美国的"安全法案"修订了IRA的提款规则,将RMD年龄从70.5提高到72,并允许70.5岁以上的人从继承IRA中获得QCD. The SECURE Act revised IRA withdrawal rules, raising the RMD age from 70.5 to 72 and allowing QCDs from inherited IRAs for those 70.5+.
SECURE 法案修订了 IRA 提款规则和合格慈善分配 （QCD）。 The SECURE Act revised IRA withdrawal rules and Qualified Charitable Distributions (QCDs). 对于免税的IRA提款, 年龄限制仍为70.5岁. The age limit for tax-free IRA withdrawals to qualified charities remains at 70.5. 从退休账户开始按规定最低分配额的年龄从70.5岁增加到72岁,将达到73岁。 The age for starting required minimum distributions (RMDs) from retirement accounts increased from 70.5 to 72 and will reach 73. 如果一个人继承了 IRA，如果他们年满 70.5 岁，他们可以参加 QCD，但如果年龄更小，他们必须等待。 If a person inherits an IRA, they can take QCDs if they're 70.5 or older, but if younger, they must wait. 继承的IRA中的QCD会触发所得税. QCDs from inherited IRAs trigger income taxes. 替代性税收效率方法包括从非IRA账户中填写支票。 Alternative tax-efficient methods include writing a check from a non-IRA account. 最高QCD金额的增加定于2024年开始,2024年的上限为105,000美元,如果达到要求,配偶双方均可自行制定QCD。 A maximum QCD amount increase is set to begin in 2024, with the limit at $105,000 for 2024, and each spouse can make their own QCD if they meet the requirements. 在对RMD、QCD、慈善捐赠或税收采取任何行动之前,咨询税务顾问或会计师的意见。 Consulting with a tax advisor or accountant is advised before taking any action on RMDs, QCDs, charitable gifting, or taxes.