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°ú°Å ¸¹Àº ±â¾÷¿¡¼­ ÅðÁ÷Á¦µµ·Î ¾²ÀÌ´ø È®Á¤Çü ¿¬±Ý(Defined plan)ÀÌ ±â¾÷ ÀçÁ¤¿¡ ºÎ´ãÀÌ µÇ¸é¼­, °³ÀεéÀÌ ÅðÁ÷ÀÚ±ÝÀ¸·Î °¡Àå ¸¹ÀÌ ¼±È£ÇÏ°í ÀÖ´Â °ÍÀº 401(k)¿Í ·Î½º(Roth IRA)ÀÌ´Ù. 401(k)°¡ ´Ù´Ï°í ÀÖ´Â Á÷ÀåÀ» ÅëÇؼ­ °¡ÀÔÇÏ°í, ·Î½º°¡ °³ÀÎÀûÀ¸·Î °¡ÀÔÇØ¾ß ÇÑ´Ù´Â °Í ¿Ü¿¡µµ µÎ ÅðÁ÷¿¬±ÝÁ¦µµ´Â ¸î °¡Áö Â÷ÀÌ°¡ ÀÖ´Ù. ¸¹Àº »ç¶÷µéÀÌ ÀÚ±ÝÀÇ ¿©À¯°¡ »ý±â¸é 401(k)¿¡¸¸ ÅõÀÚÇÏ·Á°í Çϴµ¥, ÀÌ´Â ±×¸® ¹Ù¶÷Á÷ÇÑ ÅõÀÚ¶ó°í ÇÒ ¼ö ¾ø´Ù.

 
401(k)

2007³âµµ¿¡ 401(k)¿¡ ¿¹±ÝÇÒ ¼ö ÀÖ´Â Çѵµ´Â $15,500À̸ç, 50¼¼ ÀÌ»óÀ̶ó¸é Çѵµ´Â $20,500ÀÌ´Ù. 
°³ÀÎÀÌ ¿¹±ÝÇÏ´Â ±Ý¾×¿¡ ¸ÂÃç ȸ»çµµ ÀÏÁ¤ ºÎºÐÀ» ³³ÀÔÇØ¾ß ÇÑ´Ù. ¿¹¸¦ µé¸é ¿¬ºÀÀÇ 5% ¸¦ Çѵµ·Î Á¾¾÷¿øÀÌ ³³ÀÔÇÏ´Â ±Ý¾×ÀÇ 100%¸¦ ȸ»ç°¡ Áö¿øÇÑ´Ù´Â ½ÄÀÇ ³»±Ô°¡ ȸ»ç¸¶´Ù ÀÖ´Ù.
ÀÌ·± ³»±Ô°¡ Àִ ȸ»ç Á¾¾÷¿øÀÇ ¿¬ºÀÀÌ 10¸¸ ºÒÀ̶ó¸é ȸ»ç°¡ Áö¿øÇØ ÁÙ ¼ö ÀÖ´Â Çѵµ´Â $5,000ÀÌ´Ù. ÀÌ »ç¶÷ÀÌ 401(k)¿¡ $2,000À» ³³ÀÔÇÑ´Ù¸é ȸ»ç´Â $2,000À» Áö¿øÇØ ÁÖ¾î ÃÑ $4,000ÀÌ ³³ÀԵǴ °ÍÀÌ´Ù. ¸¸¾à ÀÌ »ç¶÷ÀÌ ¿¬°£ $10,000À» ³³ÀÔÇÑ´Ù¸é ȸ»ç´Â ÇѵµÀÎ $5,000±îÁö¸¸ Áö¿øÇØ Áֱ⠶§¹®¿¡ $15,000À» ÀúÃàÇÏ´Â ¼ÀÀÌ µÈ´Ù. ´ç¿¬ÇÏ°Ôµµ ȸ»ç°¡ Áö¿øÇØ ÁÖ´Â Çѵµ±îÁö´Â 401(k)¿¡ ÅõÀÚ¸¦ ÇØ¾ß ÇÑ´Ù. ±×·¯³ª ¿©±â¼­ Àǹ®ÀÌ »ý±ä´Ù.ȸ»ç°¡ Áö¿øÇØ ÁÖ´Â °Í ÀÌ»óÀ¸·Î ÃÖ´ë Çѵµ±îÁö 401(k)¿¡ ÅõÀÚ¸¦ ÇØ¾ß ÇÏ´ÂÁö, ¾Æ´Ï¸é ´Ù¸¥ °÷À¸·Î ÀÚ±ÝÀ» µ¹·Á¾ß ÇÒÁöÀÌ´Ù.
»ç¶÷¸¶´Ù ÀçÁ¤ÀûÀÎ »óȲÀÌ ´Ù¸£°ÚÁö¸¸, ¸î °¡Áö ¹æ¹ýÀ» ¼³¸íÇØ º¸°Ú´Ù .

