Wednesday, March 23, 2016

美國之退休金/莊峻華

美國之退休金/莊峻華

我在休市台灣人社會,遇見許多退休同鄉,退休後,手上握有優厚之
退休金,這些退休金,有政府之社會福利金,有巨大企業之定義福利
計劃,有401k計劃,有個人退休金計劃,所以公家私人公司,三管並
進,按部就班工作儲蓄之退休同鄉,到退休時,不但無金錢憂慮,反
而頭痛收入繳稅,我賣共同基金17年,體會美國退休金之原理,此道
理和退休計劃,是美國社會安定之主因。

有一年,社會福利局,寄來一封信,列出我一生工作,繳交多少社會福
利金稅,何時可以開始領年金,每個月領多少?過去從62歲可以開始
折扣領出,66歲全額領出,70 .5歲優待領出,此領出辦法,經過精算,
國會隨時修改控制,隨時有輿論專家,提出警告,我的看法是,聯邦政
府,必要時會介入補助,像是補助貧民福利一般,維持社會安定。

定義福利金計劃,就是大公司之員工福利金計劃,我有一小筆,每月領
出兩百美元,我當年提早領出,折扣後之社會福利金,剛好由此筆補足
,如果我能領到85歲,就是30年,我就超過當年公司,答應之退休權
利金,此為定義福利金之一類,就是員工無須在收入中,按月繳交退休
計劃金,一切都是公司設立之員工福利計劃,現在這種計劃,漸漸減少
,公司和政府,都要減少操作成本,把老式定義福利金計劃,改成401k
退休金計劃。

401k退休金計劃,員工自己交錢購買,我當年可以交10%之年收入,公
司可以補助4%之年收入,國稅局有儲蓄額之上限,因為繳交當年,可以
節稅,上限額度也應時改變,當年我是一萬一美金一年,到我們家琳兒時
,已經是兩萬美金一年,我離職時,原公司仍舊讓我保存原投資計劃,70.5
歲後,我準備領出部份,我準備轉變成羅斯個人退休金計劃。

因為我是個體戶,所以工作前12年,購買之退休金,是基歐計劃,可以存
收入之25%,到一年三萬美金,存錢可以節稅到領出時,這是我最大筆之退
休計劃,我曾提早領出10年,其中原因是幫助小孩讀大學,也幫助家用,一
直到59.5歲停止,提早領出,無須繳交10%之罰款,也是公司賣點,不是一

般人,所能了解。

Sunday, March 20, 2016

Mandatory withdraw of IRA/Carlos Pueblo

Mandatory withdraw of IRA/Carlos Pueblo

At age 70 ½, we must start withdrawing IRA because IRS likes to cash out its
share of our pension fund and we must pay our income tax accordingly. I
have thought of it and with a conclusion that we have better converted to
our Roth IRA account. By this conversion, we have satisfied the federal by
paying the annual income tax and moved the fund to a shelter of appreciation
as well as some legal protection for pension funds.

At the same age 70 ½, we must withdraw our social security benefit, if our
combined annual income is higher to a certain level, we must treat that income
as taxable income on our income tax return. I have seen more and more retired
seniors with higher income after the retirement. Only a earned income is eligible
to contribute to a regular IRA account and enjoy a tax deductible. There are several
reasons for people like me to have an early withdraw of social security benefit, a
discounted amount due to income need and mortality concerns, while there are
reasons for seniors postponing the day of withdraw until 70 ½ because of continual
working or expecting to get more. These are all interesting factors and involving so
much attention and discussion.

There is an early withdraw of regular IRA without 10% tax penalty that is called the
average annual distribution, a sum of digit calculation, we can state it and apply for
the annual income. The withdraw must be continuously until age 59 ½ and after that
we can stop at any year until that 70 ½ mandatory. It is good for the tax management.
The more I think of it, the more I appreciate the U.S. tax law, very comprehensive, fair
, and considerate.

After we start the withdraw, we can see a better picture of our retirement fund if it is
sufficient to last until the last day, of course, we need to have another prediction of our
longevity, 80 years old, 90 years old, or 100 years old which means 10 years, 20 years,
or 30 years from 70 ½.




