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Section 408

An Internal Revenue Code section identifying several different simplified employee retirement plans. All the plans are designed around Individual Retirement Accounts (IRA’s). Section 408 discusses the three major types of employer provided Individual Retirement Accounts.

Simple Retirement Plan – Section 408(p)


There are several different retirement plans available to the small business owner.  But no plan offers so many advantages to small business as the Simple retirement plan.  The positive attributes include: 1) Easiest to understand, 2) Least amount [...]