三種人

?Higher Retirement Wealth Tiers – 2025

?????Tier 1: Mass Affluent

• Net Worth Range: $250,000 – $1 million
• Annual Retirement Contributions:
  • 401(k): Up to?$23,500
  • Catch-up (Age 50+): Additional?$7,500?or?$11,250?if aged 60–63?
    1
• IRA Contributions:
  • Traditional/Roth IRA: Up to?$7,000
  • Catch-up (Age 50+): Additional?$1,000?
    2
• Income Limits for Roth IRA Eligibility:
  • Single: $150,000–$165,000
  • Married Filing Jointly: $230,000–$245,000?
    3

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?Tier 2: High Net Worth

• Net Worth Range: $1 million – $5 million
• Key IRS Thresholds:
  • Highly Compensated Employee (HCE): Income?$160,000+?
    1
  • Key Employee (Top-Heavy Plans): Income?$230,000+
• Annual Additions to Retirement Plans:
  • Defined contribution plans (401(k), SEP, etc.): Up to?$70,000?
    1
• Strategic Moves:
  • Roth conversions
  • Tax-efficient withdrawal planning
  • Estate and legacy planning

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?????Tier 3: Ultra High Net Worth

• Net Worth: $5 million+
• Financial Characteristics:
  • Multiple income streams (business, real estate, investments)
  • Advanced estate planning (trusts, charitable foundations)
  • Custom retirement plans (cash balance, defined benefit)
• IRS Planning Considerations:
  • Compensation Cap for Contributions: $350,000?
    1
  • Control Employee Thresholds: $140,000–$285,000 (for fringe benefit valuation)