SEP-IRA是否适合您的企业?
If you're like many small business owners, running your own business is an all-consuming endeavor.
面对日常需求, choosing a retirement strategy for your business can become a casualty. The idea of establishing a plan could evoke worries about complicated reporting and administration.
如果这听起来很熟悉, then you may want to consider whether a Simplified Employee Pension Individual 退休 Arrangement (SEP-IRA) may be right for you.
A SEP-IRA can be established by sole proprietors, 合作伙伴关系, 和公司, 包括S公司.
The advantages of the SEP begin with the flexibility to vary employer contributions each year from 0% up to a maximum of 25% of compensation, with a maximum dollar contribution of $61,000 in 2022, 和66美元,000 in 2023.1
员工既得
The percentage you contribute must be the same for all eligible employees. Eligible employees are those age 21 or older who have worked for you in three of the last five years and have earned at least $650 in 2022 or $750 in 2023. Employees are immediately 100% vested in all contributions.1
There are no plan filings with the 国税局, making administration simple and low-cost. You only need to complete Form 5305 SEP and retain it for your own records. This form should be provided to all employees as they become eligible for participation.
不像其他计划, a SEP may be established as late as the due date (including extensions) of your business’ tax filing (generally April 15th) for making contributions for the prior year.
选择菜单
Each eligible employee will be asked to establish his or her own SEP-IRA account and self-direct the investments within the account, relieving you of choosing a menu of investment choices for the plan. The rules for accessing these funds are the same as those governing regular IRAs.
在大多数情况下, 一旦你到了73岁, you must begin taking required minimum distributions from a SEP-IRA and other defined contribution plans. Withdrawals from Traditional 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.2
不像自雇的401(k), which is only available to business owners with no employees, you cannot take a loan from your SEP assets. 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.2
The SEP earns the “simplified” in its name and stands as an attractive choice for business owners looking to maximize contributions while minimizing their administrative responsibilities.
1. 国税局.政府,2022
2. IRAs have exceptions to avoid the 10% withdrawal penalty, including death and disability.
The content is developed from sources believed to be providing accurate information. The information in this material is not intended as tax or legal advice. It may not be used for the purpose of avoiding any federal tax penalties. Please consult legal or tax professionals for specific information regarding your individual situation. This material was developed and produced by 手机赌博软件下载 to provide information on a topic that may be of interest. 消费品, Suite is not affiliated with the named broker-dealer, state- or SEC-registered investment advisory firm. 所表达的意见和 material provided are for general information, and should not be considered a solicitation for the purchase or 出售任何证券. 版权 手机赌博软件下载.
