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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:
Elective Deferrals, Elective Deferrals (401(k) Plans)
Safe harbor, Safe harbor 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:
Qualified plans, Limits on Contributions and Benefits
SEP-IRAs, Contribution Limits
SIMPLE IRA plan, Contribution Limits
D
Deduction:
Defined, SIMPLE plans., 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:
Eligible, Eligible employee.
Excludable, Excludable employees.
Highly compensated, Highly compensated employee.
Leased, Leased employee.
Employer:
Defined, Employer.
Excise tax, Excise Tax on Reversion of Plan Assets
Nondeductible (excess) contributions, Excise Tax for Nondeductible (Excess) Contributions
Reduced benefit accrual, Notification of Significant Benefit Accrual Reduction
SEP excess contributions, Excise tax.
Excludable employees, Excludable employees.
F
Free tax services, How To Get Tax Help, ,
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:
Assignment of benefits, Benefits must not be assigned or alienated.
Benefits starting date, Benefit payment must begin when required.
Contributions, Where To Deduct Contributions, Contributions, Employer Contributions, Limits on Contributions and Benefits, When Contributions Are Considered Made
Deduction limits, Deduction Limits, Defined contribution plans., Defined benefit plans., Deduction Limit for Self-Employed Individuals, Carryover of Excess Contributions, Excise Tax for Nondeductible (Excess) Contributions
Deduction Worksheet for Self-Employed, Table and Worksheets for the Self-Employed
Deductions, Employer Deduction
Deferrals, Treatment of contributions., Reporting on Form W-2.
Defined benefit plan, Defined Benefit Plan
Defined contribution plan, Defined Contribution Plan
Distributions, Distributions
Minimum, Required Distributions
Required beginning date, Required beginning date.
Rollover, Rollover.
Tax on excess benefits, Tax on Excess Benefits
Tax on premature, Tax on Early Distributions
Tax treatment, Tax Treatment of Distributions
Elective Deferrals, Elective Deferrals (401(k) Plans)
Limits, Limit on Elective Deferrals
Employee nondeductible contributions, Employee Contributions
Excess Deferrals, Treatment of Excess Deferrals
Investing plan assets, Investing Plan Assets
Kinds of plans, Kinds of Plans
Leased employees, Leased employee.
Minimum requirements:
Coverage, Minimum coverage requirement must be met.
Funding, Minimum Funding Requirement
Vesting, Minimum vesting standard must be met.
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
Setting up, Setting Up a Qualified Plan
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 Simplified Employee Pension(SARSEP), Salary Reduction Simplified Employee Pension (SARSEP)
SARSEP:
ADP test, SARSEP ADP test.
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:
Contributions, Contributions for yourself.
Deductible contributions, Deducting Contributions, Excise tax.
Carryover of excess contributions, Carryover of Excess SEP Contributions
Deduction limits, Deduction Limit for Contributions for Participants
Limits for self-employed, Deduction Limit for Self-Employed Individuals
When to deduct, When To Deduct Contributions
Where to deduct, Where To Deduct Contributions
Distributions (withdrawals), Distributions (Withdrawals)
Eligible employee, Eligible employee.
Excludable employees, Excludable employees.
SIMPLE IRA plan:
Compensation, Compensation.
Contributions, Contribution Limits
Deductions, Nonelective contributions.
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