401(k) plans benefit employers and employees

Article Abstract:

The 401(k) salary-reduction savings plans is beneficial to both employers and employees. Some employees view the funds as something to look forward to upon retirement, while others regard it as a non-taxable savings account from which they have the option to back out. For employers, the plan provides a kind of employee investment which the company can enhance. The two types of 401(k) plans are: the bonus type, which allows for the accumulation of contributions until bonuses are given at the end of the year and the thrift type, which allows the employees to contribute whatever amount every pay period.

author: Battersby, Mark E.
Salary reduction savings plans, 401K plans

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Retirement plan options for small businesses

Article Abstract:

Retirement or pension plans are sources of tax-saving possibilities even for small, family-run businesses. Money that is set aside for retirement plans is not taxed until it is withdrawn. The options that are available to small businesses are numerous. Among these is the Keogh plan, a form of a tax shelter for the self-employed. The alternatives to Keogh are the simplified employee pension or the SEP, the salary reduction SEP or SARSEP, the defined-benefit plan and the defined contribution plan. All these provide tax-savings for both the employer and the employee.

author: Battersby, Mark E.
Administration of General Economic Programs, Small Business, Admin. of general economic programs, Small Business Administration, Retirement Policy, Management, Finance, Retirement planning, Individual retirement accounts, Retirement, Tax shelters, Personnel policy, Keogh plans

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More tax benefits may be ahead for S corporations

Article Abstract:

A proposed legislation changing the tax provisions on S corporations may allow businesses licensed as S corporations to expand their ownership of a regular C corporation stock. The new bill would also allow S corporations to be treated for tax purposes as a partnership, which will thereby reduce their tax bills.

author: Battersby, Mark E.
Interpretation and construction, Taxation, Tax law, S corporations

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