The support given by the U.S. Small Business Administration
to this activity does not constitute an express or implied endorsement
of any cosponsor's or participant's opinions, products, or services. All
SBA programs or cosponsored programs are extended to the public on a nondiscriminatory
Investing involves risk.
Federal Tax laws are complex and subject to change. While information
in this guide is based on current interpretations of the law, it is not
guaranteed. Neither Nationwide, the U.S. Small Business Administration,
nor their respective representatives give legal or tax advice. You should
consult an attorney or tax advisor for answers to specific tax questions.
Nationwide and the Nationwide frame are federally registered
service marks of Nationwide Mutual Insurance Company. On Your Side is
a service mark of Nationwide Mutual Insurance Company.
Auth. No. 04-2551-06
This material and the Retirement Plan Management for Small Business Guide
was created and reviewed for accuracy in December 2003.
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