search query: @indexterm Pension funds / total: 253
reference: 112 / 253
| Author: | Samuelson, J. L. |
| Title: | Simplified employee pensions. |
| Journal: | Management Accounting (New York)
1988 : SEP, VOL. 70:3, p. 29-31 |
| Index terms: | PENSION FUNDS SMALL BUSINESS PENSION SCHEMES |
| Language: | eng |
| Abstract: | Review of the Simplified Employee Pension (SEP) plan and its use by small business. An outline of the SEP. Eligibility rules and an example. Funding the plan, and the 1986 Tax Reform Act. A compensated employee. The setting up of an SEP. The advantages and disadvantages. |
SCIMA