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Guest Ernie Guerriero
Posted

A small LLC has three employees, Mom age 70, Daughter age 38 and Son-In-Law age 38. Can the Mom waive out of the SIMPLE-IRA?

Guest Deena
Posted

If they have a SIMPLE IRA with a MATCH and not the non-elective then Mom just chooses not to salary defer and then there is no match to her so in essence she has opted out. If there were the 2% non-elective contribution by the employer then she would be included.

Guest Ernie Guerriero
Posted

Deena,

Thank you for your response.

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