Focus on . . . SIMPLE Plans

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

8 Pages Posted: 26 Sep 2009  

David A. Pratt

Albany Law School

Date Written: 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.

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

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: https://ssrn.com/abstract=1478603

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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