Choosing a 退休 Plan that Fits Your Business
If you have yet to develop a retirement plan for your business, or if you're not sure the plan you've chosen is the right one, 这里有一些需要考虑的事情.
How much can my business afford to contribute?
The cost of contributions may be managed by the plan type.
A simplified employee pension plan (SEP) is funded by employer contributions only. SEP contributions are made to separate IRAs for eligible employees.1
Savings Incentive Match Plan for Employees of Small Employers (SIMPLE) IRAs blend employee and employer contributions. For example, some employers match employee contributions up to 100% of the first 3% of compensation. Others may contribute 2% of each eligible employee’s compensation. It’s up to the employer to decide the formula based on what works best for the business.2
A 401(k) is primarily funded by the employee; the employer can choose to make additional contributions, 包括配对供款.3
What plan accommodates high employee turnover?
The cost of covering short-tenured employees may be managed by eligibility requirements and vesting.
用SEP-IRA, 仅限年满21岁的员工, 获得至少750美元的报酬, and have been employed in three of the last five years must be covered.4
The SIMPLE IRA must cover employees who have earned at least $5,000 in any prior two years and are reasonably expected to earn $5,本年度为1万英镑.5
The 401(k) and defined benefit plan must cover all employees who are at least 21 years of age. These retirement plans are open for employees who have either worked 1,000 hours in the space of one full year or to those who have worked at least 500 hours per year for three consecutive years.6
Vesting is immediate on all contributions to the SEP-IRA, 简单的IRA和401(k)雇员延期付款, while a vesting schedule may apply to 401(k) employer contributions and defined benefits.
Do I want to maximize contributions for myself (and my spouse)?
The SEP-IRA and 401(k) offer higher contribution maximums than the SIMPLE IRA. For those business owners who are starting late, a defined benefit plan may offer even higher levels of allowable contributions.
My priority is to keep administration easy and inexpensive.
The SEP-IRA and SIMPLE IRA are straightforward to establish and maintain. 401(k)可能会更加繁重, but complicated testing may be eliminated by using a Safe Harbor 401(k). 一般, the defined benefit plan is the most complicated and expensive to establish and maintain of all plan choices.
1. 像传统的IRA一样, withdrawals from a SEP-IRA are taxed as ordinary income and, 如果在59岁半之前服用, may be subject to a 10% federal income tax penalty. 在大多数情况下, once you reach age 73, you must begin taking required minimum distributions.
2. 像传统的IRA一样, withdrawals from a SIMPLE IRAs are taxed as ordinary income and, 如果在59岁半之前服用, may be subject to a 10% federal income tax penalty. 在大多数情况下, once you reach age 73, you must begin taking required minimum distributions.
3. 在大多数情况下, you must begin taking required minimum distributions from your 401(k) or other defined contribution plan in the year you turn 73. Withdrawals from your 401(k) or other defined contribution plans are taxed as ordinary income, 如果在59岁半之前服用, may be subject to a 10% federal income tax penalty.
4. 国税局.政府,2023
5. 国税局.政府,2023
6. Investopedia.2022年8月29日
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