領退休金/莊峻華

領退休金/莊峻華

前日到峻嚴府,他說要開始領退休金,於是他說出一個數目,我還在無
謂爭辯該領出數目之不正確,想了兩天,終於發現重點是,如何領出退
休金?我早有結論,就是轉變成羅斯個人退休計劃,國稅局滿意,個人
領出者,也可繼續擁有資產之保護,增值之免稅,真是一勞永逸,美國
個人退休計劃之微妙處。

我曾經販賣過,個人退休計劃,就是年金之一種,鼓勵客戶儲蓄,養成
習慣,反覆思考其中之稅務,結論是國稅局,實在是退休金之大股東,持
股比率,最高到個人所得稅率,70 ½歲,就是國稅局之兌現期,繳稅無法
避免,美國政府,非常週密,我大思考過十多年,我們同鄉中,有很多像
峻嚴一般,忘記退休,繼續工作,時間一到,社會福利金必須領出繳稅,
加上工作收入,再加上領退休金,約是四、五年前,我在奧斯丁市,認識
一位顏博士,顏引擎公司之老板,也是台大土木系高材,也是台語文專家
,首次見面即曰,工作繳稅,不亦樂乎?

一定要有工作收入,始得參加退休金計劃,老年健保和社會福利金亦然,
美國稅務,尚稱公正,參加個人退休計劃,可以節稅,低收入像我們家之
元兒,國稅局尚給現金抵稅,今年是兩百美元,美國政府想到低收入者,
晚年財務之獨立性曰,未雨綢繆,我之有意義人生,就是幫助家人,養成
節約儲蓄習慣,而且已有績效。

領退休金,轉移到個人羅斯退休金計劃,滿足國稅局之兌現規定,又可以
開始累積,免稅資本,羅斯退休金,增值領出都免稅,但不是每筆收入,都
可以加入羅斯退休金,一定要有工作收入,一定要從稅前退休計劃,領出後
始能轉移,所有退休金計劃,都可以暫免查封之慮,可以告我,但一時無法
碰到法定退休計劃。



Saturday, March 19, 2016

Visiting Etajima/Carlos Pueblo

Visiting Etajima/Carlos Pueblo

My last trip visit this time to Japan was Etajima , the island campus of the
old imperial naval academy current day maritime self-defense force. Mr. Lin
, a fellow Houston Taiwanese strongly recommended me to visit Kure and
Etajima for the old glory of Imperial Japanese Navy and I agreed with him.
There is a famous military song called Doki no Sakura, the Cherry blossom of
the same year, about the cadets of naval academy when they were out on a
Kamakazi mission. The glory of blossom lasts only a week until the fallen of
the pedal which is the spirit of Japanese current day samurai.

I took a regular Japan Rail train to Hiroshima station and transferred to Kure
Line to Kure, a famous navy center of before the war. Yamada Battleship
Museum was under the maintenance and I passed right through a mall directly
to the pier to Koyo harbor on Etajima Island. I was too late to make the first
visit of 10:30 am and waiting for the second on at 13:00 pm. I have admired
the military academy for all my life, the discipline, the uniform, and the march.
During my travelling in the U.S., I have visited West Point, Annapolis, Colorado
Spring, and New London. There is a private naval museum right outside the front
Gate of the academy with a good collection. This portion of Etajima is very pretty
In compare with bigger cities dwelling, there are houses with garden and with
colorful roof like traditional temple or shrine that I would compare with the
California Spanish Tiles. It is on the hill and I can have a good view of the harbor.

The gentleman guide took us in the first floor of the reception room for the 90 mins.
Tour. We began with the lecture hall, a typical big hall for spiritual lecture from the
president of the academy. Japanese left such system in Taiwan; therefore, I had been
very familiar with such installation. The building is grand yet inside is very simple,
chairs for the cadets and faculties and a podium for the speaker. The next visit was
the cadets hall, a red brick building similar with then senior Kodogatkou, like Kanazawa
Ishikawa and Taipei’s all school building of then Meiji era. There was an activity of the
Cadets at that moment while they briefly  gathered at the other end of the campus.
We visited the third building, the Naval History Museum. I must mention that I have
visited the British Naval Museum twice at Greenwich yet Etajima is unique.

