由于“遗属惩罚”税收转移，退休人员在配偶去世后面临更高的税收。 Retirees face higher taxes after a spouse's death due to the "survivor's penalty" tax shift.

“遗属处罚”是指退休人员在配偶去世后从联合报税转为单一报税时面临的税款增加。 The "survivor's penalty" refers to increased taxes faced by retirees after a spouse's death when they switch from joint to single tax filing. 这种转变通常会导致更高的税率和更少的扣除额。 This shift often results in higher rates and reduced deductions. 为了减轻这种处罚，金融专家建议尽早进行税务规划，包括进行预测和在提前退休时使用较低的税级。 To mitigate this penalty, financial experts recommend early tax planning, including running projections and utilizing lower tax brackets in early retirement. 策略包括从税前账户提款和进行罗斯 IRA 转换以最大限度地减少税负。 Strategies include withdrawing from pretax accounts and conducting Roth IRA conversions to minimize tax burdens.