Category: Retirement planning

New Retirement Plan Dollar Limits for 2012

COLA Increases for Dollar Limitations on Benefits and Contributions   The Internal Revenue Code provides for dollar limitations on benefits and contributions under qualified retirement plans. Code §415 requires the limits to be adjusted...


Each dataset represents the form year of the filing (the year printed in the top right box of the form). For 2008 and prior datasets, each dataset represents the plan year of the filing (the plan year end date entered by the filer in Part I of the Form 5500).

SEP – simplified employee pension plan

A SEP is a simplified employee pension plan. A SEP plan provides employers with a simplified method to make contributions toward their employees’ retirement and, if self-employed, their own retirement. Contributions are made directly...