个体户, 合作伙伴关系, 有限责任公司, 附属法团, and C Corporations that do not employ any common-law employees have several options for business retirement plans. The business owner's spouse (if employed and compensated by the business) may also participate in these plans.
个人401 k
适用于没有普通法雇员的企业, these business retirement plans allow owners to maximize their contributions. 雇主供款可抵税 (subject to applicable limits) to the business, and salary deferrals can be made on a 税前 basis (which are excluded from income for federal income tax purposes) or as Designated Roth Contributions.
SEP IRA
Simplified employee pension (SEP) plans allow business owners to set aside money in a retirement account for themselves (and spouse, (如适用)受适用的限制. 没有管理成本, 文书工作很少, 所有的捐款都是免税的.
简单的爱尔兰共和军
因为只有业主的企业少于100名员工, 企业主可以建立简易个人退休账户(包括配偶). A business owner (and spouse) is able to defer a portion of his/her salary as 税前 contributions and the business makes a tax-deductible matching or non-elective contribution. 没有管理成本和最少的文书工作.
Service is available online and through a toll-free phone number, 这样你就可以专心经营你的生意了.
SEP IRA
Simplified employee pension (SEP) plans allow the business to make all contributions for every eligible employee. 没有管理成本, 文书工作很少, 所有的捐款都是免税的 (subject to applicable limits).
简单的爱尔兰共和军
Any business with 100 or fewer employees can establish a 简单的爱尔兰共和军. 没有管理成本 and it offers benefits similar to a 401k plan. 雇员可以延迟支付一部分工资, 税前, and the business makes a tax-deductible matching or non-elective contribution.
安全港401k计划
Most for-profit and some non-profit businesses can establish a 401k. The 安全港401k计划 requires the business to contribute either matching or non-elective contributions to the plan on behalf of eligible employees. Safe Harbor plans do not restrict the amount of money highly compensated employees can contribute to the plan. 符合条件的雇员可以从工资中拿出一部分供款, 税前或指定罗斯供款. Profit-sharing contributions are optional and employer contributions are tax deductible.
传统的401k计划
The traditional 401k plan allows eligible employees to contribute a portion of their salaries, 无论是税前的还是指定的罗斯供款. 企业可选择贡献匹配, non-elective, or profit-sharing contributions to the plan on behalf of eligible employees. 雇主供款可抵税, and employee contributions may be excluded from income for federal income tax purposes.
| 个人401 k | SEP IRA | 简单的爱尔兰共和军 | 安全港401k | 传统的401 k | 利润分享计划 | |
|---|---|---|---|---|---|---|
| 业务类型 | Businesses with no common-law employees and wanting to maximize contributions. | Any business willing to make all plan contributions and desires simplified plan administration. | Any business with 100 or less employees seeking a mix of employee and employer contributions. | A business that's able to make a required contribution and wants to allow all employees the opportunity to maximize salary deferrals. | A business that doesn't want required employer contributions and owners are not concerned with maximizing their contributions. | Any business willing to make all plan contributions and seeking simplified administration (e.g. 没有雇员供款). |
| 关键好处 | Offers Designated Roth Contributions or 税前 contributions and loan privileges. | 没有年度成本或IRS申报要求. | 没有年度成本或IRS申报要求. 与401k计划类似. |
Allows larger employee contributions due to required employer contributions. Designated Roth Contributions, automatic enrollment, and automatic increase features available. |
Designated Roth Contributions, automatic enrollment, and automatic increase features available. | Various allocation formulas available for employer contributions. 雇主供款可受归属时间表规限. 计划投资通常由雇主指导. |
| 每位参加者在2024纳税年度的最高供款总额 | Employee elective deferral of $23,000 or $30,500 if age 50 or older. 总上限为100%员工补偿或69美元,000 ($76,50岁或以上(如有补缴供款，则为500元). | 低于69,000美元或雇员薪酬的25%. | Employee elective deferral limit is $16,000 or $19,500 if age 50 or older. Employer must make a matching contribution up to 3% of compensation, 或按每位合资格雇员薪酬的2%作为非选择性支付. | Employee elective deferral of $23,000 or $30,500 if age 50 or older. 总上限为100%员工补偿或69美元,000 (or $76,50岁或以上(如有补缴供款，则为500元). | Employee elective deferral of $23,000 or $30,500 if age 50 or older. 总上限为100%员工补偿或69美元,000 (or $76,50岁或以上(如有补缴供款，则为500元). | $69,000 |
| 可以有一个兑现时间表吗? | No | No | No | 是的，就“非安全港”雇主供款而言. | 是的，任何雇主供款. | 是的 |
| 可以选择贷款吗?? | 是的 | No | No | 是的 | 是的 | 是的 |
| 其他计划信息 | 可能需要IRS表格5500. 所需的年管理费. |
没有行政费用或美国国税局的年度申报要求. 没有雇员供款. |
没有行政费用或美国国税局的年度申报要求. 所需的年管理费. |
需要填写IRS表格5500. 所需的年管理费. |
需要填写IRS表格5500. 所需的年管理费. |
IRS表格5500. |
| 投资选择 | 贝莱德与美国基金 | 贝莱德基金或State Farm年金 | 黑石基金 | 贝莱德与美国基金 | 贝莱德与美国基金 | 贝莱德与美国基金 |
| 更多信息 | 个人401 k | SEP IRA | 简单的爱尔兰共和军 | 安全港401k | 传统的401 k |
相关链接
A 10% tax penalty may apply for withdrawals from tax-qualified products before age 59½.
证券不受FDICpp王者电子官网, 不是银行担保，有投资风险吗, 包括可能的本金损失.
证券由State Farm®VP管理公司发行.
贝莱德共同基金由贝莱德投资公司分销, 有限责任公司(及其附属公司), “贝莱德”). BlackRock is not affiliated with SFVPMC or any other entity mentioned 在这里in. 贝莱德是贝莱德公司的注册商标.
SFVPMC is a separate entity from Capital Research and Management Company (CRMC) which is the investment adviser for the American Funds. American Funds securities are distributed through American Funds Distributors, 公司. All Capital Group trademarks referenced are registered trademarks owned by The Capital Group Companies, 公司. 或附属公司.
State Farm®及其代理均不提供税务或法律建议.
AP2024/03/0349