Choosing a Retirement Plan that Fits Your Business
如果你还没有为你的企业制定退休计划, 或者如果你不确定你选择的计划是正确的, here are some things to consider.
How much can my business afford to contribute?
The cost of contributions may be managed by the plan type.
简化雇员退休金计划(SEP)只由雇主供款. 为合资格的雇员提供独立的个人退休帐户供款.1
小型雇主雇员储蓄激励匹配计划(SIMPLE)个人退休帐户混合雇员和雇主供款. 例如，一些雇主将雇员的供款与薪酬的前3%匹配到100%. 其他公司可以按每位符合条件的雇员的薪酬缴纳2%. 这取决于雇主根据最适合企业的方式来决定公式.2
A 401(k) is primarily funded by the employee; the employer can choose to make additional contributions, including matching contributions.3
What plan accommodates high employee turnover?
覆盖短期雇员的成本可以通过资格要求和归属来管理.
With the SEP-IRA, only employees who are at least 21 years old, earn at least $750 in compensation, 并且在过去的五年中有三年被雇佣，必须被涵盖.4
简单个人退休账户必须覆盖那些至少挣了5美元的雇员,在过去的两年里，我的年薪是5000美元，合理的预期年薪是5美元,000 in the current year.5
401(k)和固定收益计划必须覆盖所有年满21岁的员工. 这些退休计划是开放给那些有工作经验的员工的,在一年内工作超过5000小时，或连续三年每年至少工作500小时.6,7
Vesting is immediate on all contributions to the SEP-IRA, SIMPLE IRA and 401(k) employee deferrals, 而归属计划可能适用于401(k)雇主供款和固定福利.
我想为自己(和我的配偶)做出最大的贡献吗??
SEP-IRA和401(k)提供比SIMPLE IRA更高的供款上限. For those business owners who are starting late, 固定收益计划可能提供更高的允许供款水平.
My priority is to keep administration easy and inexpensive.
SEP-IRA和SIMPLE IRA易于建立和维护. The 401(k) can be more onerous, 但使用安全港401(k)计划可以省去复杂的测试。. Generally, 固定收益计划是所有计划选择中最复杂和最昂贵的.
1. Like a Traditional IRA, withdrawals from a SEP-IRA are taxed as ordinary income and, if taken before age 59½, may be subject to a 10% federal income tax penalty. 在大多数情况下，一旦你年满73岁，你就必须开始领取规定的最低分配额.
2. Like a Traditional IRA, 简单个人退休账户的提款按普通收入征税, if taken before age 59½, may be subject to a 10% federal income tax penalty. 在大多数情况下，一旦你年满73岁，你就必须开始领取规定的最低分配额.
3. In most circumstances, 在你年满73岁的那一年，你必须开始从你的401(k)或其他固定缴款计划中提取所需的最低分配. 从401(k)计划或其他固定缴款计划中提取的资金将作为普通收入征税, and if taken before age 59½, may be subject to a 10% federal income tax penalty.
4. IRS.gov, 2024
5. IRS.gov, 2024
6. IRS.gov, 2024
7. Congress.gov, 2024
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