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Draft of IRS Publication 560: Retirement Plans for Small Business (SEP, SIMPLE, and Qualified Plans), for Use in Preparing 2025 Returns (PDF)
Internal Revenue Service [IRS] Link to more items from this source
[Official Guidance]
Feb. 13, 2026

48 pages. "What's New: [1] Automatic enrollment.... [2] Compensation limits for 2025 and 2026.... [3] Elective deferral limits for 2025 and 2026.... [4] Defined contribution limits for 2025 and 2026.... [5] Defined benefit limits for 2025 and 2026.... [6] SIMPLE plan salary reduction contribution limits for 2025 and 2026.... [7] Catch-up contribution limits for 2025 and 2026.... [8] Higher catch-up contribution limit for ages 60 to 63.... [9] Distributions from Roth accounts."  MORE >>

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