Internal Revenue Code Section 408(k)
GPTKB entity
Statements (20)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
gptkb:United_States_federal_law
|
| gptkbp:appliesTo |
employers
employees |
| gptkbp:codifiedIn |
26 U.S. Code § 408(k)
|
| gptkbp:defines |
requirements for SEP IRAs
|
| gptkbp:enactedBy |
gptkb:United_States_Congress
|
| gptkbp:excludes |
certain employees under specific conditions
|
| https://www.w3.org/2000/01/rdf-schema#label |
Internal Revenue Code Section 408(k)
|
| gptkbp:partOf |
gptkb:Internal_Revenue_Code
|
| gptkbp:referencedIn |
gptkb:IRS_Form_5305-SEP
IRS Publication 560 |
| gptkbp:regulates |
Simplified Employee Pension (SEP) plans
|
| gptkbp:relatedTo |
retirement savings
tax deferral small business retirement plans |
| gptkbp:requires |
uniform percentage of compensation for all eligible employees
|
| gptkbp:setsLimit |
contributions to SEP IRAs
|
| gptkbp:bfsParent |
gptkb:IRS_Form_5305-SEP
gptkb:SARSEP |
| gptkbp:bfsLayer |
8
|