多年来这个坛, 有关after tax 401k contribution,希望对某些人有点帮助

401k 2018 total contribution limit is $55000 (看下面JessAB贴子).

有一些公司除了允许放after tax contribution, 还允许 in service distribution, 而且允许每年多次这种distribution. 就是把after tax contribution + gain 那部分401k在工作期间拿出来转到你的IRA. 而且转的时候可以把pre tax的部分转到traditional IRA, 把 after tax 部分转到Roth IRA, 这样转不用付任何税. 这个结果是after tax contribution 变成了拐弯Roth contribution (similar to backdoor Roth contribution). 

我自己的做法是这样, 每三个月做一次in service distribution, 我是把 after tax contribution 和 gain一起用in service distribution 转到Roth IRA, gain 的部分要交税, 但是因为每三个月转一次, gain的部分每年很少.

在做in service distribution 和backdoor IRA contribution 时, 有一点切记就是不能有 traditional IRA account with pretax money. 如果不幸已经有了, 那就会有 tax implication, 比较麻烦. 一定要事先做好tax 功课. 切记. 这里还有一个tip: 有些公司允许把 traditional IRA roll over to 401k account, 但是有个条件是traditional account里的钱全部是pre tax money.

Moving Money from Your 401(k) to Your IRA

The IRS has stated that when transferring money from you 401(k) into your IRAs, you are able to divert the pre-tax portion of your 401(k) and all the investment growth to your Traditional IRA and the after-tax portion to your Roth IRA, without paying any tax.

This is a big deal for people who can make in-service distributions (i.e. 401(k)-to-IRA transfers while still employed) or those of us who plan to leave our full-time employer soon because this will allow us to dramatically boost our Roth IRA contributions!

After tax contribution and in-service distribution, for more information:

 

http://www.madfientist.com/after-tax-contributions/ 

 

https://www.irs.gov/retirement-plans/rollovers-of-after-tax-contributions-in-retirement-plans 

 

Backdoor Roth IRA

 

http://www.cnbc.com/2017/05/29/backdoor-iras-another-way-to-save-on-taxes-in-retirement.html 

所有跟帖： 

• 很好的补充,谢谢. 目前我们只有离开公司后才可rollover 到traditional Ira/Roth Ira -JessAB- ♀ (0 bytes) () 08/26/2018 postreply 06:49:07

• 很好的信息！如果你的公司401k允许in service distribution，一定要用！因为。。。 -hhtt- ♂ (227 bytes) () 08/26/2018 postreply 07:08:50

• 谢谢分享，rollover Roth IRA后有没有RMD的限制？不rollover的Roth 401 是有的。 -MJ56- ♀ (0 bytes) () 08/26/2018 postreply 07:31:41

• Quick answer is no -依心- ♀ (2767 bytes) () 08/26/2018 postreply 07:41:08

• How to Use a Roth IRA to Avoid Paying Estate Taxes -依心- ♀ (2415 bytes) () 08/26/2018 postreply 07:48:34

• You may have to consider your state tax code as well. -autumnjune- ♀ (123 bytes) () 08/26/2018 postreply 08:59:50

• Rollover 的是after tax 401k, 自己的contribution 部分不用交税. -依心- ♀ (161 bytes) () 08/26/2018 postreply 10:36:46

• 赞！非常有用的信息。 -kozy- ♀ (0 bytes) () 08/26/2018 postreply 14:57:12

• 把after-tax 401k的gain放到traditional ira里呢？ -hehe_wz- ♂ (668 bytes) () 08/27/2018 postreply 00:19:28

• 如果每个quarter 做in-service distribution, 把gain 部分放在traditional IRA. -依心- ♀ (284 bytes) () 08/27/2018 postreply 04:01:04