Simplified Employee Pension Individual Retirement Arrangement
GPTKB entity
Statements (19)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
retirement plan
|
| gptkbp:abbreviation |
gptkb:SEP_IRA
|
| gptkbp:availableOn |
small business owners
self-employed individuals |
| gptkbp:contribution |
employer contributions
|
| gptkbp:countryOfOrigin |
gptkb:United_States
|
| gptkbp:employeeContributionAllowed |
no
|
| gptkbp:establishedBy |
employer
|
| https://www.w3.org/2000/01/rdf-schema#label |
Simplified Employee Pension Individual Retirement Arrangement
|
| gptkbp:maximumContributionLimit |
25% of compensation or IRS limit
|
| gptkbp:purpose |
retirement savings
|
| gptkbp:regulates |
gptkb:Internal_Revenue_Service
|
| gptkbp:requiredMinimumDistributionsBeginAtAge |
73
|
| gptkbp:rolloverAllowed |
yes
|
| gptkbp:taxStatus |
gptkb:Form_5305-SEP
tax-deferred |
| gptkbp:withdrawalPenaltyBeforeAge |
59½
|
| gptkbp:bfsParent |
gptkb:SEP_IRA
|
| gptkbp:bfsLayer |
7
|