SEP-IRA是否适合您的企业?
If you're like many small business owners, running your own business is an all-consuming endeavor.
面对日常需求, choosing a retirement strategy for your business can become a casualty. The idea of establishing a plan could evoke worries about complicated reporting and administration.
如果这听起来很熟悉, then you may want to consider whether a Simplified Employee Pension Individual 退休 Arrangement (SEP-IRA) may be right for you.
独资经营者可以设立SEP-IRA, 合作伙伴关系, 和公司, 包括S公司.
The advantages of the SEP begin with the flexibility to vary employer contributions each year from 0% up to a maximum of 25% of compensation, 捐款上限为66美元,000 in 2023, 和69美元,000 in 2024.1
员工既得
The percentage you contribute must be the same for all eligible employees. Eligible employees are those age 21 or older who have worked for you in three of the last five years and have earned at least $750. Employees are immediately 100% vested in all contributions.1
There are no plan filings with the 国税局, making administration simple and low-cost. You only need to complete Form 5305 SEP and retain it for your own records. This form should be provided to all employees as they become eligible for participation.
不像其他计划, a SEP may be established as late as the due date (including extensions) of your business’ tax filing (generally April 15th) for making contributions for the prior year.
选择菜单
Each eligible employee will be asked to establish his or her own SEP-IRA account and self-direct the investments within the account, relieving you of choosing a menu of investment choices for the plan. The rules for accessing these funds are the same as those governing regular IRAs.
在大多数情况下, 一旦你到了73岁, you must begin taking required minimum distributions from a SEP-IRA and other defined contribution plans. Withdrawals from Traditional IRAs are taxed as ordinary income and, 如果在59岁半之前服用, 可能要缴纳10%的联邦所得税罚款.2
不像自雇的401(k), which is only available to business owners with no employees, 你不能从你的SEP资产中贷款. 在大多数情况下, you must begin taking required minimum distributions from your 401(k) or other defined contribution plan in the year you turn 73. Withdrawals from your 401(k) or other defined contribution plans are taxed as ordinary income, 如果在59岁半之前服用, 可能要缴纳10%的联邦所得税罚款.2
The SEP earns the “simplified” in its name and stands as an attractive choice for business owners looking to maximize contributions while minimizing their administrative responsibilities.
1. 国税局.政府,2024
2. IRAs have exceptions to avoid the 10% withdrawal penalty, including death and disability.
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