SIMPLE retirement plans.

Journal of AccountancyVol. 182 Nbr. 6, December 1996

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Summary


Savings incentive match plan for employees

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Extract


SIMPLE retirement plans.

One provision of the Small Business Job Protection Act, signed by President Clinton in August 1996, created the Savings Incentive Match Plan for Employees (SIMPLE), which allows employees to defer income and receive tax-...

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