Topics

• Simplified employee pension (SEP)
• SIMPLE retirement plan
• Qualified plan
• Individual retirement arrangement (IRA)

Useful Items

Publication

• 560   Retirement Plans for Small Business (SEP, SIMPLE, and Qualified Plans)
• 590   Individual Retirement Arrangements (IRAs) (Including Roth IRAs and Education IRAs)

Form (and Instructions)

• W-2   Wage and Tax Statement

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