Simple Sep Sarsep Answer Book

Intended for tax professionals, this reference book uses a question-and-answer format to provide information on SEP establishment and qualification, SEP and SARSEP documents, ERISA considerations, contribution and distributions, compensation, self-employment, top-heavy plans, social security, deduction of employer contributions, taxation of SEP contributions, elective deferrals, IRS and DOL, IRAs, and 401(k) plans. Appendices contain sample forms, sample notifications and notices, illustrations of selected examples, calculation tables, comparison charts, and other supplementary materials. Citations are provided as research aids. The authors are consultants. Annotation (c) Book News, Inc., Portland, OR (booknews.com)