Publication 560 - Retirement Plans For Small Business - 2001 Page 25
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26Index
A
F
Deduction limits . . . . . . . . 15
Deductible contributions:
Deduction Worksheet for
Carryover of excess
Annual additions . . . . . . . . . . 4
Form:
Self-Employed . . . . . . . 21
contributions . . . . . . . . 7
1040 . . . . . . . . . . . . . 15, 18
Annual benefits . . . . . . . . . . . 4
Deductions . . . . . . . . . . . 15
Deduction limits . . . . . . . . 7
1099 – R . . . . . . . . . . . . . 16
Assistance (See Tax help)
Deferrals . . . . . . . . . . . . . 16
Limits for self-employed . . 7
5304 – SIMPLE . . . . . . . . . 10
Defined benefit plan . . . . . 13
Multiple plan limits . . . . . . 7
5305 – S . . . . . . . . . . . . . 10
B
Defined contribution plan . . 13
When to deduct . . . . . . . . 8
5305 – SA . . . . . . . . . . . . 10
Business, definition . . . . . . . . 4
Distributions:
Where to deduct . . . . . . . 8
5305 – SEP . . . . . . . . . . . . 6
Minimum . . . . . . . . . . . 17
Distributions (withdrawals) . . 9
5305 – SIMPLE . . . . . . . . . 10
Required beginning
Eligible employee . . . . . . . . 6
C
5310 . . . . . . . . . . . . . . . 20
date . . . . . . . . . . . . . 17
Excludable employees . . . . . 6
5329 . . . . . . . . . . . . . . . 18
Comments . . . . . . . . . . . . . . 3
Rollover . . . . . . . . . . . . 17
SIMPLE IRA plan:
5330 . . . . . . . . . . 16, 18-19
Common-law employee . . . . . 4
Tax on excess benefits . . 18
5500 . . . . . . . . . . . . . . . 19
Compensation . . . . . . . . . 10
Compensation . . . . . . . . . . 5, 10
Tax on premature . . . . . 17
5500 – EZ . . . . . . . . . . . . 19
Contributions . . . . . . . . . . 11
Contribution:
Tax treatment . . . . . . . . 17
8717 . . . . . . . . . . . . . . . 20
Deductions . . . . . . . . . . . 11
Defined . . . . . . . . . . . . . . . 5
Employee nondeductible
Form W – 2 . . . . . . . . . . . 12
Distributions
Limits:
contributions . . . . . . . . . 14
Schedule K (Form 1065) . . 15
(withdrawals) . . . . . . . . 12
Qualified plans . . . . . . . 14
Investing plan assets . . . . . 13
W – 2 . . . . . . . . . . . . . . . 16
Employee election period . . 11
SEP-IRAs . . . . . . . . . . . 7
Kinds of plans . . . . . . . . . 13
Employer matching
Free tax services . . . . . . . . . 23
SIMPLE IRA plan . . . . . 11
Leased employees . . . . . . 20
contributions . . . . . . . . . 11
Minimum requirements:
Excludable employees . . . . 10
H
D
Coverage . . . . . . . . . . . 20
Notification requirements . . 11
Help (See Tax help)
Funding . . . . . . . . . . . . 14
When to deduct
Deduction . . . . . . . . . . . . . . . 5
Highly compensated
Vesting . . . . . . . . . . . . 20
contributions . . . . . . . . . 11
Deduction worksheet for
employees . . . . . . . . . . . . 5
Prohibited transactions . . . 18
SIMPLE plans:
self-employed . . . . . . . . . 21
Qualification rules . . . . . . . 20
SIMPLE 401(k) . . . . . . . . 12
Defined benefit plan:
Rate Table for
K
SIMPLE IRA plan . . . . . . . 10
Deduction limits . . . . . . . . 15
Self-Employed . . . . . . . 21
Simplified employee pension
Keogh plans: (See Qualified
Limits on contributions . . . . 14
Rate Worksheet for
(SEP):
plans)
Defined contribution plan:
Self-Employed . . . . . . . 21
Salary reduction arrangement:
Deduction limits . . . . . . . . 15
Reporting requirements . . . 19
Compensation of
Limits on contributions . . . . 14
L
Setting up . . . . . . . . . . . . 13
self-employed
Money purchase pension
Leased employee . . . . . . . . . 5
individuals . . . . . . . . . . 9
plan . . . . . . . . . . . . . . 13
R
Employee compensation . . 8
Profit-sharing plan . . . . . . 13
M
Who can have a
Rate Table for
Definitions you need to know . . 4
SARSEP . . . . . . . . . . . 8
More information (See Tax help)
Self-Employed . . . . . . . . . 21
Disqualified person . . . . . . . 18
SEP-IRA contributions . . . . . 7
Rate Worksheet for
Distributions (withdrawals) . . . 12
Setting up a SEP . . . . . . . . 6
Self-Employed . . . . . . . . . 21
N
Sixty-day employee election
Required distributions . . . . . . 17
Net earnings from
E
period . . . . . . . . . . . . . . . 11
self-employment . . . . . . . . . 5
Earned income . . . . . . . . . . . 5
Sole proprietor . . . . . . . . . . . 6
S
Notification requirements . . . 11
Employees:
Suggestions . . . . . . . . . . . . . 3
Salary reduction
Eligible . . . . . . . . . . . . . 6, 10
arrangement . . . . . . . . . . . 8
P
Excludable . . . . . . . . . . . . 6
T
SARSEP ADP test . . . . . . . . . 8
Highly compensated . . . . . . 5
Participant . . . . . . . . . . . . . . 6
Tax help . . . . . . . . . . . . . . . 23
Self-employed individual . . . . . 6
Leased . . . . . . . . . . . . . . . 5
Participation . . . . . . . . . . . . 20
Taxpayer Advocate . . . . . . . 23
SEP plans:
Employer . . . . . . . . . . . . . . . 5
Partner . . . . . . . . . . . . . . . . 6
TTY/TDD information . . . . . . 23
Deduction Worksheet for
Excise tax:
Publications (See Tax help)
Self-Employed . . . . . . . 21
Nondeductible (excess)
Rate Table for
U
contributions . . . . . . . . . 15
Q
Self-Employed . . . . . . . 21
Reduced benefit accrual . . 18
User fee . . . . . . . . . . . . . . . 13
Qualified plans:
Rate Worksheet for
Reversion of plan assets . . 18
Assignment of benefits . . . 21
Self-Employed . . . . . . . 21
SEP excess contributions . . . 7
Benefits starting date . . . . 20
SEP-IRAs:
Excludable employees . . . . . 10
Contributions . . . . . . . . 14-15
Contributions . . . . . . . . . . . 7
Page 25
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