Pension Reform : SIMPLE Plans for Small Employers.

Provides background and analysis of new type of retirement plan (passed under P.L. 104-188), called a "SIMPLE" retirement account. Designed to close a gap in pension coverage, "SIMPLE" plans allow small firms to sponsor a type of retirement plan that is exempt from a number of ru...

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Bibliographic Details
Corporate Authors:	Library of Congress. Congressional Research Service, ProQuest (Firm)
Format:	eBook
Language:	English
Published:	[Place of publication not identified] : [publisher not identified], 1996.
Series:	U.S. Congressional Research.
Subjects:	Individual retirement accounts. Pensions. Small business. Electronic books.
Online Access:	Connect to the full text of this electronic book

Description
Summary:	Provides background and analysis of new type of retirement plan (passed under P.L. 104-188), called a "SIMPLE" retirement account. Designed to close a gap in pension coverage, "SIMPLE" plans allow small firms to sponsor a type of retirement plan that is exempt from a number of rules that previously had made pension administrative costs prohibitively high.
Item Description:	Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed July 2010). Reuse except for individual research requires license from ProQuest, LLC. CRS Report. Electronic resource.
Physical Description:	1 online resource.