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Index of Publication 560 - Retirement Plans for Small Business (SEP, SIMPLE and Qualified Plans)TOC
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401(k) Plan:
A
Annual additions, Annual additions.
Annual benefits, Annual benefits.
Assistance, See: Tax help
Automatic Enrollment, Automatic Enrollment
B
Business, definition, Business.
C
Common-law employee, Common-law employee.
Compensation, Compensation.
Contribution:
Defined, Contribution.
Limits:
SIMPLE IRA plan, Contribution Limits
D
Deduction:
Deduction worksheet for self-employed, Figuring your deduction.
Defined benefit plan:
Deduction limits, Defined benefit plans.
Limits on contributions, Defined benefit plan.
Defined contribution plan:
Automatic Enrollment, Automatic Enrollment
Deduction limits, Defined contribution plans.
Eligible automatic contribution arrangement, Eligible automatic contribution arrangement.
Forfeitures, Forfeiture.
Limits on contributions, Defined contribution plan.
Money purchase pension plan, Money purchase pension plan.
Profit-sharing plan, Profit-sharing plan.
Qualified automatic contribution arrangement, A qualified automatic contribution arrangement...
Definitions you need to know, Definitions You Need To Know
Distributions (withdrawals), Distributions (Withdrawals)
E
Earned income, Earned income.
Eligible automatic contribution arrangement, Eligible automatic contribution arrangement.
Employees:
Highly compensated, Highly compensated employee.
Employer:
Defined, Employer.
Excise tax, Excise Tax on Reversion of Plan Assets
Nondeductible (excess) contributions, Excise Tax for Nondeductible (Excess) Contributions
SEP excess contributions, Excise tax.
Excludable employees, Excludable employees.
H
Help, See: Tax help
Highly compensated employee, Highly compensated employee.
K
Keogh plans, See: Qualified plans
L
Leased employee, Leased employee.
M
More information, See: Tax help
N
Net earnings from self-employment, Net earnings from self-employment.
Notification requirements, Notification Requirement
P
Participant, definition, Participant.
Participation, Participation.
Partner, definition, Partner.
Publications, See: Tax help
Q
Qualified automatic contribution arrangement, A qualified automatic contribution arrangement...
Qualified Plan, definition, Qualified plan.
Qualified plans:
Deduction Worksheet for Self-Employed, Table and Worksheets for the Self-Employed
Deductions, Employer Deduction
Defined benefit plan, Defined Benefit Plan
Defined contribution plan, Defined Contribution Plan
Distributions, Distributions
Required beginning date, Required beginning date.
Rollover, Rollover.
Tax on excess benefits, Tax on Excess Benefits
Tax on premature, Tax on Early Distributions
Employee nondeductible contributions, Employee Contributions
Investing plan assets, Investing Plan Assets
Kinds of plans, Kinds of Plans
Leased employees, Leased employee.
Prohibited transactions, Prohibited Transactions
Qualification rules, Qualification Rules
Rate Table for Self-Employed, Table and Worksheets for the Self-Employed
Rate Worksheet for Self-Employed, Table and Worksheets for the Self-Employed
Reporting requirements, Reporting Requirements
Qualified Plans:
Survivor benefits, Survivor benefits.
Qualified Roth Contribution Program, Qualified Roth Contribution Program
R
Rate Table for Self-Employed, Rate table for self-employed.
Rate Worksheet for Self-Employed, Rate worksheet for self-employed.
Required distributions, Required Distributions
Rollovers, Rollover.
S
Safe harbor 401(k) plan, Safe harbor 401(k) plan.
Salary reduction arrangement, Deferral percentage., Limit on Elective Deferrals
Salary Reduction Simplified Employee Pension (SARSEP), Salary Reduction Simplified Employee Pension (SARSEP)
SARSEP:
Section 402(f) notice, Section 402(f) Notice.
Self-employed individual, Self-employed individual.
SEP plans:
Deduction Worksheet for Self-Employed, Table and Worksheets for the Self-Employed
Rate Table for Self-Employed, Table and Worksheets for the Self-Employed
Rate Worksheet for Self-Employed, Table and Worksheets for the Self-Employed
Reporting and Disclosure, Reporting and Disclosure Requirements
SEP-IRAs:
Distributions (withdrawals), Distributions (Withdrawals)
Eligible employee, Eligible employee.
Excludable employees, Excludable employees.
SIMPLE IRA plan:
Compensation, Compensation.
Contributions, Contribution Limits
Distributions (withdrawals), Distributions (Withdrawals)
Employee election period, Election period.
Employer matching contributions, Employer matching contributions.
Excludable employees, Excludable employees.
Notification requirements, Notification Requirement
When to deduct contributions, When To Deduct Contributions
Simplified employee pension (SEP), Salary Reduction Simplified Employee Pension (SARSEP)
Salary reduction arrangement:
Compensation of self-employed individuals, Compensation of self-employed individuals.
Employee compensation, Employee compensation.
Who can have a SARSEP, Who can have a SARSEP?
SEP-IRA contributions, How Much Can I Contribute?
Setting up a SEP, Setting Up a SEP
Sixty-day employee election period, Election period.
Sole proprietor, definition, Sole proprietor.
T
Tax help, ,
Taxpayer Advocate, Taxpayer Advocate Service.
TTY/TDD information, How To Get Tax Help
U
User fee, User fee.
W
Worksheets:
Deduction Worksheet for Self-Employed, Table and Worksheets for the Self-Employed
Rate Worksheet for Self-Employed, Table and Worksheets for the Self-Employed
TOC