小企业的退休计划选择
As a small-business owner, figuring out retirement choices can be a little intimidating. How do you pick the most appropriate retirement p局域网的 your business as well as your employees?
There are a number of choices when creating retirement plan strategies for you and your employees. 在这里, we will review three of the most popular for small businesses: SIMPLE-IRAs, 简化, 和401 (k) s. Read on below to learn more about each type of retirement plan.
This article is for informational purposes only and is not a replacement for real-life advice, 所以一定要咨询你的税务, 法律, and accounting professionals before implementing or modifying a retirement plan.
SIMPLE-IRAs. SIMPLE代表 Savings Incentive M青岛 P局域网的 Employees. This is a traditional IRA that is set up for employees and allows both employees and employers to contribute. If you’re an employer of a small business who needs to get started with a retirement plan, 简易个人退休账户可能适合你. SIMPLE-IRA’s provide some degree of flexibility in that employers can choose to either offer a m青岛ing contribution to their employee’s retirement account or make nonelective contributions. 除了, employees can choose to make salary reduction contributions to their own retirement account. Some small business owners opt for a SIMPLE-IRA because they find the maintenance costs are lower compared with other plans.1,2
Distributions from SIMPLE-IRAs are taxed as ordinary income, 如果在59岁半之前服用, 可能要缴纳10%的联邦所得税罚款. Generally, once you reach age 73, you must begin taking required minimum distributions.
对于企业使用SIMPLE-IRA, it typically must have fewer than 100 employees and cannot have any other retirement plans in place.1
简化. SEP计划(也称为SEP- ira)是 Simplified Employee Pension计划. Any business of any size can set up one of these types of retirement plans, 包括自雇企业主. 比如SIMPLE-IRA, this type of retirement plan may be an attractive choice for a business owner because a SEP-IRA does not have the start-up and operating costs of a conventional retirement plan. This is a type of retirement plan that is solely sponsored by the employer, and you must contribute the same percentage to each eligible employee. 员工不能添加自己的供款. 不像其他的退休计划, contributions from the employer can be flexible from year to year, which can help businesses that have fluctuations in their cash flow.3
很像simple - ira, sep - ira按普通收入征税, 如果在59岁半之前服用, 可能要缴纳10%的联邦所得税罚款. Generally, once you reach age 73, you must begin taking required minimum distributions.
401(k)s. 401(k)计划由员工出资, 在某些情况下, 还有雇主供款. 在大多数情况下, you must begin taking required minimum distributions from your 401(k) or other defined contribution plan in the year you turn 73. 提款按普通收入征税, 如果在59岁半之前服用, 可能要缴纳10%的联邦所得税罚款.1
1. 国税局.gov, 2021年3月4日
2. Investopedia.网站，2021年4月25日
3. Investopedia.网站，2021年2月23日
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