Ngaba I-Keogh Plan Ikulungele?
I-Keogh - ebizwa ngokuba yi- kee-yo -luhlobo lwesicwangciso somhlala-phantsi esenzelwe abantu abaqeshwe ngabasebenzi kunye nabasebenzi babo. Inokumiselwa ngamashishini amancinci ahlelwe njenge-LLC, i-proprietorship okanye i-intsebenziswano.
I-Keogh ifana ne- 401 (k) yamashishini amancinci kakhulu, kodwa imingcele yonyaka yenkxaso iphezulu kune-401 (k) imida.
Ngoko Yintoni eyiyo iCheogh Plan?
Izicwangciso ze-Keogh zifumana igama labo kumntu owabadala, u-Eugene Keogh, owamisela uMthetho woMhlala-phantsi woMhlala-phantsi we-Self-Employed Individuals Act ka-1962, u-Keogh Act. Izicwangciso zatshintshwe nguMthetho woPhuhliso loQoqosho kunye noMthetho wokuXhaswa koNcedo lokuThuthukiswa kweRhafu (EGTRRA) ka-2001. Enyanisweni, batshintshile kakhulu kangangokuba i-Internal Revenue Code ayibhekisele kubo njengoKeoghs. Baziwa ngoku njenge-HR 10 okanye izicwangciso ezifanelekileyo.
Izakhiwo ze-Keogh zikhoyo, kodwa ziye zalahleka ukuthandwa ngokuthelekiswa nezicwangciso ezifana ne-SEP-IRAs okanye umntu okanye i-solo 401 (k). I-Keogh inokulungela uchwepheshe ohlawulelwayo kakhulu, njengomntu wamazinyo oziqeshwe ngumntu okanye igqwetha, kodwa iimeko apho ezi zicwangciso zinengqiqo kwaye zingenakunqabile.
Iintlobo ezimbini ze-Keogh Plans
Kukho iintlobo ezimbini ze-Keoghs: igalelo elichaziweyo kunye nenzuzo echaziweyo.
- Igalelo echaziweyo : Uchaza igalelo eliza kwenziwa ngonyaka. Unokwenza iminikelo ngokusebenzisa ukwabelana ngenzuzo okanye ukuthenga imali. Ngokwabelana ngenzuzo, unako ukufaka isandla kumda wama-54,000 wango-2017, kwaye unako ukususela kuma-25 ekhulwini kwengeniso yakho. Isixa okhethayo ukufaka isandla kwisicwangciso-sabelo-mali sinokutshintsha unyaka ngamnye. Ngecebo lokuthengwa kwemali, uqikelele ekuqaleni kwepesenti yeenzuzo eziza kufakwa kwi-Keogh, kodwa loo mnikelo uyadingeka ukuba kukho inzuzo kwaye ayikwazi ukutshintshwa. Ukuba igalelo ayenziwanga, uya kuhlangabezana nesigwebo.
- Inzuzo ecacileyo : Oku kusebenza njengecebo lomhlala-phantsi. Ubeka iinjongo zomhlalaphantsi uze uhlawule. Unokufaka isandla kwi $ 215,000 ngo-2017. Oku kwenza ukuba kube yinto ekhethekileyo yokukhetha abantu abaqeshwe ngokukhululekileyo abafuna ukunikela ngeerandi ezingaphezulu ngaphambi kokuthatha umhlalaphantsi.
Iminikelo nganye kwiplani nganye isicwangciso senziwe kwisibonelelo sangaphambili sentlawulo ukwenzela ukuba bathathe umvuzo wakho wokuhlawulwa. Uya kuhlawula irhafu nganye ngexesha lokuhlawula ngaphantsi. Unokhetho lokuthabatha intsalela yangaphambili kwimbuyekezo yakho yerhafu yengeniso yonyaka.
Ukutshala imali kwi-Keogh
Njengemveli yendabuko 401 (k), imali eyanikezelwa kwi-Keogh inokutshalwa kwerhafu-mali iphinde ifakwe kumhlala-phantsi, ukuqala kwiminyaka yobudala engama-59 / 1/2 kodwa akukho ngaphaya kwe-70 yobudala. Ukuhoxiswa kwangaphambili ngaphambi kokuba kuhlawule ihlawuliswe kwi-federal kwaye mhlawumbi kumgangatho welizwe, kunye kunye uya kuhlawula isigwebo se-10 sepesenti. Kodwa ezinye izinto zikhoyo kule mimiselo, kuxhomekeke kwimpilo yakho yempilo kunye nemali.
Imali kwisicwangciso se-Keogh sinokutsalwa imali kwiimpahla, iibhondi, imali kunye kunye nezinye iintlobo zotyalo-mali.
Isicwangciso seKeogh kufuneka senziwe ngaphambi kokuphela konyaka apho unqwenela ukufumana inqununu, kodwa unokwenza umnikelo weKegh kunyaka ongaphambili xa ufaka irhafu yakho yerhafu phakathi ko-Aprili okanye, xa ufaka isandiso, phakathi koOktobha.
Izicwangciso ze-Keogh zifuna ukuthengwa kakuhle kwemaphepha yonyaka. Ifom ye-IRS 5500 kufuneka ifakwe unyaka ngamnye, kwaye idinga uncedo lomgcini-mali okanye umqeqeshi wezezimali. Le ngenye yezizathu eziphambili zokuthi i-Keoghs inokuyinkimbinkimbi kumntu oqeshwe ngokuzimeleyo. Thetha kumcebisi wezezimali okanye weerhafu ngaphambi kokuseka isicwangciso seKeogh.
Ukuziphendulela: Umxholo okweli siza unikezelwa ngolwazi kunye neenjongo zengxoxo kuphela, kwaye akufanelekanga ukuchazwa nje ngeengcebiso zotyalo-mali. Ngaphandle kweemeko ngaba le nkcazelo ibonisa isincomo sokuthenga okanye ukuthengisa iziqinisekiso.