Financial advisors call it "leakage," a dangerous habit that drains retirement accounts to pay for today's wants. But new research suggests that 401(k) loans are rarely used for frivolous spending, serving instead as a critical safety net for households hitting a wall on medical bills and housing costs. The research, conducted by the Employee Benefit Research Institute and J.P. Morgan Asset Management, analyzed the spending behavior of private-sector 401(k) participants to determine where loan proceeds w ...

罗斯转换基本规则 - 将资金从传统税前IRA账户转入税后罗斯IRA账户需缴纳所得税但未来退休提取免税[3] - 传统IRA从73岁开始须遵守最低提取要求(RMDs) 该收入作为普通应税收入可能导致退休者进入更高税阶[4] - 罗斯IRA不受RMD规则限制 可随时提取供款部分免税（投资收益提取若未满五年可能需缴所得税）[4] 转换时机考量因素 - 尽早转换可享受更长的免税增长年限且提取时无需缴税[7] - 大额转换可能需按37%最高边际税率缴税 具体取决于其他收入与扣除额等因素[8][9] - 分多年逐步转换可分散收入增幅 避免触发最高税率并降低总体税负[9] 资金提取限制 - 转换后五年内提取资金将面临罚款[10] - 分阶段进行转换时 每笔转换资金将重新触发五年规则[10]