Publication 560, Retirement Plans for Small Business
This publication discusses retirement plans you can set up and maintain for yourself and your employees. This publication covers the following types of retirement plans.
- SEP (simplified employee pension) plans.
- SIMPLE (savings incentive match plan for employees) plans.
- Qualified plans (also called H.R. 10 plans or Keogh plans when covering self-employed individuals), including 401(k) plans.
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