[ Click for Index ]

Publication 560, Retirement Plans for Small Business

• Important Changes for 2001
• Important Changes for 2002
• Important Reminders
• 1. Definitions You Need To Know
• 2. Simplified Employee Pension (SEP)
  • Setting Up a SEP
  • How Much Can I Contribute?
    • Contribution Limits
  • Deducting Contributions
    • Deduction Limit for Contributions for Participants
    • Deduction Limit for Self-Employed Individuals
    • Deduction Limits for Multiple Plans
    • Carryover of Excess SEP Contributions
    • When To Deduct Contributions
    • Where To Deduct Contributions
  • Salary Reduction Simplified Employee Pension (SARSEP)
    • Limit on Elective Deferrals
    • Tax Treatment of Deferrals
  • Distributions (Withdrawals)
  • Additional Taxes
  • Reporting and Disclosure Requirements
• 3. SIMPLE Plans
  • 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
    • More Information on SIMPLE 401(k) Plans
• 4. Qualified Plans
  • Kinds of Plans
    • Defined Contribution Plan
    • Defined Benefit Plan
  • Setting Up a Qualified Plan
    • Adopting a Written Plan
    • Investing Plan Assets
  • Minimum Funding Requirement
  • Contributions
    • When Contributions Are Considered Made
    • Employer Contributions
      • Limits on Contributions and Benefits
    • Employee Contributions
  • Employer Deduction
    • Deduction Limits
    • Deduction Limit for Self-Employed Individuals
    • Where To Deduct Contributions
    • Carryover of Excess Contributions
    • Excise Tax for Nondeductible (Excess) Contributions
  • Elective Deferrals (401(k) Plans)
    • Limit on Elective Deferrals
    • Treatment of Excess Deferrals
  • Distributions
    • Required Distributions
    • Distributions From 401(k) Plans
    • Tax Treatment of Distributions
    • Tax on Early Distributions
    • Tax on Excess Benefits
    • Reversion of Plan Assets
    • Notification of Significant Benefit Accrual Reduction
  • Prohibited Transactions
    • Tax on Prohibited Transactions
  • Reporting Requirements
  • Qualification Rules
• 5. Table and Worksheets for the Self-Employed
• 6. How To Get Tax Help

---

Index

[ Click for Table of Contents ]

A

• Annual additions
• Annual benefits

B

• Business, definition

C

• Common-law employee
• Compensation
• Contribution, Defined
• Contribution, Limits, Qualified plans
• Contribution, Limits, SEP-IRAs

D

• Deduction
• Deduction worksheet for self-employed
• Defined benefit plan, Deduction limits
• Defined benefit plan, Limits on contributions
• Defined contribution plan, Deduction limits
• Defined contribution plan, Limits on contributions
• Defined contribution plan, Money purchase pension plan
• Defined contribution plan, Profit-sharing plan
• Definitions you need to know
• Disqualified person

E

• Earned income
• Employees, Eligible
• Employees, Eligible
• Employees, Excludable
• Employees, Highly compensated
• Employees, Leased
• Employer
• Excise tax, Reduced benefit accrual

F

• Form, 1040
• Form, 1099-R
• Form, 5304-SIMPLE
• Form, 5305-S
• Form, 5305-SA
• Form, 5305-SEP
• Form, 5305-SIMPLE
• Form, 5310
• Form, 5329
• Form, 5330
• Form, 5330
• Form, 5330
• Form, 5330
• Form, 5500
• Form, 5500
• Form, 5500
• Form, 5500
• Form, 5500-EZ
• Form, 8717
• Form, Form W-2
• Form, Schedule K (Form 1065)
• Form, W-2

K

• Keogh plans ( See Qualified plans )

N

• Net earnings from self-employment

P

• Participant
• Participation
• Partner

Q

• Qualified plans, Assignment of benefits
• Qualified plans, Benefits starting date
• Qualified plans, Contributions
• Qualified plans, Contributions
• Qualified plans, Contributions
• Qualified plans, Deduction limits
• Qualified plans, Deduction limits
• Qualified plans, Deduction limits
• Qualified plans, Deduction limits
• Qualified plans, Deduction limits
• Qualified plans, Deductions
• Qualified plans, Deferrals
• Qualified plans, Deferrals
• Qualified plans, Deferrals
• Qualified plans, Deferrals
• Qualified plans, Deferrals
• Qualified plans, Defined benefit plan
• Qualified plans, Defined contribution plan
• Qualified plans, Distributions
• Qualified plans, Distributions, Minimum
• Qualified plans, Distributions, Required beginning date
• Qualified plans, Distributions, Rollover
• Qualified plans, Distributions, Tax on excess benefits
• Qualified plans, Distributions, Tax on premature
• Qualified plans, Distributions, Tax treatment
• Qualified plans, Employee nondeductible contributions
• Qualified plans, Investing plan assets
• Qualified plans, Kinds of plans
• Qualified plans, Leased employees
• Qualified plans, Minimum requirements, Coverage
• Qualified plans, Minimum requirements, Funding
• Qualified plans, Minimum requirements, Vesting
• Qualified plans, Prohibited transactions
• Qualified plans, Qualification rules
• Qualified plans, Reporting requirements
• Qualified plans, Setting up

R

• Rate Table for Self-Employed
• Rate Worksheet for Self-Employed

S

• Salary reduction arrangement
• Salary reduction arrangement
• SARSEP ADP test
• Self-employed individual
• SEP plans, Deduction Worksheet for Self-Employed
• SEP-IRAs, Contributions
• SEP-IRAs, Deductible contributions
• SEP-IRAs, Deductible contributions
• SEP-IRAs, Deductible contributions, Carryover of excess contributions
• SEP-IRAs, Deductible contributions, Deduction limits
• SEP-IRAs, Deductible contributions, Limits for self-employed
• SEP-IRAs, Deductible contributions, Multiple plan limits
• SEP-IRAs, Deductible contributions, When to deduct
• SEP-IRAs, Deductible contributions, Where to deduct
• SEP-IRAs, Distributions (withdrawals)
• SIMPLE IRA plan, Compensation
• SIMPLE IRA plan, Contributions
• SIMPLE IRA plan, Deductions
• SIMPLE IRA plan, Distributions (withdrawals)
• SIMPLE IRA plan, Employee election period
• SIMPLE IRA plan, Employer matching contributions
• SIMPLE IRA plan, Excludable employees
• SIMPLE IRA plan, Notification requirements
• SIMPLE IRA plan, When to deduct contributions
• SIMPLE plans
• SIMPLE plans, SIMPLE 401(k)
• SIMPLE plans, SIMPLE IRA plan
• Simplified employee pension (SEP)
• Simplified employee pension (SEP), Salary reduction arrangement, Compensation of self-employed individuals
• Simplified employee pension (SEP), Salary reduction arrangement, Employee compensation
• Simplified employee pension (SEP), Salary reduction arrangement, Who can have a SARSEP
• Simplified employee pension (SEP), SEP-IRA contributions
• Simplified employee pension (SEP), Setting up a SEP
• Sole proprietor
• Suggestions

T

• Taxpayer Advocate
• TTY/TDD information

U

• User fee

Publication Index | 2002 Tax Help Archives | Tax Help Archives | Home