Isingeniso kwi-403 (b) ingxelo kunye nendlela esebenza ngayo
Izinzuzo ze-403 (b) Isicwangciso
Izibonelelo ze-403 (b) icebo zifana nezo-401 (k) icebo. Ziquka:
- Ukukwazi ukutsala nokugcina abasebenzi ngokubonelela ngezibonelelo ezifanayo. Ngokomzekelo, inkampani inokunikezela ukulinganisa umrhumo wabasebenzi kwi-403 yabo (b) icebo-dollar-dollar kwiipesenti zokuqala ezi-5.
- Bobabini inkampani eyenza iminikelo ehambelanayo kunye nomqeshwa onika imali ngemali ngokuchithwa ngokuqhelekileyo yokuhlawula imali, unokubhala njalo le 403 (b) iminikelo kwiirhafu zabo.
- Imali kwi-403 (b) inokukhula ihlawulwe irhafu, ibe neyona nto inobuncwane ngakumbi kumnini we-akhawunti. Kuphela xa athe waqala ukuthatha ikhefu kwi-403 (b) i-akhawunti iya kuhlawula irhafu kwiimali.
- Abanikazi be-Akhawunti banokuthatha imali mboleko kwi-403 yabo (b) xa befuna iimfuno zemali. Ezi zi-403 (b) kufuneka zihlawulwe kwakhona, njengama- 401 (k) kunye nabo, okanye kuya kuba nemiphumo ebalulekileyo yerhafu.
Apho iMali ihamba khona
Abaqeshi abafuna ukumisa i-403 (b) izicwangciso zenza ukuba bafumane iintlobo ezimbalwa zee-asethi apho abasebenzi babo bangafaka imali ngeakhawunti zabo. Zezi:
- IiNkcazo eziThatywayo zerhafu okanye i-Annuities eziThengisiweyo. Le yintlobo yesivumelwano se-annuity esinikwe iinkampani ze-inshorensi nge-403 (b) utyalo-mali ukubonelela ngengeniso kamva ebomini.
- I-akhawunti yokuxhaswa kwiziko elifanelekileyo lezemali ezifana nenkampani yokuthengisa umrhweba obambe i-securities yeenkampani zokutyalo-mali ezibhalisiweyo ezifana neengxowa-mali . Le nguqulo mhlawumbi uhlobo oluqhelekileyo oluqhelekileyo lwe-403 (b) isicwangciso somhlala-phantsi.
- I-akhawunti ye-engenayo yokuthatha umhlala-phantsi njengeRoth IRA e dwelisa uluhlobo lwenketho lotyalo-mali njengokhetho kubanikazi be-403 (b) iakhawunti; oko kukuthi, banokutshala imali kwii-securities, ezifana neengxowa-mali zombini, okanye ama-annuities afanelekileyo.
403 (b) Imida yoNyaka
Urhulumente unikezela ngokuphakamileyo 403 (b) imida yokuxhasa abo bafuna ukuceba umhlalaphantsi. Ubuninzi obunako-403 (b) uncedo ngu-55,000 wamawaka ngonyaka kunyaka-mali ka-2018 ukuba uhlangabezana nemimiselo ethile. Oku kulandelayo ukuphazamiseka kwamandla angama-403 (b) iminikelo enokwenziwa:
- Ukumiswa komvuzo osisiseko (imali ephezulu yohlawula umqeshwa umqeshwa angenza inxaxheba kwi-403 (b) isicwangciso ngokubakho imali esetyenziswe kwisheke) i $ 18,500 ngonyaka wezimali 2018.
- Abasebenzi abaneminyaka engama-50 nangaphezulu bangongeza ii-6,000 zamawaka ngonyaka kwiimfuno ezikhethekileyo ezingama-403 (b) iminikelo ebizwa ngokuthi "ukubamba" 403 (b) iminikelo. Oku kwongezwa kwiR $ 18,500 abangayifaka bucala njengomqeshwa oqhelekileyo.
