshwe ngabanye, kuquka i-proprietorships kuphela, ubudlelwane kunye namaziko angabandakanyiweyo angasungula isicwangciso seKeogh. Umntu onemivuzo evela kwi-self-employment angenza kwaye ahlawule isicwangciso seKeogh, nangona ukuba naye ungumqeshwa kwenye indawo ekhutshwe yiplani yomhlalaphantsi yomsebenzi.
I-Keogh Isicwangciso semida
Iintlobo ezimbini ezahlukeneyo zeCheogh ziza kwenziwa:
- I-Defined-Contribution Keogh
- I-Defined-Benefit Keogh
Imida yokunika inkxaso inxaxheba echaziweyo i-Keogh izicwangciso zinjengezo ze- SEP-IRAs ; ngamnye unomda wonyaka wogalelo we-25% we-net income-earnings, ukuya kuma-54,000 kwi-2017 (i-53,000 zamawaka ngo-2016).
Isicwangciso esicacisiweyo seCoogh sinokulungiselelwa ukubonelela ngenzuzo yokuhlala umhlala-phantsi ngonyaka ukuya kuma-215,000 kwi-2017 okanye i-100% yembuyekezo, nayiphi na into ephantsi (i-$ 210,000 ngo-2016). Inani elichanekileyo onokufaka isandla kwisihlomelo esichaziweyo saseKoegh sincike kwii-actuarial calculation.
Iziphumo zezi zibalo zithonywe ngumvuzo wakho, inzuzo efunwa ngumhlalaphantsi, ixesha elide elilindelekileyo kude kube ngumhlala-phantsi, kunye nezinga elilindelekileyo lokubuya kwiityalo-mali.
Iimviwo zeeKeyork ezibalulekileyo
Kumele usungule isicwangciso seKeegh ngasekupheleni konyaka werhafu ongathanda ukuba isicwangciso sithintele ngayo. I-Keogh isicwangciso seminikelo, nangona kunjalo, inokulibaziseka kude kube yimihla yokubuyela kwerhafu yonyaka. Ukuba ufakela isandiso sokubuyisela irhafu, igalelo lakho leCeogh liyakwandiswa kuze kube yinto entsha, eyongezelelwe umhla wokuhlawula irhafu yakho.
Kwabaninzi abakhokhi berhafu, umhlathi ongentla uchaza ukuba kufuneka basebenzise isicwangciso seKeegh ngo-Disemba 31 kwaye benze iminikelo ngo-Apreli 15 wonyaka olandelayo. Ngaphezu koko, abaninzi abahlawuli berhafu banokwandisa iirejista zabo zerhafu ngokukhawuleza ngo-Oktobha 15 kwaye banokufumana ukongezwa kwexesha ukuze baxhomekeke kwizicwangciso zabo ze-Keogh.
Iimfuno zeNkxaso zeeKeogh
Kukho iintlobo ezimbini zegalelo ezichaziweyo zeCaogh:
- ukuthenga imali
- ukwabelana ngenzuzo
Isicwangciso sokuthengwa kwemali sifuna inxaxheba yonyaka xa kukho iingeniso. Isicwangciso sokwabelana ngenzuzo asifuni ukuba uncedo lonyaka. Ngenjongo yokwabelana ngenzuzo, ukhetho lokufaka inxaxheba kuphela ngumnikazi webhishini.
Isicwangciso esicacisiwe seCoogh sidinga ukuba igalelo elizimisele ngokuqhubekayo lenziwe ngonyaka.
Iinzuzo zeCheogh Plan
Ikhono lokwenza umrhumo omkhulu wempesheni yomhlalaphantsi kunye kunye nokufumana ukuhluthwa kweerhafu ezinkulu kubalulekile inzuzo yeCeogh. Igalelo kwi-Keogh inikezela ukuncitshiswa kwentela kunyaka werhafu apho igalelo lonyulwe khona.
Abantu abadala, abaxhamlileyo kunye nabasebenzi abaqeshwe ngokuzimeleyo banokuba banomdla kwi-Keogh. Ekubeni kuneembalwa ezimbalwa kude kube ngumhlala-phantsi, umrhumo omkhulu wonyaka uza kufuneka ukuba uhlawulele umxhesho wokuhlala umhlalaphantsi. Ingqiqo, ukuya kwi-100% yemali engenayo inokufuneka ihlawulwe kwisicwangciso, ithuba elihle lokucwangcisa umhlala-phantsi lomhlala-phantsi kubantu abanakho ukufumana kwaye banqwenela ukusebenzisa.
Iingxaki zeCheogh Plans
I-Keogh Plans kufuneka ifake ifom 5500 okanye ifom 5500-EZ njalo ngonyaka. Ngomntu oyedwa-nxaxheba ochaziweyo isicwangciso seKoegh, oku akuyona umthwalo omkhulu. Nangona kunjalo, yonke inzuzo echaziweyo i-Keoghs ifuna iindleko ze-actuary. Abantu abaqeshwe ngabanye abangenawo nabasebenzi abafuna isicwangciso esiluncedo senkxaso esicacileyo mhlawumbi banokusetyenziswa ngokusetyenziswa kwe- SEP-IRA , ekubeni isicwangciso sinikeza iinzuzo ze-Keogh ngaphandle kweenzuzo kunye neendleko ezihambelanayo.
Ukuhlaziywa nguScott Spann
Ukuziphendulela: Umxholo okweli siza unikezelwa ngolwazi kunye neenjongo zengxoxo kuphela, kwaye akufanele ichaneke njengengcebiso yerhafu okanye utyalo-mali. Ngaphandle kweemeko ngaba le nkcazelo ibonisa isincomo sokuthenga okanye ukuthengisa iziqinisekiso.