Chapter 18

SIMPLE IRA. lEARNING oBJECTIVES: Have a basic understanding of the SIMPLE IRA REVIEW: This chapter briefly covers the SIMPLE (Savings Incentive Match Plans for Employees) IRA. Advantages and disadvantages are discussed following a section on when an employer might want to use a SIMPLE plan. Tax implications are covered next, followed by information on plan installation and ERISA … ................
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