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.
Other Items You May Find Useful
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)