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凉茶325 · 2022年11月26日

老师完全看这题没有思路

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NO.PZ202201040100000203

问题如下:

Chapman reviews the Hunters’ expected spending needs in retirement and is concerned they will not have saved enough by retirement to support their lifestyle thereafter. Chapman recommends that the Hunters raise their DC plan contributions to 10% of their salaries. The Hunters are reluctant to do so, however, telling Chapman that they would rather save the additional funds to continue building up their bank account balance. The bank account savings are readily accessible compared with the contribution to the DC funds, which will be unavailable until they retire.

Discuss the advantages of the recommendation made by Chapman.

选项:

解释:

Chapman suggests that the Hunters increase their contributions to their DC pension plans. The Hunters are able to do so because they have considerable savings with their combined annual after- tax income of $126,000 being well above their current annual household living expenses of $90,000. The additional contributions total only $9,500 (5% of their combined pretax salaries of $190,000), and the after- tax effect would be only $6,650 (70% of $9,500). Even after increasing their DC contributions, the Hunters would still be able to save about $30,000 each year.

By increasing the contribution to the DC plans, the Hunters would gain the tax advantage of the DC plans because income and capital gain distributions within the plan are tax free. In addition, Susan Hunter could take advantage of the additional 5% contribution match offered as a benefit by her employer. The expected return on the DC plans would likely be significantly higher than in the highly liquid and low-interest bank account preferred by the Hunters. The increased contribution would build up their investment portfolio and boost retirement savings. Thus, the tax and return advantages of making additional contributions to the DC plans reduces the risk of a shortfall in projected retirement income while also leaving a significant amount of current income available for savings.

查普曼建议Hunters 增加他们对 DC 养老金计划的贡献。亨特夫妇之所以能够这样做,是因为他们有可观的储蓄,他们每年的税后总收入为 126,000 美元,远高于他们目前每年 90,000 美元的家庭生活开支。额外捐款总额仅为 9,500 美元(占其税前工资总额 190,000 美元的 5%),税后影响仅为 6,650 美元(9,500 美元的 70%)。即使在增加他们的 DC 贡献之后,Hunters 仍然可以每年节省大约 30,000 美元。

通过增加对 DC 计划的贡献,Hunters 将获得 DC 计划的税收优势,因为该计划内的收入和资本收益分配是免税的。此外,Susan Hunter 可以利用雇主提供的额外 5% 供款匹配作为福利。 DC 计划的预期回报可能远高于 Hunters 偏好的高流动性和低息银行账户。增加的捐款将建立他们的投资组合并增加退休储蓄。因此,向 DC 计划提供额外供款的税收和回报优势降低了预计退休收入不足的风险,同时还留下了大量当前收入可用于储蓄。

这题的解题思路是什么呀?考的是哪个知识点呀

1 个答案

王暄_品职助教 · 2022年11月26日

这题考察的特别综合,需要一些开放性思路,但主要考试的还是针对节税的知识点:

现在Chaoman建议Hunters 增加他们对 DC 养老金计划的贡献,思考过程如下:

税前总收入:190,000

现在建议额外再放5%到DC Plan:9,500

税后收入:(190,000-9500)*(1-34%)=119,130【34%是我根据题干中工资的税前、税后反推出来的】

所以不存9500,税后收入126,000;存了9500,税收收入119,130,所以税后影响约6870

Expense:90,000

差额:119,130-90,000=29,130 (大约3万)

另:我的计算和本题答案有些许出入,主要因为小数点的原因

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NO.PZ202201040100000203问题如下 Chapmreviews the Hunters’ expectespenng nee in retirement anis concernethey will not have saveenough retirement to support their lifestyle thereafter. Chapmrecommen ththe Hunters raise their plcontributions to 10% of their salaries. The Hunters are reluctant to so, however, telling Chapmththey woulrather save the aitionfun to continue builng up their bank account balance. The bank account savings are realy accessible comparewith the contribution to the fun, whiwill unavailable until they retire. scuss the aantages of the recommention ma Chapman. Chapmsuggests ththe Hunters increase their contributions to their pension plans. The Hunters are able to so because they have consirable savings with their combineannuafter- tincome of $126,000 being well above their current annuhouseholliving expenses of $90,000. The aitioncontributions totonly $9,500 (5% of their combinepretsalaries of $190,000), anthe after- teffewoulonly $6,650 (70% of $9,500). Even after increasing their contributions, the Hunters woulstill able to save about $30,000 eayear.increasing the contribution to the plans, the Hunters woulgain the taantage of the plans because income ancapitgain stributions within the plare tfree. In aition, SusHunter coultake aantage of the aition5% contribution matofferea benefit her employer. The expectereturn on the plans woullikely significantly higher thin the highly liquianlow-interest bank account preferrethe Hunters. The increasecontribution woulbuilup their investment portfolio anboost retirement savings. Thus, the tanreturn aantages of making aitioncontributions to the plans reces the risk of a shortfall in projecteretirement income while also leaving a significant amount of current income available for savings. 查普曼建议Hunters 增加他们对 养老金计划的贡献。亨特夫妇之所以能够这样做,是因为他们有可观的储蓄,他们每年的税后总收入为 126,000 美元,远高于他们目前每年 90,000 美元的家庭生活开支。额外捐款总额仅为 9,500 美元(占其税前工资总额 190,000 美元的 5%),税后影响仅为 6,650 美元(9,500 美元的 70%)。即使在增加他们的 贡献之后,Hunters 仍然可以每年节省大约 30,000 美元。通过增加对 计划的贡献,Hunters 将获得 计划的税收优势,因为该计划内的收入和资本收益分配是免税的。此外,SusHunter 可以利用雇主提供的额外 5% 供款匹配作为福利。 计划的预期回报可能远高于 Hunters 偏好的高流动性和低息银行账户。增加的捐款将建立他们的投资组合并增加退休储蓄。因此,向 计划提供额外供款的税收和回报优势降低了预计退休收入不足的风险,同时还留下了大量当前收入可用于储蓄。 税后影响70%是默认税率30%吗?每年节约大概三万美金又是怎么得来的?

2022-08-31 22:38 1 · 回答