Abstract

http://ssrn.com/abstract=1478603
 


 



Focus on . . . SIMPLE Plans


David A. Pratt


Albany Law School

1997

Journal of Pension Benefits, Vol. 4, No. 2, p. 37, Winter 1997

Abstract:     
The SIMPLE plan, a new retirement vehicle created by the Small Business Job Protection Act of 1996, may be something of a misnomer. Actually, two plans-an IRA and a 401(k)-the SIMPLE plan differs from its predecessors in various ways. In search of the promised simplicity, the author explains the new provisions step-by-step, examining eligibility, employer contributions, and reporting requirements, and offers commentary.

Number of Pages in PDF File: 8

Keywords: retirement, Small Business Job Protection Act of 1996, IRA, 401(k)

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Date posted: September 26, 2009  

Suggested Citation

Pratt, David A., Focus on . . . SIMPLE Plans (1997). Journal of Pension Benefits, Vol. 4, No. 2, p. 37, Winter 1997. Available at SSRN: http://ssrn.com/abstract=1478603

Contact Information

David A. Pratt (Contact Author)
Albany Law School ( email )
80 New Scotland Avenue
Albany, NY 12208
United States
518-472-5870 (Phone)

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