个体户, 合作伙伴关系, limited liability companies, 附属法团, 不雇用普通法雇员的公司有几种商业退休计划的选择. 企业主的配偶(如果受雇并得到企业的补偿)也可以参加这些计划.
个人401 k
For businesses with no common-law employees, 这些商业退休计划允许业主最大限度地提高他们的贡献. 雇主供款可为企业抵扣税款(受适用限额限制), 工资递延可以在税前基础上进行(在联邦所得税中不包括在收入中)，也可以作为指定罗斯供款进行.
SEP IRA
简化雇员养老金(SEP)计划允许企业主在退休账户中为自己(和配偶)留出资金, if applicable) subject to applicable limits. T在这里 are no administration costs, paperwork is minimal, and all contributions are tax deductible to the business.
简单的爱尔兰共和军
Since an owner-only business is less than 100 employees, a business owner can establish a 简单的爱尔兰共和军 (including a spouse). 企业主(及其配偶)可以将其工资的一部分作为税前供款，而企业则可以进行免税的匹配供款或非选择性供款. T在这里 are no administration costs and minimal paperwork.
服务可通过在线和免费电话号码获得, so you can focus on running your business.
SEP IRA
简化的雇员退休金(SEP)计划允许企业为每个符合条件的雇员提供所有的供款. T在这里 are no administration costs, paperwork is minimal, 所有供款均可抵税(受适用限额限制).
简单的爱尔兰共和军
任何拥有100名或更少员工的企业都可以建立简单的爱尔兰共和军. 它没有管理成本，而且提供与401k计划类似的福利. Employees are able to defer a portion of their salary, 税前, 企业可以进行免税的匹配捐款或非选择性捐款.
安全港401k plan
大多数营利性和非营利性企业都可以建立401k计划. 安全港401k计划要求企业代表符合条件的雇员向该计划提供匹配的或非选择性的供款. 安全港计划不限制高收入雇员向该计划缴纳的金额. Eligible employees can contribute a portion of their salaries, either 税前 or as a Designated Roth Contribution. 利润分享供款是可选的，雇主供款是可扣税的.
传统的401 k plan
传统的401k计划允许符合条件的员工缴纳一部分工资, either 税前 or as a designated Roth contribution. The business may choose to contribute matching, non-elective, 或代表合资格雇员向该计划供款. Employer contributions are tax deductible, 雇员的供款可以从联邦所得税的收入中扣除.
| 个人401 k | SEP IRA | 简单的爱尔兰共和军 | 安全港401k | 传统的401 k | 利润分享计划 | |
|---|---|---|---|---|---|---|
| 业务类型 | 企业没有普通法雇员，并希望最大限度地提高贡献. | 任何愿意缴付全部计划供款并希望简化计划管理的企业. | 任何拥有100名或更少员工的企业都需要雇员和雇主共同出资. | 一个企业能够做出要求的贡献，并希望允许所有员工有机会最大限度地推迟工资. | 一个企业不需要雇主要求的捐款，所有者也不关心他们的捐款最大化. | 任何愿意缴付全部计划供款并寻求简化管理的企业(例如.g. no employee contributions). |
| 关键好处 | 提供指定罗斯供款或税前供款和贷款特权. | Operate with no annual costs or IRS filing requirements. | Operate with no annual costs or IRS filing requirements. Similar features to a 401k plan. |
允许较大的雇员供款，因为雇主需要供款. 指定罗斯供款，自动登记和自动增加功能. |
指定罗斯供款，自动登记和自动增加功能. | Various allocation formulas available for employer contributions. Employer contributions can be subject to vesting schedule. Plan investments are typically directed by employer. |
| Maximum total contributions per participant for tax years 2024 | 雇员自愿延后23,000元，如年龄在50岁或以上，则延后30,500元. Overall limit of 100% employee's compensation or $69,000 ($76,500 if age 50 or older with catch-up contributions). | Lesser of $69,000 or 25% of employee's compensation. | 雇员选择延期付款限额为16,000元，如年龄在50岁或以上，则为19,500元. 雇主必须作出最高达补偿3%的匹配供款, or a non-elective of 2% of each eligible employee's compensation. | 雇员自愿延后23,000元，如年龄在50岁或以上，则延后30,500元. Overall limit of 100% employee's compensation or $69,000 (or $76,500 if age 50 or older with catch-up contributions). | 雇员自愿延后23,000元，如年龄在50岁或以上，则延后30,500元. Overall limit of 100% employee's compensation or $69,000 (or $76,500 if age 50 or older with catch-up contributions). | $69,000 |
| Can t在这里 be a vesting schedule? | No | No | No | 是的, on "non-safe harbor" employer contributions. | 是的, on any employer contributions. | 是的 |
| Are loans an option? | 是的 | No | No | 是的 | 是的 | 是的 |
| Additional plan information | IRS Form 5500 may be required. Annual administration fee required. |
No administrative costs or IRS annual filing requirements. No employee contributions. |
No administrative costs or IRS annual filing requirements. Annual administration fee required. |
IRS Form 5500 required. Annual administration fee required. |
IRS Form 5500 required. Annual administration fee required. |
IRS Form 5500 Required. |
| 投资选择 | BlackRock and American Funds | 黑石基金 or State Farm 年金 | 黑石基金 | BlackRock and American Funds | BlackRock and American Funds | BlackRock and American Funds |
| 更多信息 | 个人401 k | SEP IRA | 简单的爱尔兰共和军 | 安全港401k | 传统的401 k |
在59岁半之前，从符合免税条件的产品中提款可能会被处以10%的罚款.
Securities are not FDIC insured, are not bank guaranteed and are subject to investment risk, including possible loss of principal.
Securities distributed by State Farm® VP Management Corp.
BlackRock mutual funds are distributed by BlackRock 投资, LLC (together with its affiliates, “贝莱德”). 贝莱德不隶属于SFVPMC或此处提及的任何其他实体. BlackRock is a registered trademark of BlackRock, 公司.
SFVPMC是一个独立于资本研究和管理公司(CRMC)的实体，CRMC是美国基金的投资顾问. 美国基金证券通过美国基金分销商公司分销. 所有Capital Group商标均为Capital Group公司所有的注册商标, 公司. or an affiliated company.
Neither State Farm® nor its agents provide tax or legal advice.
AP2024/03/0349