Salary Reduction Simplified Employee Pensions (SARSEPs) | Practical Law

Salary Reduction Simplified Employee Pensions (SARSEPs) | Practical Law

A Practice Note providing an overview of Salary Reduction Simplified Employee Pensions (SARSEPs). It discusses the eligibility requirements, steps to starting and maintaining SARSEPs, contribution limits, treatment of distributions, tax treatment, and key features. In addition, the Note identifies the advantages and disadvantages of SARSEPs and considerations for a small employer.

Salary Reduction Simplified Employee Pensions (SARSEPs)

Practical Law Practice Note w-041-9119 (Approx. 12 pages)

Salary Reduction Simplified Employee Pensions (SARSEPs)

by Practical Law Employee Benefits & Executive Compensation
MaintainedUSA (National/Federal)
A Practice Note providing an overview of Salary Reduction Simplified Employee Pensions (SARSEPs). It discusses the eligibility requirements, steps to starting and maintaining SARSEPs, contribution limits, treatment of distributions, tax treatment, and key features. In addition, the Note identifies the advantages and disadvantages of SARSEPs and considerations for a small employer.