A sole proprietor must have employees to establish a Keogh retirement plan.

What is the usual tax treatment of unfunded severance plan payments?

For the planning process, it is helpful to have employee census information for

Which of the following terms identify a type of employer (not employee) contribution to a 401(k) plan?(I)salary reduction(II)formula matching(III)discretionary matching(IV)pure discretionary

Which of the following actions are ways a person can get a tax deduction for health care?(I)itemize deductions(II)have medical expenses that exceed the floor for medical expense deductions(III)get a dollar-for-dollar credit on Form 1040(IV)get a first-dollar 100% reimbursement on Form 1040

In a tax deferred annuity plan, salary reductions, but not employer contributions, are generally subject to FICA and FUTA payroll taxes.

The amount of employer-guaranteed investment earnings that is credited annually to each employee’s account is the

For a self-employed individual, “earned income” takes the place of “compensation” in applying the qualified plan rules.

A qualified long-term care insurance contract

To be eligible for a small business health plan tax credit, a business must