Index

Symbols

401(k) Plan
Elective Deferrals, Elective Deferrals (401(k) Plans)
Safe harbor, Safe harbor 401(k) plan.

A

Annual additions, Annual additions.
Annual benefits, Annual benefits.
Assistance (see Tax help)
Automatic Enrollment, Automatic Enrollment

B

Business, definition, Business.

C

Common-law employee, Common-law employee.
Compensation, Compensation.
Contribution
Defined, Contribution.
Limits
Qualified plans, Limits on Contributions and Benefits
SEP-IRAs, Contribution Limits
SIMPLE IRA plan, Contribution Limits

D

Deduction
Defined, SIMPLE plans., Deduction.
Deduction worksheet for self-employed, Figuring your deduction.
Defined benefit plan
Deduction limits, Defined benefit plans.
Limits on contributions, Defined benefit plan.
Defined contribution plan
Automatic Enrollment, Automatic Enrollment
Deduction limits, Defined contribution plans.
Eligible automatic contribution arrangement, Eligible automatic contribution arrangement.
Forfeitures, Forfeiture.
Limits on contributions, Defined contribution plan.
Money purchase pension plan, Money purchase pension plan.
Profit-sharing plan, Profit-sharing plan.
Qualified automatic contribution arrangement, Qualified automatic contribution arrangement.
Definitions you need to know, Definitions You Need To Know
Disqualified person, Prohibited Transactions
Distributions (withdrawals), Distributions (Withdrawals)

E

EACA, Eligible automatic contribution arrangement.
Earned income, Earned income.
Eligible automatic contribution arrangement, Eligible automatic contribution arrangement.
Employees
Eligible, Eligible employee.
Excludable, Excludable employees.
Highly compensated, Highly compensated employee.
Leased, Leased employee.
Employer
Defined, Employer.
Excess Deferrals, Treatment of Excess Deferrals
Excise tax, Excise Tax on Reversion of Plan Assets
Nondeductible (excess) contributions, Excise Tax for Nondeductible (Excess) Contributions
Reduced benefit accrual, Notification of Significant Benefit Accrual Reduction
SEP excess contributions, Excise tax.
Excludable employees, Excludable employees.

H

Highly compensated employee, Highly compensated employee.

K

Keogh plans (see Qualified plans)

L

Leased employee, Leased employee.

N

Net earnings from self-employment, Net earnings from self-employment.
Notification requirements, Notification Requirement

P

Participant, definition, Participant.
Participation, Participation.
Partner, definition, Partner.
Publications (see Tax help)

Q

QACA, Qualified automatic contribution arrangement.
Qualified automatic contribution arrangement, Qualified automatic contribution arrangement.
Qualified Plan, definition, Qualified plan.
Qualified plans, Limits on Contributions and Benefits
Assignment of benefits, Benefits must not be assigned or alienated.
Benefits starting date, Benefit payment must begin when required.
Contributions, Contributions, Employer Contributions, Limits on Contributions and Benefits, When Contributions Are Considered Made, Where To Deduct Contributions
Deduction limits, Deduction Limits, Defined contribution plans., Defined benefit plans., Deduction Limit for Self-Employed Individuals, Carryover of Excess Contributions, Excise Tax for Nondeductible (Excess) Contributions
Deduction Worksheet for Self-Employed, Table and Worksheets for the Self-Employed
Deductions, Employer Deduction
Deferrals, Treatment of contributions., Reporting on Form W-2.
Defined benefit plan, Defined Benefit Plan
Defined contribution plan, Defined Contribution Plan
Distributions, Distributions
Minimum, Required Distributions
Required beginning date, Required beginning date.
Rollover, Rollover.
Tax on excess benefits, Tax on Excess Benefits
Tax on premature, Tax on Early Distributions
Tax treatment, Tax Treatment of Distributions
Elective Deferrals, Elective Deferrals (401(k) Plans)
Limits, Limit on Elective Deferrals
Employee nondeductible contributions, Employee Contributions
Excess Deferrals, Treatment of Excess Deferrals
Investing plan assets, Investing Plan Assets
Kinds of plans, Kinds of Plans
Leased employees, Leased employee.
Minimum requirements
Coverage, Minimum coverage requirement must be met.
Funding, Minimum Funding Requirement
Vesting, Minimum vesting standard must be met.
Prohibited transactions, Prohibited Transactions
Qualification rules, Qualification Rules
Rate Table for Self-Employed, Table and Worksheets for the Self-Employed
Rate Worksheet for Self-Employed, Table and Worksheets for the Self-Employed
Reporting requirements, Reporting Requirements
Setting up, Setting Up a Qualified Plan
Qualified Plans
Survivor benefits, Survivor benefits.
Qualified Roth Contribution Program, Qualified Roth Contribution Program

R

Rate Table for Self-Employed, Rate table for self-employed.
Rate Worksheet for Self-Employed, Rate worksheet for self-employed.
Required distributions, Required Distributions
Rollovers, Rollover.

S

Safe harbor 401(k) plan, Safe harbor 401(k) plan.
Salary reduction arrangement, Deferral percentage., Limit on Elective Deferrals
Salary Reduction Simplified Employee Pension(SARSEP), Salary Reduction Simplified Employee Pensions (SARSEPs)
SARSEP
ADP test, SARSEP ADP test.
Section 402(f) notice, Section 402(f) Notice.
Self-employed individual, Self-employed individual.
SEP plans
Deduction Worksheet for Self-Employed, Table and Worksheets for the Self-Employed
Rate Table for Self-Employed, Table and Worksheets for the Self-Employed
Rate Worksheet for Self-Employed, Table and Worksheets for the Self-Employed
Reporting and Disclosure, Reporting and Disclosure Requirements
SEP-IRAs
Contributions, Contributions for yourself.
Deductible contributions, Deducting Contributions, Excise tax.
Carryover of excess contributions, Carryover of Excess SEP Contributions
Deduction limits, Deduction Limit for Contributions for Participants
Limits for self-employed, Deduction Limit for Self-Employed Individuals
When to deduct, When To Deduct Contributions
Where to deduct, Where To Deduct Contributions
Distributions (withdrawals), Distributions (Withdrawals)
Eligible employee, Eligible employee.
Excludable employees, Excludable employees.
SIMPLE IRA plan
Compensation, Compensation.
Contributions, Contribution Limits
Deductions, Nonelective contributions.
Distributions(withdrawals), Distributions (Withdrawals)
Employee election period, Election period.
Employer matching contributions, Employer matching contributions.
Excludable employees, Excludable employees.
Notification requirements, Notification Requirement
When to deduct contributions, When To Deduct Contributions
SIMPLE plans, Who Can Set Up a SIMPLE IRA Plan?, Reporting on Form W-2.
SIMPLE 401(k), SIMPLE 401(k) Plan
SIMPLE IRA plan, SIMPLE IRA Plan
Simplified employee pension (SEP), Salary Reduction Simplified Employee Pensions (SARSEPs)
Salary reduction arrangement
Compensation of self-employed individuals, Compensation of self-employed individuals.
Employee compensation, Employee compensation.
Who can have a SARSEP, Who can have a SARSEP?
SEP-IRA contributions, How Much Can I Contribute?
Setting up a SEP, Setting Up a SEP
Sixty-day employee election period, Election period.
Sole proprietor, definition, Sole proprietor.

T

Tax help, How To Get Tax Help

U

User fee, User fee.

W

Worksheets
Deduction Worksheet for Self-Employed, Table and Worksheets for the Self-Employed
Rate Worksheet for Self-Employed, Table and Worksheets for the Self-Employed

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