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Retirement Plans for Small Businesses

Employer-sponsored retirement plans that are ideally suited for business with 1 to 100 employees

SBO 401(k)

Definition An SBO 401(k), is a 401(k) plan established by self-employed individuals for their businesses. Brand names for these plans include Individual-K, Solo-K and Uni-K

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SAR-SEP

Definition Salary Reduction Simplified Employee Pension Plan (SARSEP or SAR-SEP) A simple employee pension plan (SEP), to which employees may make salary deferral contributions. Definition

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Safe Harbor 401(k) Plan

Definition 401(k) plans that make contributions in accordance with a safe-harbor formula, resulting in the plan not being subject to the ACP and ADP nondiscrimination

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SIMPLE IRA 2-year rule

Definition 2-year restriction placed on transfers, rollovers and conversions of SIMPLE IRA assets. Under this restriction, SIMPLE IRA assets are ineligible to be transferred, rolled

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