 
 ºÎä »óȯÀÌ ¸ÕÀú

¸¸¾à FICO Å©·¹µ÷ Á¡¼ö°¡ 620 Á¡ ÀÌÇ϶ó¸é, ¿ì¼± ¼øÀ§´Â ºÎ並 »óȯÇÏ´Â °ÍÀÌ´Ù. ȸ»ç°¡ 401(k)¿¡ Áö¿øÇØ ÁÖ´Â Çѵµ±îÁö ¿¹±ÝÀ» ÇÏ°í ³­ ÈÄ¿¡´Â, ÀÌÀÚÀ²À» ³·Ãß±â À§ÇÏ¿© ºÎä »óȯ¿¡ Èû½á¾ß ÇÑ´Ù. Å©·¹µ÷ Á¡¼ö°¡ ³·Àº »ç¶÷Àº Å©·¹µ÷ Ä«µå ÀÌÀÚÀ²Àº ¹°·ÐÀÌ°í ÀÚµ¿Â÷¸¦ ±¸ÀÔÇÒ ¶§³ª ÁÖÅÃÀ» À常ÇÒ ¶§, ½ÉÁö¾î´Â ÀÚµ¿Â÷ º¸ÇèÀ» °¡ÀÔÇÒ ¶§¿¡µµ ³ôÀº ÀÌÀÚÀ²À» Àû¿ë ¹Þ°Ô µÈ´Ù.
±×·¯³ª Å©·¹µ÷ Á¡¼ö°¡ ÁÁ¾Æ¼­ ½Å¿ëÄ«µå ÀÌÀÚÀ²ÀÌ ³ôÁö ¾Ê°í ºñ»ó½Ã¸¦ ´ëºñÇÒ ¼ö ÀÖ´Â Çö±Ý±îÁö ¸¶·ÃµÇ¾î ÀÖ´Ù¸é , ´ÙÀ½À¸·Î »ý°¢ÇØ º¸¾Æ¾ß ÇÒ °ÍÀº ·Î½º(Roth IRA)ÀÌ´Ù.

 
¿Ö ·Î½ºÀΰ¡?

¿ÃÇØ Á¶Á¤ ÈÄ ÃÑ ¼Òµæ(modified adjusted gross incomes) ÀÌ $99,000 ÀÌÇÏÀÎ »ç¶÷(ºÎºÎ¶ó¸é $156,000 ÀÌÇÏ)Àº ·Î½º¿¡ ÅõÀÚÇÒ ¼ö ÀÖ´Â Çѵµ°¡ ¿¬°£ $4,000À̸ç, 50 ¼¼ ÀÌ»óÀÎ »ç¶÷Àº $5,000±îÁö ³³ÀÔÇÒ ¼ö ÀÖ´Ù.  ·Î½º¿¡ ÀúÃàÇØ¾ß ÇÏ´Â ÀÌÀ¯´Â ¹Ì·¡¿¡ ÁöºÒÇØ¾ß ÇÒ ¼¼±Ý ¶§¹®ÀÌ´Ù. ÀºÅð ÈÄ¿¡ ·Î½º¿¡ ³³ÀÔÇß´ø ÀÚ±ÝÀ» ã°Ô µÇ¸é 100%¼¼±Ý ¸éÁ¦ÀÌ´Ù. ¹Ý¸é¿¡ 401(k)¿¡ ºÒÀÔÇß´ø ±Ý¾×Àº ³ªÁß¿¡ ã°Ô µÉ ¶§¿¡´Â °ú¼¼°¡ µÈ´Ù. ƯÈ÷ ·Î½ºÀÇ °¡Àå Å« ÀåÁ¡Àº ºÒÀÌÀÍ ¾øÀÌ ¾î´À ¶§°í ¿øÇÒ ¶§ ÀÎÃâÇÏ¿© »ç¿ëÇÒ ¼ö ÀÖ´Ù´Â °ÍÀÌ´Ù. µû¶ó¼­ À§±ÞÇÑ »óȲ¿¡ ´ÚÄ¥ ¶§´Â ±ä±ÞÀÚ±ÝÀ¸·Î À¯¿ëÇÏ°Ô »ç¿ëÇÒ ¼öµµ ÀÖ´Ù. ¹°·Ð 401(k)¿¡´Â ÀÌ·± ±â´ÉÀÌ ¾ø´Ù.

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