About Publication 560, Retirement Plans for Small Business (SEP, SIMPLE and Qualified Plans)

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.

Current Revision


Recent Developments

None at this time.


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All Publication 560 Revisions

About Publication 575, Pension and Annuity Income

About Publication 590-A, Contributions to Individual Retirement Arrangements (IRAs)

About Publication 590-B, Distributions from Individual Retirement Arrangements (IRAs)

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