Your plan for drawing down retirement assets could be just as important as your approach to accumulating retirement savings. 专家推荐各种方法, such as the so-called 4% rule — withdrawing 4% of your nest egg each year (with adjustments for inflation) — or a three-phase system dividing your assets into groups for short-term, 中期, 以及长期的退休需求.
在你做最后决定之前, it would be wise to consider the tax consequences of your withdrawal strategy. This could be especially tricky if you have multiple accounts subject to different tax treatments. Among the questions you might ask are: (1) Do you want to pay taxes now or later? (2) Should you keep certain funds pursuing growth as long as possible? (3) Could taxable distributions push you into a higher tax bracket or affect the taxability of your Social Security benefits?
Here are some guidelines on the tax implications of various types of accounts.
应税帐户 比如储蓄账户, 定期存单, and 投资 accounts offer no special tax benefit for keeping funds in the account. 虽然利息和股息每年都要征税, 取款通常不需要缴纳普通的所得税. 然而, 如果你出售增值资产，比如股票, 他们可能要缴纳资本利得税, which are generally lower than ordinary income tax rates but could still have a significant impact on your tax liability. There may be 费用 for certain withdrawals, such as early withdrawals from a CD.
Nonqualified年金 — annuities that are not held in an IRA or a qualified plan such as a 401(k) — are generally purchased with after-tax money. As such, only the earnings portion of annuity withdrawals is taxed as ordinary income. There are two ways to take money out of a nonqualified annuity — regular withdrawals and annuitized payouts. 定期提款首先要按收入纳税, (除非合同是在8月14日之前签署的, 1982). With an annuitized contract, the earnings portion of each payout is taxed as ordinary income.
递延税项退休账户 such as traditional IRAs and 401(k) plans continue to accumulate tax deferred, 即使你不再为他们做贡献. 因为提款和普通收入一样都要纳税, you might want to extend their potential for growth and defer taxes until later in retirement. Keep in mind that you must begin taking required minimum distributions (RMDs) from tax-deferred accounts when you reach age 72 (70½ if born before July 1, 1949). 一旦你到了RMD年龄, you might think of your RMDs as a “baseline” for income from your 投资 accounts and then look at the potential tax consequences of taking additional withdrawals from that account or other accounts.
罗斯帐户 包括罗斯个人退休帐户和罗斯401(k)s. 合格的罗斯分红不需要缴纳联邦所得税, 而罗斯个人退休帐户的原持有人则不受按揭贷款证明书规管. [罗斯401(k)退休金计划需要缴纳存款保证金, and inherited retirement accounts have different distribution rules.被认为是“合格的”,” a distribution must meet a five-year holding requirement and take place after age 59½, 但有一些例外. Because distributions are tax-free and don’t affect your income tax liability, you might decide to take Roth distributions early or later in retirement, 这取决于你的税务情况. 在这两种情况下, a Roth account provides flexibility to take withdrawals when you want or need them, or to keep funds pursuing growth for later withdrawals and/or to leave a legacy for your heirs.
Almost seven out of 10 owners of traditional IRAs say they have a strategy for managing income and assets in retirement. 他们中的大多数人都从金融专业人士那里得到帮助.
Percentage of traditional IRA–owning households who have a strategy
Although there is no assurance that working with a financial professional will improve 投资 results, a professional can evaluate your objectives and available resources and help you consider appropriate long-term financial strategies.
Source: Investment Company Institute, 2021 (2020 data; multiple responses allowed)
Early distributions from all tax-advantaged plans prior to age 59½ may be subject to a 10% federal income tax penalty, 尽管也有一些例外. 年金通常有合同限制, 费用, 和销售费用, 包括死亡率和费用, 投资管理费用, 行政费用, 持有时间, 终止条款, 可选福利的收费, 及退保费用(合约初期). Any annuity guarantees are contingent on the financial strength and claims-paying ability of the issuing insurance company. FDIC为存单和银行储蓄账户提供保险, 哪一种通常提供固定的回报率, 高达250美元,000储户, 每个保险机构. All 投资s are subject to market fluctuation, risk, and loss of principal. When sold, 投资s may be worth more or less than their original cost.
A sound distribution strategy could help stretch the longevity of a portfolio over time. Be sure to consult a tax professional before taking any action that might have tax consequences.