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FAQs Regarding SIMPLE-IRAs
Internal Revenue Service [IRS] 
Oct. 9, 2003
13 Q&As. Excerpt: A SIMPLE IRA plan is a Savings Incentive Match Plan for Employees. It gives small employers a simplified method to make contributions toward their employees' retirement and their own retirement. Under a SIMPLE IRA plan, employees may choose to make salary reduction contributions and the employer makes matching or nonelective contributions.
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