Statements (22)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
retirement plan
|
| gptkbp:administeredBy |
employer
|
| gptkbp:contributedTo |
employee
employer |
| gptkbp:contribution |
pre-tax
|
| gptkbp:country |
gptkb:United_States
|
| gptkbp:created |
gptkb:Internal_Revenue_Code_Section_408(k)
|
| gptkbp:eligibility |
employers with 25 or fewer employees
|
| gptkbp:existingPlansMayContinue |
yes
|
| gptkbp:fullName |
Salary Reduction Simplified Employee Pension Plan
|
| https://www.w3.org/2000/01/rdf-schema#label |
SARSEP
|
| gptkbp:introducedIn |
1986
|
| gptkbp:noNewPlansAllowedAfter |
1996
|
| gptkbp:purpose |
retirement savings
|
| gptkbp:regulates |
gptkb:IRS
|
| gptkbp:replacedBy |
gptkb:SIMPLE_IRA
|
| gptkbp:subject |
required minimum distributions
|
| gptkbp:taxStatus |
tax-deferred
|
| gptkbp:withdrawalPenaltyBeforeAge |
59½
|
| gptkbp:bfsParent |
gptkb:retirement_savings_contributions_credit
gptkb:Credit_for_Qualified_Retirement_Savings_Contributions |
| gptkbp:bfsLayer |
7
|