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Compensation Strategies Group, Ltd.
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DWC ERISA Consultants LLC
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Defined Benefit Specialist II or III Nova 401(k) Associates
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BPAS
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Simple IRA Plans for Small Businesses -- A Guide to Plan Advantages and Implemention (PDF)
Internal Revenue Service [IRS] and Employee Benefits Security Administration [EBSA], U.S. Department of Labor [DOL] 
[Official Guidance] Mar. 29, 2005
11 pages. Excerpt: A SIMPLE (Savings Incentive Match Plan for Employees of Small Employers) IRA plan offers great advantages for businesses that meet two basic criteria. First, your business must have 100 or fewer employees (who earned $5,000 or more during the preceding calendar year). In addition, you cannot currently have another retirement plan.
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