Retirement Plans for Small Employers Toolkit | Practical Law
Resources to assist small employers in understanding the types of retirement plans available to them, including resources on simplified employee pensions (SEPs), salary reduction simplified employee pensions (SARSEPs), payroll deduction individual retirement accounts (IRAs), savings incentive match plan for employees individual retirement accounts (SIMPLE IRAs), savings incentive match plan for employees 401(k) plans (SIMPLE 401(k)) plans, and one-participant 401(k) plans. This Toolkit also includes resources to assist individuals advising small employers on complying with the relevant rules under the Employee Retirement Income Security Act of 1974 (ERISA) and the Internal Revenue Code (Code).