10/9/2003: FAQs Regarding SIMPLE-IRAs (Internal Revenue Service)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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