Optimax Enterprise Inc.

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Written by Optimax

Created: 14 October 2019

• 退休理财

根據統計， 沒有幾個投資人可以從短線投資中，擊敗其他投資機構而脫穎而出。你可以保證你一直可以於股市下跌前就脫手手中的股票，而於飆漲前買進， 而賺到高於市場平均的收益？

如果你沒有時間整日盯着電腦看盤進出股市，你也沒有把握可以預測神準， 那麼你就應做好資產配置，以長期投資的策略來積累財產。

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Written by Optimax

Created: 27 October 2018

大家可能都知道退休賬戶有RMD（Required Minimum Distribution) 即強制最低提款的規定，最近遇到了不少人問有關RMD的問題，現就相關問題一一作答，僅供參考。

首先，什麼退休計劃有RMD的要求？按IRS的規定，凡是qualified 退休計劃都有RMD的規定。所謂qualified 退休計劃，簡單的說就是可以抵稅的計劃，包括IRA、401K、SEP、Pension 如Defined Benefit, Keogh, Solo 401k、Profit Sharing 等等。投入這些計劃的錢當年可以抵稅，到70歲半時必須開始往外拿錢，隻有Roth IRA是個例外，盡管ROTH IRA 一般也被視為qualified 計劃，但沒有70歲半必須開始拿錢的規定。需要強調的是non-qualified 退休計劃沒有RMD的規定，到70歲半可以不往外拿錢。所謂non-qualified計劃是指稅后放進去的錢，當年沒有抵稅，而non-qualified 退休計劃主要是指年金（Annuity). 當然 annuity 有qualified 計劃，也有non-qualified計劃。隻要是non-qualified計劃都沒有RMD的規定，你可以一直不拿錢。

70歲半怎麼算？IRS不喜歡整數，喜歡零頭，什麼59歲半、70歲半都是IRS發明的。用來計算RMD的70歲半是指你上一年的歲數，如果你2010年滿了70歲半，那麼你在2011年4月1日前必須取RMD，其它年齡的RMD則必須在當年的12月31日前完成提款要求。

RMD怎麼算？ RMD的金額是上一年12月31日的各項qualified退休計劃account balance，除以今年RMD的數值（distribution period). 假設張先生2009年12月31日的IRA的金額為40萬，而張先生到2010年12月31日滿71歲，根據IRS使用的計算RMD的Uniform Lifetime Table, 71歲時的RMD因數為26.5，那麼張先生在2011年4月1日前必須拿RMD $15,094.34. 這個RMD的因數隨著歲數增大而變小，75歲為22.9， 80歲為18.7，85歲為14.8，90歲為11.4，95歲為8.6， 等等。也就是說，歲數越大，你拿的RMD也越多。還以張先生為例，假設賬戶余額一直是40萬，那麼張先生75歲時必須拿$17,467, 80歲時須拿$21,390, 85歲RMD為$27,027, 90歲時為 $35,087.

我有好幾個賬戶，怎麼拿RMD? IRS並不要求每個賬戶都取RMD，但每個賬戶都要算RMD。比如王先生有6個401K、IRA賬戶，2010年12月31日6個賬戶總計有100萬，他今年72歲，那麼在2011年12月31日前他必須總共拿RMD$39,062.5. 他可以從每個賬戶拿RMD，也可以從他選定的幾個賬戶拿，但總數必須是$39,062.5. 一般情況下，財務公司或保險公司在你滿70歲半時會主動給你該拿的RMD金額，他們會給你一個表格讓你簽字。如果你不想從某一個公司拿RMD，你就必須給他們書面的通知，告訴他們你從別的賬戶多拿了。

不拿RMD的處罰？不拿RMD，或拿的不夠，IRS會有高達50%的罰款。比如你該拿2萬，結果隻拿了1萬，IRS會罰你5000. 夠狠的，因為你不從IRA裡拿錢，IRS就收不到稅。

如何避免RMD？對於高資產人士來說，RMD使得你的延稅賬戶無法長期延下去，如果你退休時不差錢，或是想把IRA中的財產轉給子女，唯一的辦法就是把傳統IRA、過去的401K、SEP、pension等qualified 退休計劃轉成Roth IRA。 2010 年開始這種轉換 (conversion) 沒有收入限制，如果在2010年轉了，所得稅可以分攤在2011和2012年繳納。2011年和以后轉換，則必須在當年一次付清所得稅。但轉成Roth IRA好處是你有生之年從Roth IRA中拿錢再也不用付一分錢稅，而且沒有RMD的規定，你可以一直不拿錢，或想拿就拿，想不拿就不拿，非常隨意。假設你有10萬IRA，今年轉換成Roth IRA，你今年要交$28,000的稅（假設28%的稅率），假設6%的年投資增長率，40年后這10萬會變成100萬，這100萬沒有任何所得稅，而你的代價隻是今年付的2萬8千所得稅。

