时代周刊:疫情期间如何解决财政紧张问题(2)

Another option: those with a Roth 401(k) can withdraw their contributions “at any time and for any reason without taxes or penalties,”

还有一种选择：已经加入Roth 401(K)计划的人群支取退休账户“不限时间，不限理由，不用纳税，也不用缴纳罚款，”

says Christine Benz, director of personal finance at Morningstar.

晨星公司个人理财总监克里斯汀·本茨说。

But withdrawing earnings¹ the account has generated may trigger penalties.

不过，支取账户储蓄金额产生的收益可能会面临罚款。

Experts still see dipping into retirement² accounts as a last resort.

截至目前，专家们依然认为，不到万不得已不建议动用退休账户。

Early withdrawals³ can jeopardize⁴ retirement plans,

提前支取可能会破坏退休安排，

while selling assets ahead of a recovery could mean missing out on future growth.

在复苏之前出售资产则可能意味着错过未来的增长。

Matthew Kenigsberg, VP of investment and tax solutions at Fidelity⁵,

富达基金投资税务解决方案副总裁马修·肯尼斯堡建议，

suggests tapping into rainy-day funds before retirement accounts.

动用退休账户之前先支取雨天基金（即应急基金）。

For those facing unexpected medical expenses,

就面临意外医疗支出的人群而言，

drawing from a health savings⁶ account (HSA) or a flexible spending account (FSA) can also be an option.

支取健康储蓄账户(HSA)或灵活支出账户(FSA)也是一条出路。

Furthermore, people who have assets like stocks or funds in taxable accounts

此外，应税账户有股票或基金等形式的资产的人

can sell low and deduct⁷ any capital loss, a practice known as tax-loss selling.

可以低位出手，弥补资本流失，这一做法也就是所谓的“税损卖盘”。

FAMILY GIFTS AND LOANS

家庭礼物及贷款

For those who are able, it's natural to want to help struggling friends and family.

有能力的人想帮助苦苦挣扎的朋友和家人是很自然的事情。

But gift givers need to be tax-smart—gifts must be reported if they total more than $15,000 in a year, for instance.

但送礼也应做到对纳税规则心里有数，比如，一年之内的礼物总额超过1.5万美元就需要上报。

Still, it's unlikely that gifts will be taxed unless a giver exceeds the lifetime gift-tax exemption⁸ of $11.58 million.

不过，除非送礼人赠送的礼物超过了1158万美元的终身赠与税免税额，否则礼物是不大可能被征税的。

Likewise, lenders should carefully document their transactions, including the amount, interest rate and terms of repayment⁹.

同样，出借人也应详细记好自己的交易记录，如金额、利率和还款条件等。

(While some may balk¹⁰ at the idea of charging interest payments to a loved one, the IRS sees it differently:

（一些人可能会对向心爱之人索要利息感到难为情，国税局对此却有不同的看法：

an interest-free or below-market loan may be subject to taxes and penalties or treated as a gift.)

无息贷款或低于市场利率的贷款可能会面临纳税，罚款或者被视为礼物等问题。）

Lenders also have to report any interest they receive as taxable income.

出借人还须将他们得到的任何利息都计入应税收入。

But those borrowing money from friends or family generally don't have to worry about tax implications.

不过，从朋友或家人处借钱的借款方一般不必担心纳税问题。

Whether pursuing any of these options or taking a different approach,

无论是执行上述建议中的任何一种建议，还是采取其他办法，

it's wise to plan ahead and avoid rash decisions that could cause further pain when it's time to file taxes next year.

都应做好提前规划，避免做出轻率的决定，否则就可能在来年报税时再次陷入痛苦，提前规划才是明智的选择。

People should talk to a financial planner, accountant or other expert about their individual situations too.

大家都应该找财务规划师、会计师或其他专家聊聊自己的情况。

“It's important in times like this to consult with a tax adviser¹¹

“在这样的时刻，咨询税务顾问是非常有必要的，

to make sure that you're dotting all your i's and crossing all your t's,” says Kenigsberg.

这样才能确保你方方面面都能兼顾到，”肯尼斯堡说。

1 earnings   

n.工资收人；利润，利益，所得

参考例句：

• That old man lives on the earnings of his daughter.那个老人靠他女儿的收入维持生活。
• Last year there was a 20% decrease in his earnings.去年他的收入减少了20%。

2 retirement   

n.退休，退职

参考例句：

• She wanted to enjoy her retirement without being beset by financial worries.她想享受退休生活而不必为金钱担忧。
• I have to put everything away for my retirement.我必须把一切都积蓄起来以便退休后用。

3 withdrawals   

n.收回，取回，撤回( withdrawal的名词复数 )；撤退，撤走；收回[取回，撤回，撤退，撤走]的实例；推出（组织），提走（存款），戒除毒瘾，对说过的话收回，孤僻

参考例句：

• He has made several withdrawals from his bank account. 他从银行账户上提了几次款。 来自《简明英汉词典》
• It is not the bank's policy to deduct interest on withdrawals. 提款需扣除利息这并非是本银行的政策。 来自辞典例句

4 jeopardize   

vt.危及，损害

参考例句：

• Overworking can jeopardize your health.工作过量可能会危及你的健康。
• If you are rude to the boss it may jeopardize your chances of success.如果你对上司无礼，那就可能断送你成功的机会。

5 fidelity   

n.忠诚，忠实；精确

参考例句：

• There is nothing like a dog's fidelity.没有什么能比得上狗的忠诚。
• His fidelity and industry brought him speedy promotion.他的尽职及勤奋使他很快地得到晋升。

6 savings   

n.存款，储蓄

参考例句：

• I can't afford the vacation,for it would eat up my savings.我度不起假，那样会把我的积蓄用光的。
• By this time he had used up all his savings.到这时，他的存款已全部用完。

7 deduct   

vt.扣除，减去

参考例句：

• You can deduct the twenty - five cents out of my allowance.你可在我的零用钱里扣去二角五分钱。
• On condition of your signing this contract,I will deduct a percentage.如果你在这份合同上签字，我就会给你减免一个百分比。

8 exemption   

n.豁免，免税额，免除

参考例句：

• You may be able to apply for exemption from local taxes.你可能符合资格申请免除地方税。
• These goods are subject to exemption from tax.这些货物可以免税。

9 repayment   

n.偿还，偿还款；报酬

参考例句：

• I am entitled to a repayment for the damaged goods.我有权利索取货物损坏赔偿金。
• The tax authorities have been harrying her for repayment.税务局一直在催她补交税款。

10 balk   

n.大方木料；v.妨碍；不愿前进或从事某事

参考例句：

• We get strong indications that his agent would balk at that request.我们得到的强烈暗示是他的经纪人会回避那个要求。
• He shored up the wall with a thick balk of wood.他用一根粗大的木头把墙撑住。

11 adviser   

n.劝告者，顾问

参考例句：

• They employed me as an adviser.他们聘请我当顾问。
• Our department has engaged a foreign teacher as phonetic adviser.我们系已经聘请了一位外籍老师作为语音顾问。