最近太忙，这期没有来得及添加字幕，有些术语这里给大家标出来：

ERISA 法案：Employee Retirement Income Security Act

Qualified Retirement Plan 主要分为两大类：

1）Defined Contribution Plans: 现在每年存入的钱是可以确定的，未来退休后可以拿多少退休收入，要看投资的回报情况了，雇主不做任何承诺，风险有员工承担。拿W2 打工一族的这类退休计划主要靠员工自己每年往账户里面存钱，雇主的MATCH 是很少的部分；而自顾主或者企业主给自己设立这类的退休账户时，作为公司存入的 employer contribution 或者叫 profit sharing 部分就比员工自己存入的 EE contribution 可能还要多。

2）Defined Benefit Plans：未来退休后每年可以领取的退休收入是可知的，现在每年存入多少却是个变数。…(read more)

LEARN MORE ABOUT: Qualified Retirement Plans

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Qualified Retirement Plans vs Non-Qualified Retirement Plans: Understanding the Classification of Retirement Plans and Accounts

retirement planning is a crucial aspect of financial management, ensuring that individuals can enjoy a comfortable and secure future after their working years. When it comes to retirement planning, it is vital to understand the different types of retirement plans and accounts available. In this article, we will explore the classification of retirement plans into qualified and non-qualified categories, and examine where some popular plans like 401(k), IRA, and pensions fall under these classifications.

Qualified Retirement Plans:
Qualified retirement plans are tax-advantaged retirement savings vehicles that comply with the regulations outlined in the Internal Revenue Code (IRC) and the Employee Retirement Income Security Act (ERISA). These plans provide employees with retirement benefits while offering specific tax advantages to both participants and employers.

One of the most well-known qualified retirement plans is the 401(k) plan. Offered by many employers, the 401(k) allows employees to contribute a portion of their pre-tax income into the plan. These contributions grow tax-deferred until withdrawn at retirement. Employers can also make matching contributions to incentivize employees to save for retirement.

Individual Retirement Accounts (IRAs) also fall under the qualified retirement plan category. IRAs are popular retirement savings accounts that individuals can establish themselves. Contributions to traditional IRAs are tax-deductible, and the growth is tax-deferred, similar to 401(k) plans. Roth IRAs, on the other hand, are funded with after-tax contributions, but the withdrawals at retirement are tax-free.

Qualified retirement plans also include employer-sponsored pensions, such as defined benefit plans. Defined benefit plans promise employees a specific amount of income upon retirement, which is typically based on years of service and salary history. These plans are managed by employers and funded by employer and employee contributions.

Non-Qualified Retirement Plans:
Non-qualified retirement plans do not meet the criteria set forth by the IRC and ERISA, and thus, do not offer the same tax advantages as qualified plans. These plans provide additional avenues for employees and employers to save for retirement, even if they have already maximized their contributions to qualified plans.

Some examples of non-qualified retirement plans include deferred compensation plans, executive bonus plans, and excess benefit plans. These plans are typically offered to highly compensated employees and allow for additional retirement savings beyond the limits imposed by qualified plans. However, the contributions made to non-qualified plans are not tax-deductible, and the earnings are subject to income tax.

Deferred compensation plans, often called “golden handcuffs,” enable highly compensated individuals to defer a portion of their income until retirement. Employers set up these plans to retain key employees and provide them with an additional incentive for long-term employment.

Executive bonus plans, as the name suggests, offer bonuses to select executives based on company performance. These plans allow executives to accumulate additional retirement savings while deferring taxes on the earnings until retirement.

Excess benefit plans are designed to provide additional retirement income to employees who have reached the contribution limits of qualified plans. These plans are available for organizations that want to provide benefits above and beyond what qualified plans allow.

Understanding the classification of retirement plans into qualified and non-qualified categories is essential to make informed decisions about retirement savings. While qualified retirement plans offer tax advantages, non-qualified plans provide additional opportunities for individuals and companies to save for retirement beyond the limits of qualified plans. It is crucial to consult with a financial advisor to determine the best retirement plan strategy based on individual circumstances and goals.