Retirement Plan Management for Small Business
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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 basis.

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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