(SEP, SIMPLE, and Qualified Plans)
For use in preparing 2007 Returns
Table of Contents
- Publication 560 - Introductory Material
- 1. Definitions You Need To Know
- 2. Simplified Employee Pension (SEP)
- 3.
SIMPLE Plans
- Topics - This chapter discusses:
- Useful Items - You may want to see:
- SIMPLE IRA Plan
- Who Can Set Up a SIMPLE IRA Plan?
- Who Can Participate in a SIMPLE IRA Plan?
- How To Set Up a SIMPLE IRA Plan
- Notification Requirement
- Contribution Limits
- When To Deduct Contributions
- Where To Deduct Contributions
- Tax Treatment of Contributions
- Distributions (Withdrawals)
- More Information on SIMPLE IRA Plans
- SIMPLE 401(k) Plan
- 4.
Qualified Plans
- Topics - This chapter discusses:
- Useful Items - You may want to see:
- Kinds of Plans
- Setting Up a Qualified Plan
- Minimum Funding Requirement
- Contributions
- Employer Deduction
- Elective Deferrals (401(k) Plans)
- Qualified Roth Contribution Program
- Distributions
- Prohibited Transactions
- Reporting Requirements
- Qualification Rules
- 5. Table and Worksheets for the Self-Employed
- 6. How To Get Tax Help
- Publication 560 - Additional Material
- Index
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