（圖文源自網路，版權歸原作者所有）

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Written by Optimax

Created: 31 October 2018

• mutual funds

https://www.investopedia.com/ask/answers/060415/what-average-annual-return-typical-long-term-investment-real-estate-sector.asp

https://www.trulia.com/real_estate/Los_Angeles-California/market-trends/

Rental income -(mortgage interest + insurance + repair + property tax) = gain (return) from  payment = G(x)

G(X) / purchase cost = Annual Gn %

Gn% + 5% = annual rate of return of property in Los Angeles 

 The only controllable expense is mortgage expenses, if  you have put down more cash, less mortgage interest, then you have higher Gn%

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Written by Optimax

Created: 26 September 2018

Roll 401K to IRAs

There are quite a few ways an IRA can work for you, so consider all of your options.

An individual retirement account (IRA) can be a tax-advantaged way to invest for retirement. It can serve as your primary means of investing for retirement, or you may be able to open one in addition to your employer's plan. When you have a retirement account with a former employer, sometimes it can make sense to roll your assets into an IRA to give you a bit more freedom.

Think you’re ready to roll?

People change jobs for a variety of reasons, and navigating these transitions can be challenging. When you leave work – for whatever reason – you have a decision to make about the money in your retirement plan. Generally, you have four main options to choose from.

Take a few moments to consider the advantages and disadvantages. Consider these four options:

Roll your money into an IRA

 Advantages

• A retirement counselor can help you pick an appropriate investment strategy and answer retirement planning questions.
• Investment gains in your account remain tax-deferred.
• Avoid early withdrawal penalties and taxes associated with cashing out your account.
• Consolidation of your retirement assets may make asset allocation and rebalancing easier.
• Gain independence from your former employer.

Disadvantages

• You cannot borrow money against an IRA.
• Assets may not be fully protected from the claims of some creditors.

Review the fees and expenses you pay, including any charges associated with transferring your account, to see if rolling over into an IRA or consolidating your accounts could help reduce your costs. Employer-sponsored retirement plans may have features that you may find beneficial such as access to institutional funds, fiduciary-selected investments, and other ERISA protections not afforded other investors. In deciding whether to do a transfer from a retirement plan, be sure to consider whether the asset transfer changes any features or benefits that may be important to you. 

Leave your money in your former employer’s plan

 Advantages

•     Investment gains in your account remain tax-deferred.
•     Avoid early withdrawal penalties and taxes associated with cashing out your account.
•     Fiduciary oversight is managed by the plan trustee.
•     Penalty-free withdrawals may be made from the plan if you are 55 or older the year you separate from service.
•     Assets are protected from the claims of creditors.

Disadvantages

• You typically cannot contribute additional outside assets to the plan.
• Your investment options may be limited to what's offered by the plan.
• Some retirement plans do not offer flexible distribution options, such as systematic withdrawals.
• Many 401(k) plans do not offer participants access to advice. If your 401(k) is with Transamerica, you'll still have access to a retirement counselor for general retirement questions.

Roll over your money to your new employer’s plan

Advantages

• Investment gains in your account remain tax-deferred.
• Avoid early withdrawal penalties and taxes associated with cashing out your account.
• Fiduciary oversight is managed by the plan trustee.
• Assets are protected from the claims of creditors.

Disadvantages

• The new employer's plan may not allow rollovers from previous employer-sponsored plans.
• The new employer's plan may have less flexibility than an IRA and may have fewer investment options. 

Review the fees and expenses you pay, including any charges associated with transferring your account, to see if consolidating your accounts could help reduce your costs. Be sure to consider whether such a transfer changes any features or benefits that may be important to you. 

Cash out your retirement plan

Advantages

• You will have cash readily available.

Disadvantages

• You will lose the opportunity for tax-advantaged growth and compounding.
• You could be subject to a 10% federal tax penalty (if you cash out before age 59½).
• The IRS requires withholding of 20% as prepayment of your federal income tax.
• You may also be subject to state withholding for prepayment of state income taxes.
• You could pay more in income taxes.