An employer can make contributions to the SIMPLE IRA of an employee who is 72 years old.

A tax deferred annuity is not subject to Section 415 limits.

June Tandy is covered under a SIMPLE IRA at Barker Jones Auction House where she is employed. This year, no salary deductions or employer contributions were allocated to her SIMPLE IRA. If June makes a contribution to her personal IRA this year, her deduction limit will be based on those applying to a person who is not an active participant in a qualified retirement plan.

Qualified plan minimum distribution rules apply to Section 457 plans.

Following ERISA guidelines for qualified plan investments generally results in selecting from a rather narrow range of investment strategies.

An employee can use an employer-provided legal service plan to obtain legal advice on a divorce proceeding.

In addition to elective salary reduction contributions, which of the following may be used as an alternative for making contributions into a 401(k) plan?

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