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Index of Publication 560 - Retirement Plans for Small Business (SEP, SIMPLE and Qualified Plans)
A B C D E F H K L M N P Q R S T U
A
Annual additions, Annual additions.
Annual benefits, Annual benefits.
Assistance, See: Tax help
B
Business, definition, Business.
C
Comments on publication, Comments and suggestions.
Common-law employee, Common-law employee.
Contribution:
Defined, Contribution.
Limits:
Qualified plans, Limits on Contributionsand Benefits
SEP-IRAs, Contribution Limits
SIMPLE IRA plan, Contribution Limits
D
Deduction, 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:
Deduction limits, Defined contribution plans.
Limits on contributions, Defined contribution plan.
Money purchase pension plan, Money purchase pension plan.
Profit-sharing plan, Profit-sharing plan.
Definitions you need to know, DefinitionsYou Need To Know
Distributions (withdrawals), Distributions (Withdrawals)
E
Earned income, Earned income.
Employer, Employer.
Excise tax:
Nondeductible (excess) contributions, Excise Tax for Nondeductible (Excess) Contributions
Reduced benefit accrual, Notification of SignificantBenefit Accrual Reduction
Reversion of plan assets, Excise Tax on Reversion of Plan Assets
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 employees, 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, Participant.
Participation, Participation.
Partner, Partner.
Publications, See: Tax help
Q
Qualified plans:
Assignment of benefits, Benefits must not be assigned or alienated.
Benefits starting date, Benefit payment must begin when required.
Contributions, Contributions, When ContributionsAre Considered Made, Employer Contributions, Limits on Contributionsand Benefits, Where To Deduct Contributions
Deduction limits, Deduction Limits, Defined contribution plans., Defined benefit plans., Deduction Limit forSelf-Employed Individuals, Carryover ofExcess Contributions, Excise Tax for Nondeductible (Excess) Contributions
Deduction Worksheet for Self-Employed, Table and Worksheetsfor the Self-Employed
Deductions, Employer Deduction
Deferrals, Elective Deferrals(401(k) Plans), Limit on Elective Deferrals, Treatment of contributions., Reporting on Form W-2., Treatment ofExcess Deferrals
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 Treatmentof Distributions
Employee nondeductible contributions, Employee Contributions
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 Worksheetsfor the Self-Employed
Rate Worksheet for Self-Employed, Table and Worksheetsfor the Self-Employed
Reporting requirements, Reporting Requirements
Setting up, Setting Up aQualified Plan
Qualified Roth Contribution Program:
Deferrals, 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
S
SARSEP ADP test, SARSEP ADP test.
Self-employed individual, Self-employed individual.
SEP plans:
Deduction Worksheet for Self-Employed, Table and Worksheetsfor the Self-Employed
Rate Table for Self-Employed, Table and Worksheetsfor the Self-Employed
Rate Worksheet for Self-Employed, Table and Worksheetsfor the Self-Employed
SEP-IRAs:
Contributions, Contributions for yourself.
Deductible contributions, Deducting Contributions, Excise tax.
Carryover of excess contributions, Carryover ofExcess SEP Contributions
Deduction limits, Deduction Limit forContributions for Participants
Limits for self-employed, Deduction Limit forSelf-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 MuchCan I Contribute?
Setting up a SEP, Setting Up a SEP
Sixty-day employee election period, Election period.
Sole proprietor, Sole proprietor.
Suggestions for publication, Comments and suggestions.
T
TTY/TDD information, How To Get Tax Help
U
User fee, User fee.