Several different types of retirement plan - 401(k), defined benefit, and profit-sharing - can be made to suit a prosperous small business or professional practice. 但是如果你是一个非常小的企业，比如家庭, start-up, or sideline business, maybe you should consider adopting a SIMPLE IRA plan.

A SIMPLE IRA plan is a type of retirement plan specifically designed for small business and is an acronym for "Savings Incentive Match Plans for Employees." SIMPLE IRA plans are intended to encourage small business employers to offer retirement coverage to their employees but work just as well for self-employed persons without employees.

SIMPLE IRA plans contemplate contributions in two steps: first by the employee out of salary, and then by the employer, 作为“配对”供款(可少于雇员供款). Where SIMPLE IRA Plans are used by self-employed persons without employees - as IRS expressly allows - the self-employed person is contributing both as employee and employer, 两项供款均来自自雇收入.

SIMPLE IRA计划的一种形式允许雇主供款而不允许雇员供款. The ceiling on contributions, in this case, makes this SIMPLE IRA Plan option unattractive for self-employed individuals without employees.

To establish a SIMPLE IRA Plan you:

• Must have 100 or fewer employees.
• Cannot have any other retirement plans.
• Employees must earn $5,000 a year.

And, here is a quick list of pros and cons:

• 该计划不受日常401(k)计划的歧视规则的约束.
• Employees are fully vested in all contributions.
• 简单明了的福利公式允许易于管理.
• 可选择的参与式贷款和艰苦提取为员工增加了灵活性.
• No other retirement plans can be maintained.
• 取款和贷款的灵活性增加了雇主的管理负担.

How Much You Can Put in and Deduct

Those with relatively modest earnings will find that a SIMPLE IRA Plan lets them contribute (invest) and deduct more than other plans. With a SIMPLE IRA Plan, 你可以将自己的部分或全部收入存入并扣除. 这种“选择性延期”的上限在2023年为15,500美元(2022年为14,000美元)。.

If your earnings exceed that limit, 具体来说，你可以再缴纳少量的免赔额, your matching contribution as an employer. 你的雇主供款将是你自雇收入的3%, 最多不超过该年度的可选延期期限. 因此，2023年雇员和雇主的缴费总额不能超过31美元,000 ($15,500 maximum employee elective deferral, plus a maximum $15,500 for the employer contribution.)

Catch up contributions. Owner-employees age 50 or over can make a further deductible "catch up" contribution as employee of $3,500 in 2023 ($3,000 in 2022).

2023年50岁或以上的业主雇员，自营职业收入为40美元,000 could contribute and deduct $15,500 as employee plus an additional $3,500 employee catch up contribution, plus a $1,200 (3 percent of $40,000) employer match, for a total of $20,200.

Low-income owner-employees in SIMPLE IRA Plans may also be allowed a tax credit up to $2,000 in 2023 for single filers ($4,000 married filing jointly). 这被称为“储蓄者信贷”，2023年的收入不得超过73美元,000 for married filing jointly, $36,500 for singles and $54,750 for heads of household.

SIMPLE IRA plans are an excellent choice for home-based businesses and ideal for full-time employees or homemakers who make a modest income from a sideline business.

如果生活费用是由你的日常工作(或你配偶的工作)支付的, 然后你就可以自由地把你所有的副业收入, up to the ceiling, into SIMPLE IRA plan retirement investments.

An individual 401(k) plan, however, could allow you to contribute more, often much more, than SIMPLE IRA Plan. For example, if you are less than 50 years old with $50,000 of self-employment earnings in 2023, you could contribute $15,500美元到你的SIMPLE IRA计划加上50美元的3%,000 as an employer contribution, for a total of $17,000. A 401(k) plan would allow a $35,000 contribution.

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Withdrawal: Easy, but Taxable

There's no legal barrier to withdrawing amounts from your SIMPLE IRA Plan, whenever you please. There can be a tax cost, though: Besides regular income tax, 提前提款的10%罚款税(一般来说), withdrawal before age 59 1/2) rises to 25 percent on withdrawals in the first two years the SIMPLE IRA Plan is in existence.

