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Publication 560 (2003), Retirement Plans for Small Business
(SEP, SIMPLE, and Qualified Plans)
For use in preparing
2003
Returns
Table of Contents
Publication 560 - Introductory Material
Important Changes for 2003
Important Reminders
Introduction
SEP plans.
SIMPLE plans.
Qualified plans.
1. Definitions You Need To Know
Other options.
Exception.
2. Simplified Employee Pension (SEP)
Topics - This chapter discusses:
Useful Items - You may want to see:
Setting Up a SEP
When not to use Form 5305–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)
SARSEP ADP test.
Deferral percentage.
Employee compensation.
Compensation of self-employed individuals.
Choice not to treat deferrals as compensation.
Limit on Elective Deferrals
Tax Treatment of Deferrals
Distributions (Withdrawals)
Additional Taxes
Effects on employee.
Reporting and Disclosure Requirements
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
More Information on SIMPLE 401(k) Plans
4. Qualified Plans
Topics - This chapter discusses:
Useful Items - You may want to see:
Kinds of Plans
Defined Contribution Plan
Defined Benefit Plan
Setting Up a Qualified Plan
Adopting a Written Plan
Investing Plan Assets
Minimum Funding Requirement
Due dates.
Installment percentage.
Extended period for making contributions.
Contributions
When Contributions Are Considered Made
Employer Contributions
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
Excise Tax on Reversion of Plan Assets
Notification of Significant Benefit Accrual Reduction
Prohibited Transactions
Tax on Prohibited Transactions
Reporting Requirements
One-participant plan.
Form 5500–EZ not required.
Schedule A (Form 5500).
Schedule B (Form 5500).
Schedule P (Form 5500).
Qualification Rules
Early retirement.
Loan secured by benefits.
Waiver of survivor benefits.
Waiver of 30-day waiting period before annuity starting date.
Involuntary cash-out of benefits not more than dollar limit.
Exception for certain loans.
Exception for qualified domestic relations order (QDRO).
SIMPLE and safe harbor 401(k) plan exception.
5. Table and Worksheets for the Self-Employed
Community property laws.
6.
How To Get Tax Help
Publication 560 - Additional Material
Index
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