Quick Guides

Feature/Benefit SBO-k Plan Quick Reference Guide : 2012 Plan Year   Eligible Employer Any employer, providing only the business owner/s is/are eligible to participate in

Small business owners, who like the simplicity and low administrative costs associated with simplified employee pension (SEP) IRAs and savings incentive match plan for employees

Roth IRA Beneficiary Options Quick Reference HIGH LEVEL SUMMARY Spouse as sole primary beneficiary Treat as own ( often the only option available to a

SEP IRA Quick Reference Guide- 2011 SEP IRA Features and Benefits Eligible Employer Age Requirement Service  and compensation requirement Salary deferral allowed Maximum contributions allowed

SEP IRA Quick Reference Guide- 2010 SEP IRA Features and Benefits Eligible Employer Age Requirement Service  and compensation requirement Salary deferral allowed Maximum contributions allowed

Item 2009 Limit 2008 Limit Comments Traditional IRA and Roth IRA Participant contribution $5,000 $5,000 An individual may contribution up to 100% of eligible compensation,

 Traditional IRA Deductibility – For Tax Year 2008 Notes: 100% means $5,000, unless the individual will be at least age 50 by 12/31/2008, in which case it

Appleby Cheat Sheets ™- Roth Vs Traditional IRA – For tax year 2009 Roth IRA Traditional IRA Regular contribution $5,000 $5,000 Catch-up contribution $1,000 $1,000 Contribution eligibility