- Abanye abantu banelungelo lokufumana enye i-403 eyongezelelweyo (b) negalelo elibizwa ngokuba ngu-403 (b) Ukubanjwa kwexesha lokuPhila. Uhlobo olukhethekileyo lwama-403 (b) negalelo lufumaneka kuphela kubaqeshwa abaye basebenzela intlangano efanelekileyo kwiminyaka eyi-15 okanye ngaphezulu. Ngokuqhelekileyo, le 403 ekhethekileyo (b) negalelo ibhekiselwa kuyo ngokuthi "ulawulo lweminyaka eli-15" ukusuka kwi-IRS Publication 571.
- Ezi zi-403 (b) negalelo, ezidibaniswe nazo nayiphi na imali ehambelana nomniki womqeshi, ayikwazi ukudlula ipesenti ye-100 yembuyekezo okanye i-$ 55,000 kunyaka-mali ka-2018. Ngako-ke, abantu abodwa abaya kuba nako ukufumana inzuzo engama-403 (b) Igalelo yilabo basebenzela inkampani eneenzuzo ezicebile kakhulu.
Urhulumente uvumela ukuba le 403 (b) imingcele yeminikelo yokunyusa ukunyuka kwamaxabiso ngokukhupha iindleko zokuhlaziywa kwamanani ngonyaka.
403 (b) Ukurhoxiswa
Xa ufikelela kwiminyaka engama-59.5 ubudala, unokuqala ukuthatha i-403 rhoqo (b) ukuhoxiswa ngaphandle kwezohlwayo - uya kuhlawula irhafu yengeniso rhoqo kwimali oyifumayo kwi-akhawunti.
Ukuba uncinci kunaloo minyaka, uya kuba phantsi kwentlawulo ekhethekileyo yentlawulo ye-10 kwipesenti zerhafu ngaphandle kokuba udibane nesinye seziganeko ezizodwa (ngolwazi olungakumbi ngalokhu, funda iindlela ezili-8 zokuphepha Iipesenti ezili-10 zeNkundla yokuLawula kwangaphambili ).
403 (b) Imfuneko yoLwabiwo oluncinane
Njengenxalenye yokuthatha inxaxheba kwisicwangciso se-403 (b), i-IRS iya kufuna ukuba uqale ukuthabatha ulwabiwo oluncinci olufunekayo ngo-Aprili 1 wonyaka olandela unyaka wekhalenda apho uvula iminyaka engama-70.5 ubudala.
Okukuphela kwimeko ukuba i-403 (b) isicwangciso sivumela, umqeshwa osebenzayo unokusichaza umrhumo omncinci ofunekayo kude kube ngumnyaka emva kokuba sele bekhulile umhlalaphantsi. Olu khetho alufumaneki kulabo baqeshwa abangaphezulu kwama-5 ekhulwini kwenkampani.
Injongo ye-403 (b) i-akhawunti kukulungiselela ukugcina umhlalaphantsi. URhulumente akafuni ukuba abatyali-mali batyekise imali enkulu yemali ngaphandle kokuhlawula irhafu kwiintlawulo. Le ngenye yezizathu ukuba kudla ukucetyiswa ukuba ube neRoth IRA ngokungezelela kwi-akhawunti ye-403 (b). I-Roth IRA ayisoze ibe phantsi kwentela xa ufumana iMicrosoft elandelayo okanye iBerkshire Hathaway , yonke ipenki ihlala kwintsapho yakho.
Kufuneka uqale ukuthatha ulwabiwo oluncinane olufunekayo 403 (b) ukurhoxiswa kwimali ebalwe ukwenzela ukuba yonke ibhalansi yeefa zakho kwisicwangciso somhlala-phantsi uza kusasazwa kuwe ekupheleni kwexesha lokuphila kwakho.
Umgcini-akhawunti unokukunceda uqhekeke iithebhile ze-actuarial kwaye ubale xa usenokudlula, usebenzisa isibalo seminyaka yobomi esishiywe njengesikhokelo sokuza kunye nomntu ochanekileyo i-IRS inokuxhasa. Kwezinye iimeko, unokusebenzisa ixesha lokuphila komntu oxhamliweyo onikwe i-403 (b) isicwangciso, ngokunjalo, esingaba sikhulu kwiimeko zesibini esitshatileyo apho omnye umlingane uncinci kunomnye.
Ukuba awuyi kuthatha ubuncinane bokusabalalisa okufunekayo 403 (b) ukurhoxiswa, i-IRS iya kukuhlawulisa nge-50% yeerhafu zokuqokelela.