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Good News!! The New Tax Rules Will Provide a Myriad of Benefits

The new tax rules will bring a lot of joy to a lot of taxpayers. But you have to understand the rules in order to take advantage of them. Most of these changes are phased in over the next several years and many of them expire unless Congress renews them. First, income tax rates are going to be reduced with the exception of the 15% tax bracket and a new 10% tax rate is being introduced. The rates will be reduced gradually between July 1 of 2001 until 2006.

Reduction in Income Tax Rates

Former Rate
2002-2003
2006
     
28%
27%
25%
31%
30%
28%
36%
35%
33%
39.6%
38.6%
35%

Another major benefit of the new rules is the increased retirement plan contribution limits. First, annual IRA contribution maximums increase to $3,000 in 2002, rising thereafter until reaching $5,000 in 2008. If youre age 50 or older, you can contribute even more than these amounts, capping out at $6,000 in 2008.

Increase in IRA Contribution Limits

Year Contribution Limit
   
2002-2004
$3,000
2005-2007
$4,000
2008
$5,000

Second, the maximum annual salary-reduction contributions to 401(k), 403(b), and 457 plans rises to $11,000 in 2002 and tops out at $15,000 in 2006.

Increase in 401(k), 403(b), and 457 Contribution Limits

Year
Contribution Limit
2002
$11,000
2003
$12,000
2004
$13,000
2005
$14,000
2006
$15,000

If you have self-employment income, youll be pleased to learn that there are also increased limits for contributions to self-employed retirement plans. Finally, the new rules include a tax credit to encourage lower-income people to participate in retirement savings plans. The credit could be as high as $1,000.

In addition to the retirement plan goodies, the new tax rules have a couple of nice changes for those of us who are putting money away for college. First, beginning in 2002, the education IRA annual contribution limits have been increased from a paltry $500 to a more sensible $2,000 level. Second, those families that have been wise enough to put money into a qualified state tuition plan, also called a Section 529 plan will henceforth be able to withdraw the money from the plan tax free to pay college costs. Under the old rules, the money withdrawn was taxed at the students tax rate.

2002 Tax Breaks for Education

Annual contributions to Education IRAs increased to $2,000
Withdrawals from qualified state tuition plans will be tax free

The last major change in the tax rules has also been the most controversial, and that is the gradual repeal of the estate tax. Beginning next year, the estate tax exemption will rise to $1 million. The estate tax is destined for complete repeal in 2010, but it will take a vote in Congress between now and then to make permanent the complete repeal.

Estate Tax Exemption

Year
Exemption
2002-2003
$1 million
2004-2005
$1.5 million
2006-2008
$2 million
2009
$3.5 million
2010
Estate tax repealed

Those are the highlights of the new tax rules, but there are many other features all of them positive, which will benefit individuals and families over the next several years. Ill be providing more information on them as the information becomes available. But in the meantime my advice to you, dear visitors, is to become familiar with the new tax rules so that you can take maximum advantage of them.

NEW IRA REGULATIONS from the IRS

The IRS has just issued new proposed regulations that greatly improve the ability of retirees to stretch out their IRA withdrawals. These rules also apply to other qualified retirement plans, including 401(k)s and 403(b)s. While the regulations are "proposed," tax experts say they're extremely likely to become the law of the land without alteration. They take effect for IRA distributions for 2001 and for qualified retirement plan payouts beginning 2002. The previously complex rules surrounding withdrawals have been greatly simplified. The new rules apply to plan holders who are 70 1/2 or older who must make required minimum distributions (RMDs). Other beneficial treatment is accorded to the beneficiaries of IRA holders who die after age 70 1/2. Here are some of the highlights:

Figuring out minimum withdrawals is simplified. The previous rules on minimum required distributions from IRAs were incomprehensible. Worse, once an RMD decision was made at age 70 1/2, it was irrevocable and countless retirees were forced to live with costly mistakes. Rather than having to decide between the term certain, recalculation, or hybrid method, the new rules assign a uniform life expectancy table.

Beneficiary decisions are no longer irrevocable. The new regulations not only simplify the withdrawal rules and calculations, but they also allow retirees - and their heirs - to change beneficiaries later on. For example, under the new rules, if your spouse predeceases you, you can choose a new beneficiary and use that person's life expectancy to calculate future minimum distributions. (Under the old rules, widows or widowers might have to increase the withdrawals from their IRA accounts.) So you no longer have to worry about you (or your parents) making a bad beneficiary selection

Also under the new rules, beneficiary designations for deceased IRA owners don't have to be finalized until December 31st of the year that follows the account owner's death. That's right, as far as the IRS is concerned, you're still alive for at least a year after you've died. This could allow heirs to further stretch out the collection of inherited IRA accounts. In effect, the IRS is giving you and your beneficiaries every opportunity to keep you IRA going for as long as possible after your demise and with the least possible tax complications.

Withdrawals can be stretched out. The new regulations are particularly beneficial to those who want to withdraw the minimum required amount from their IRAs each year. The new life expectancy tables require considerably lower RMDs than the old tables. Your IRA money can last longer and enjoy greater tax-deferred growth.

These rules actually simplify the tax regulations surrounding IRA withdrawals. Did you ever think you'd live long enough to see tax "simplification" that didn't result in tax "complification." Be sure to pay close attention to developing information on the new retirement plan withdrawal rules.

SMART MONEY TIPS

I dont know how good your record keeping is, but for most of us, as the saying goes, the biggest room in the world is the room for improvement. Weve got what I think is the best ever letter of instructions work sheet (go to: http://jonathanpond.com/LETTEROFINSTRUCTIONS.html You can download it at your convenience and begin to spiff up your personal record keeping for once and for all.

Speaking of record keeping, let me ask you this question: Its 10 P.M., do you know where all of your U.S. savings bonds are? While they are far from the best investment, most of us have accumulated a handful of savings bonds over the years, probably starting when we were kids. If youve owned them for a long time, you may find out that some of your savings bonds no longer pay any interest. Bummer! But help is just a click or two away from the U.S. Treasury Department:

The U.S. Treasury Departments Frequently Asked Questions About United States Savings Bonds provides links to all sorts of helpful information, including purchasing and redeeming bonds, how much each bond is worth, tax rules (wow, are they confusing), and what interest rate applies to each bond. Web site reference is:
http://www.ustreas.gov/opc/opc0035.html

Misplaced bonds may never again be a problem (assuming you can find them all now) if you use the wonderful Treasury Department Savings Bond Wizard. It enables you to maintain an inventory of your savings bonds, providing you with an important record if you every need to replace any of your savings bonds.

Web site reference is:

http://www.publicdebt.treas.gov/sav/savwizar.htm

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