《老葡京手机app》的颁布是为了减轻COVID-19大流行的经济影响. Among other things, 它将为从ira获得所谓的“冠状病毒相关分发”(CRDs)的合格个人提供优惠的税收待遇, 401(k) plans 和 certain other retirement plans.
限制型心肌病救援
具体地说, 《老葡京手机app》免除了1月1日之间购买的cd的10%的提前分发罚款, 2020, 及十二月三十一日, 2020. Under the law, the waiver applies to CRDs made to an individual:
• Who’s diagnosed with COVID-19,
• Whose spouse or dependent is diagnosed with COVID-19, or
• Who experiences adverse financial consequences as a result of COVID-19. These include being quarantined, furloughed or laid off; having work hours reduced; being unable to work due to lack of child care; closing (or reducing the hours of) a business owned by the individual; or other factors determined by the Treasury Secretary.
IRS通知2020-50扩大了crd和计划贷款目的的合格个人的定义，以考虑其他因素, such as a reduction in pay or self-employment income, the rescission of a job offer 和 the delay of a start date for a job. 除了, 该定义现在还考虑了个人的配偶或家庭成员因COVID-19的影响而产生的不利经济后果.
Eligible individuals can withdraw up to $100,000. 他们可在退休补偿日起计的三年内偿还已提取的资金，而无须顾及每年供款的上限. 如果这些提前发放的款项在三年内没有偿还，或者有资格享受免税展期待遇, the related income tax can be prorated over three years.
《老葡京手机app》还允许计划对符合条件的个人在计划贷款金额和还款条件方面实施某些放宽的规则. 例如, plans can suspend loan repayments due from March 27, 2020, through December 31, 2020 (delaying each payment up to one year), 和 the limit on loans made on or after March 27, 2020, 和 before September 23, 2020, is increased from $50,000 to $100,000. 雇员在该段期间的贷款总额上限由累算权益的50%提高至100%.
请注意2020 - 50 表明, 太, 这是100美元,该限额适用于合资格个人所有合资格退休计划的累积累积累积额，而非以个别计划为基础. 它解释说，crd可用于与COVID-19无关的目的，并且向IRA偿还的款项不计入IRA每12个月展期一次的限制. 它还警告说，那些选择将CRD的全部金额计入2020年收入的合格个人, rather than prorating it over three years, will be held to that choice after they file their 2020 income tax returns; they can’t subsequently revoke the election.
至于贷款, 该通知为雇主提供了一个安全港，帮助他们避免在12月31日之后到期的定期付款上叠加单独重新摊销付款的复杂计算, 2020. 安全港允许在暂停付款期后开始重新摊销付款，并在原计划偿还贷款后最多持续一年. 不过，指导意见指出，还存在其他合理的管理贷款减免的方法.
2020-50年通知进一步澄清，由雇主决定他们的计划是否以及在多大程度上提供《老葡京手机app》允许的CRD和贷款减免. (即使计划条款没有改变，符合条件的个人也可以申请税收优惠.)我们可以帮助您决定提供哪些方面的救济，以及如何最好地实施它们.
rmd的展期
《老葡京手机app》 豁免2020日历年某些固定缴款计划和个人退休账户的RMD规则. The waiver applies to both 2019 RMDs required to be taken by April 1, 2020, 和 RMDs required for 2020. It applies for calendar years beginning after December 31, 2019.
但, because the law wasn’t enacted until late March 2020, some individuals had already taken RMDs for the year. 如果他们想把这些非rmd分配转到一个合格的退休账户, 他们需要满足一般要求在发放后60天内进行免税滚转的规定. 此外，个人退休帐户通常受到“每12个月一次展期”的限制.
美国国税局此前将60天的展期延长至收到后的60天或7月15日, 2020, for 2020 RMDs taken as early as February 1, 2020, but that left out individuals who 太k their 2020 RMDs in January. 2020-51号通知将该期限延长至收到后60天或8月31日, 2020, for all distributions that, but for the CARES Act, 应该是rmd(即使分配通常会被视为一系列实质上相等的定期付款的一部分).
2020-51通知还允许已经收到2020年RMD分配的IRA所有者或受益人在收到后60天或8月31日之前将其偿还给IRA, 2020年(非配偶受益人通常被禁止进行分配的滚转). The repayment is exempt from the one-rollover-per-12 month limit on IRAs.
该通知包括一份计划修订样本，雇主可采用该样本，让已获豁免RMD的计划参与者和受益人选择领取已获豁免的RMD. The sample will have no effect on other distribution provisions.
请继续关注
As the number the COVID-19 cases continues to spike across the country, it’s possible that Congress, 财政部和国税局可能会提供额外的税收和财政减免. We’ll let you know about the latest developments that could affect your finances.
Please contact Judith Barnhard using our online contact form if you have any questions.
Councilor, Buchanan & 老葡京手机app(老葡京手机app) is a professional services firm delivering tax, 会计和商业咨询专业知识遍及大西洋中部地区的办事处 马里兰州贝塞斯达 和 华盛顿特区.
© 2020