At the entrance, there are three portraits of the naval heroes, Horatio Nelson of Brittan,
John Paul Jones of the U.S., and Togo Heihatchiro of Japan. I have run  out of  my space
and must end with my conclusion. The most touching of this visit was the big moment
when I walked into the rooms of the  youngsters of Kamakazi fighters with their pictures
and farewell letters to their family. I suddenly realize the reason why Japan is such a
great nation, the success of the family and school education.







Friday, March 18, 2016

江田島行/莊峻華

江田島行/莊峻華

行程終站是廣島縣之江田島,此為舊制海軍兵學校,現今海上自衛隊第
一術科學校,休市有位同鄉,對日本有研究,幾次推薦廣島附近之吳市
,說是吳市海軍區,是戰前日本帝國海軍重鎮,大和號戰艦和江田島海
軍兵學校,我喜歡聽日本歌,其中有一曲,同期之櫻,哀怨悲壯,是戰
時神風特攻隊,出征戰歌,據解釋為海軍兵學校之精神,出征抱必死之
念,像是櫻花燦爛後,花瓣之脫落。

我從廣島驛,搭吳線班車東向,到達吳市後,走向碼頭,搭渡輪到江田
島之小用港,吳市有許多海軍博物館,包括大和號戰艦之模型,戰艦博
物館,正直維修日,所以不作留連,直奔海上自衛隊學校。學校每日有
三節見學之招待,免費招待導遊,我參觀過美國四座軍校,西點軍校,
安娜波麗斯海軍官校,科羅拉多春泉空軍官校,和新倫敦海岸巡邏軍官
校,都是自助,其中西點和海軍校園,需要購票參觀。因為來得早,所
以在校外,排徊一個多小時。江田島市之此區,非常美麗,獨門獨院,屋
舍建築非常別緻,琉璃瓦古典設計,庭院花園,就在校門口外,就有一
私立博物館,都是舊海軍文史紀念品,包括東鄉元帥和三本元帥手蹟。

參觀者約是十餘人,我們先在一階待合室集合,紳士導遊開始說明,明治
22年,1888年,學校從東京築地,魚市場,遷移到瀨戶內海小島,對岸就
是吳市,帝國海軍區鎮守所,我看生徒館之紅樓建築,和當代高等學校相
似。出待合室,走到白色大講堂,台灣學校之大禮堂,就是聽訓之處,大
講堂,設備簡單樸素,出講堂,剛好學生有活動,整隊在操場,操場上有
陸奧艦砲,面向海上,整個校園,有美麗之松樹,令人難忘。

終站是教育參考館,就是日本帝國海軍博物館,一進口有三幀畫像,英國
海軍納爾遜,美國海軍瓊斯,和日本海軍東鄉,館內有很多收藏,我參觀
過格林威治之大英海軍博物館兩次,英帝國海軍時間較長,日本帝國稍短,
主要戰役,就是日清1895, 日俄1905,二戰內容是博物館最後一段,神風
特攻隊,館內有很多收藏,年輕飛行軍官,或是少年軍曹,與家人訣別書
,我猜是戰後家人提供者,此為日本家庭和學校教育成功之處。









Thursday, March 17, 2016

Visiting Okayama/ Carlos Pueblo

Visiting Okayama/ Carlos Pueblo

It was because that I missed one day of my schedule between Kagoshima and
Hiroshima; therefore, I made up one night stay in Okayama, a few stations east
of Hiroshima. After Okayama, I would go to Hiroshima and return to Tokyo
according the original schedule. It was a 3 ½ hours Shingansen ride from Kagoshima
to Okayama, after putting down my luggage, I returned to the station and took an
express train across the sea of Setonaikai to Takamatsu city. I thought that I would
reach Marugame for the famous udonya franchise which I was closed yet no cigar.
I have been very fond of the Marugame Japanese noodle restaurant in Honolulu
for many years. The Kuhio street restaurant is the number one in the entire 120
franchise which I have been very impressed for how nice and affordable in Japanese
standard. Now I suddenly realize that the historical background is closed to Himeji,
two of my Himeji friends, Kiyoshi Otani and Minorie Toyotaka. They pointed it out
the restaurant was from Shikoku Island and I went to Shikoku without any more
details. Marugame is not far from Takamatsu where I arrive. The first franchise was
built at Kagawa Citynear Himeji. I only stayed one hour at Takamatsu.