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A SIMPLE IRA Plan

一个简单的IRA计划确实是一个“简单”的计划，建立和操作比大多数其他计划. Contributions go into an IRA that you set up. 那些已经熟悉IRA规则的投资选择, spousal rights, and creditors' rights don't have a lot new to learn.

向美国国税局和其他机构报告的要求可以忽略不计, at least for you, the self-employed person. Your SIMPLE IRA Plan's trustee or custodian, typically an investment institution, has reporting duties and the process for figuring the deductible contribution is a bit simpler than with other plans.

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What's Not So Good about SIMPLE IRA Plans

Other types of retirement plans are often better than the SIMPLE IRA Plan once self-employment earnings become significant. Other not-so-good features include the following:

因为投资是通过个人退休账户进行的，你不能直接控制. 你必须通过手机赌博软件下载排行机构或其他机构作为受托人或托管人, 实际上，如果你是自己的受托人，你的投资选择就会更少, as you could be in a Keogh. 然而，对于许多自雇人士来说，这不是问题. In this respect, a SIMPLE IRA Plan is like the SEP-IRA.

Other plans for self-employed persons allow a deduction for one year (say 2023) if the contribution is made the following year (2024) before the prior year's (2023) return is due (April 2024 or later with extensions). This rule applies to SIMPLE IRA Plans, 作为雇主所作的相应贡献(收入的3%). But there's no IRS pronouncement on when the employee's portion of the SIMPLE IRA Plan is due where the only employee is the self-employed person. Those who want to delay contribution would argue that they have as long as it takes to compute self-employment earnings for 2023 (though not beyond the 2023 return due date, with extensions).

你的钱越早进入这个计划，免税的时间就越长. 因此，推迟你的捐款并不是最明智的财务举措.

You can't set up the SIMPLE IRA Plan after the year ends and still get a deduction for that year, as is allowed with SEPs. Generally, to make a SIMPLE IRA Plan effective for the year it must be set up by October 1 of that same year. 在10月1日之后开始营业的，可以推迟日期. In this instance, the SIMPLE IRA Plan must be set up as soon thereafter as administratively feasible.

Then there's a problem if the SIMPLE IRA Plan is intended for a sideline business and you're already in a 401(k) plan in another business or as an employee. In this scenario, the total amount you can put into the SIMPLE IRA Plan and the 401(k) plan combined can't be more than $22,500 in 2023 or $30,000 total if catch-up contributions of $7,500 are made to the 401(k) if age 50 or older.

这里有一个例子:如果一个不到50岁的人投了12美元,500 in her 401(k), they can't put more than $10,000 in their SIMPLE IRA Plan in 2023. The same limit applies if you have a SIMPLE IRA Plan while also contributing as an employee to a "403(b) annuity" (typically for government employees and teachers in public and private schools).

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How to Get Started in a SIMPLE IRA Plan

您可以使用IRS表格5304-SIMPLE自行设立SIMPLE IRA计划， Savings Incentive Match Plan for Employees of Small Employers (SIMPLE) - Not for Use With a Designated Financial Institution, or Form 5305-SIMPLE, Savings Incentive Match Plan for Employees of Small Employers (SIMPLE) - for Use With a Designated Financial Institution但大多数人会找手机赌博软件下载排行机构帮他们处理文书工作. SIMPLE IRA Plans are offered by the same financial institutions that offer IRAs and 401(k) plans.

You can expect the institution to give you a plan document (approved by IRS or with approval pending) and an adoption agreement. In the adoption agreement, you will choose an "effective date,这是工资或营业收入支付的开始日期. Remember, 这个日期不能晚于你实施计划当年的10月1日, except when a business is formed after October 1.

Another key document is the Salary Reduction Agreement, 它简要地描述了钱是如何进入你的SIMPLE IRA计划的. 即使你支付给自己的是商业利润而不是工资，你也需要这样一份协议.

亦可能提供简单个人退休帐户计划的操作指引. 您还将作为参与者为自己建立一个SIMPLE IRA计划帐户.

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Keoghs, SEPs and SIMPLE IRA Plans Compared For 2023

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