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SIMPLE IRA contribution limits for 2001.


Guest rwallace
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Employee salary deferral $6,500 up or 100% of compensation-whichever is less. ( this was increaded from $6,000) The increase was announced in IR 2000-82 which can be found at http://ftp.fedworld.gov/pub/irs-news/ir-00-82.pdf

Employer has two options- matching $1 for $1 up to 3% of the employee's compensation or

making a 2% non-elective contribution- The compensation cap of $170,000 applies to the non-elective contribution.

IRS publications 590 and 560 provides other details , including examples, on the contributions. These can be found at http://www.irs.gov. Go to forms and publications

Life and Death Planning for Retirement Benefits by Natalie B. Choate
https://www.ataxplan.com/life-and-death-planning-for-retirement-benefits/

www.DeniseAppleby.com

 

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