There is a statue of Peachboy, Momotaro-san, in front of the Okayama Station.
Momotao-san is a famous folklore of Japanese. I was told when I was a little boy
and we passed it on to our children in Houston with a kindly help of my mother-in-
law. She even taught the kids how to sing the song. I followed the Momotaro-san
Dori, boulevard, toward the Okayama Castle. The has been rebuilt according to the
original design after the U.S. Army’s bombardment during the War. It is called the
Crow Castle due to the black color. It’s one of the 100 castles preserved in Japan.
Across the Asahigawa, river, there is a pretty Korakuan Garden. I ran into a Taiwanese
family of three visitors who would spend the lunar new year in a pretty city of Japan.

My inn is located near the Higashigawa Canal, West river canal. There are two sides of
driveway and four pedestrian all keep very  clean and organized. I like Japan for many
reasons and I like to point out why. There are so many Taiwanese visiting Japan every
year, about 3.5 million as a fact, we should know the difference. There is so much that
we can learn from Japan, the education, the good manners, the law obedience etc. I
just learn that the 6th senior high school, the old educational system, is here in Okayama
later merged to the University of Okayama system. My conclusion is that the successful
school education makes Japan so difference from Taiwan.



岡山行/莊峻華

岡山行/莊峻華

我在旅行中,安排疏漏一日,於是補上岡山行,遊畢岡山市,再回廣島
市,接回東京回程,所以說岡山行是意外,放下行李後,我又特別回岡
山驛,搭特急快車渡海,瀨戶內海,到四國島之高松市,我想找丸龜製
麵店,據曰起源於四國島香川縣,但首家連鎖店,2000年,在兵庫縣之
加古川市設立,加古川市,在姬路市附近,難怪姬路市人,如大谷清和
豐高美紀,都一口咬定來自四國,我是因為夏威夷島威基基分店而感興
趣,未想到已經如此接近,我想看過一部日本電影,烏龍麵,很可能就
是這位讚岐丸龜烏龍麵,創辦人之故事,他是承繼父業,而加以擴大者
,威基基這家分店業績,全球第一。

岡山驛前,有座桃太郎銅像,和他出征三友,犬猿雉,桃太郎童話,是
我們幼年,家戶喻曉之故事,一直到我們家兩小孩幼年,岳母大人,仍
舊教導歌唱,我仍舊憶得故事本末,桃太郎故事,起源自江戶時代,就
在岡山的故事,魔鬼之島,指者為四國高松外海之兩小島,很有意思,
真是踏破鐵鞋無覓處,得來全不費工夫。

我從驛前,桃太郎大道,直通岡山城,因為此城是黑色,又稱為烏城,
在旭川畔,河對面有一,後樂園花園,烏城原為美軍轟炸,夷為平地,
戰後岡山市,依原設計重建,可見日本人之毅力。我遇見一位台灣太太
,攜帶兩子女來玩,說是過年。我的旅社在西川運河旁,兩旁車道人行
道,都很整潔。

我匆促來到岡山,又匆促離去,只覺時間短暫,回來準備作文回憶,查
到岡山市,為原舊制六高,朝日高校所在,現今之岡山大學,遺憾均未
有機會拜訪,我也讀到幾幾位台灣流日學者,文章提到台北高校,和台
北帝大之紀錄,台灣人能入學者渺,我有很多感慨,旅行日本,對故鄉
更多感觸,我希望迅速寫畢遊記,進入台灣維新,教育遠景。