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If I Want to Establish a SEP IRA, Do I Have to Establish One for All Owners of My Business?
If a business owner is a silent partner, and not an employee, they do not need to be included in the SEP IRA. You have to offer SEP IRAs to all of your employees.
If the business owners are not employees of the business, you do not need to offer a SEP IRA to them. If you intend to include one partner but not another, you should take care to ensure that whatever criteria you used to define who is eligible in your plan document will hold up to scrutiny.
A partnership deducts contributions to employee SEPs are a business expense, and their own contributions pass through to be deducted on their personal 1040. An IRS publication from several years ago made it clear that individual partners cannot have their own separate SEP accounts, since it must consider all of the employees of a business.
Should I use options in my portfolio?
Options can be a valuable tool in portfolio management, but investors should be well-versed in how options work
How is a Roth IRA Different from a Traditional IRA?
The difference is that the Roth contributions are made after-tax while the IRA contributions are deductible from income
If I Want to Establish a SEP IRA, Do I Have to Establish One for All Employees of My Business?
All employees that meet minimum eligibility criteria must be included in a SEP IRA arrangement
What’s a Defined Benefit Plan?
A Defined Benefit Plan involves a promise made by your employer to pay you a monthly “benefit” for the rest of your life
What is the Difference Between a Will and a Trust?
A primary difference between a will and a trust is that a will goes into effect once you die, but a trust goes into...
What is the Cup-and-Handle (Bullish) Pattern?
The Cup-and-Handle pattern is formed when a currency pair price initially declines and then rises to form a “U”like shape
What are Accounting Records?
Accounting records are the supporting documents that verify the history of transactions, audits, and reports
What is Federal Reserve Credit?
The Federal Reserve extends credit in the form of short-term loans to member banks. Banks avoid taking loans from the Fed
What is an Illiquid Security?
An illiquid security is one that cannot easily be sold or exchanged for cash on a timely basis. Examples of illiquid...
What are forward contracts?
Forward contracts are agreements to exchange specific assets on a specific date, at a price determined at the outset