The Savings Incentive Match Plan, or SIMPLE IRA, is an easy retirement plan geared especially for small business owners. You can offer a SIMPLE IRA plan if you have less than 100 employees and you don't offer another retirement plan. You'll benefit from tax-deductible employer contributions and your employees will benefit from day-one 100% vesting and the ability to rollover their accounts.
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 Payroll Definitions
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