Transcription of FOR SMALL BUSINESSES - DOL
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FOR SMALL BUSINESSES - DOL
SEP RETIREMENT PLANS FOR SMALL BUSINESSESSEP Retirement Plans for SMALL BUSINESSES is a joint project of the Department of Labor s employee Benefits Security Administration (EBSA) and the Internal Revenue view this and other EBSA publications, visit the agency s website. To order publications or speak with a benefits advisor, contact EBSA electronically or call toll free: 866-444-3272. This material will be made available in alternative format to persons with disabilities upon request: Voice phone: (202) 693-8664 TTY: (202) 501-3911 This booklet constitutes a SMALL en ti ty compliance guide for pur pos es of the SMALL Business Regulatory Enforcement Fairness Act of RETIREMENT PLANS FOR SMALL BUSINESSES1 Looking for an easy and low-cost retirement plan? Why not consider a SEP?Simplified employee Pension (SEP) plans can provide a significant source of income at retirement by allowing employers to set aside money in retirement accounts for themselves and their employees.
Eligible Employee – An eligible employee is an employee who: 1. Is at least age 21, and 2. Has performed service for you in at least 3 of the last 5 years. All eligible employees must participate in the plan, including part-time employees, seasonal employees, and employees who die or terminate employment during the year.
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