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    • Home
    • Portal
    • Tax Preparation
    • Documents and Information
    • Quickbooks
    • Small Business Start Up
    • Due Dates
    • Resource
    • Retirement Plan Overview
    • About
    • Contact Us
    • Appointment
    • Downloads

  • Home
  • Portal
  • Tax Preparation
  • Documents and Information
  • Quickbooks
  • Small Business Start Up
  • Due Dates
  • Resource
  • Retirement Plan Overview
  • About
  • Contact Us
  • Appointment
  • Downloads

Retirement Plan Overview

Following is information to begin learning about retirement plan options for a small business.  The link below will provide more specific information from IRS.


Our office does not administer retirement plans.  However, we can recommend a financial planner to assist you, and help with determining the limit of contribution.


This content is meant to be combined with further study and conversation for complete understanding.

Find out more

Retirement Plans

SEP (Simplified Employee Pension)

SEP contribution rate is based on compensation and must be the same for all employees. This is a good option for a sole-proprietor with no employees. Only the employer may contribute.

Contribution deadline

Due date of employer's return, including extensions

Maximum contribution (2024)

smaller of $69,000 or 25% of compensation

SIMPLE (Savings Incentive Match PLan for Employees) IRA and Simple 401(k)

A written, nondiscriminatory plan is required. Both the employee and the employer may contribute.

Contribution deadline: Employee

30 days after the end of the month for which the contributions are made.

Contribution deadline: Employer

Due date of employer's return (including extensions.)

Maximum contribution (2024): Employee

Salary reduction up to $16,000, plus $3500 if over 50.

Maximum contribution (2024): Employer

Dollar for dollar up to 3% of compensation or fixed nonelective 2% of compensation.

IRA (Individual Retirement Arrangement)

Contributions to an IRA require earned income, and may be deductible on your income tax return. Higher Income may limit deduction.

Contribution deadline

April 15

Maximum contribution (2025)

$7000, plus $1000 for 50 and over

Roth IRA (Individual Retirement Arrangement)

Contributions to a Roth IRA require earned income, and are not deductible. Earnings are not taxed if the rules are followed.

Contribution deadline

April 15

Maximum contribution (2025)

$7000, plus $1000 for 50 and over

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