Retirement Plans for Small Businesses
Employer-sponsored retirement plans that are ideally suited for business with 1 to 100 employees
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Earned income
Definition Net income from self-employment with respect to a trade or business in which personal services of the taxpayer are a material income-producing factor. For
Affiliated Service Group (ASG)
Definition An affiliated service group is one type of group of related employers and refers to two or more organizations that have a service relationship
Adjusted Net Business Income (ANBI)
Definition The income for an unincorporated business owner, reflected on Schedule C , Schedule F or Schedule K-1, on which contributions (for the business owner)
Individually Designed Plan
Definition Qualified plan or SEP, where the plan document and adoption agreement are customized for a particular employer. An employer that amends any provision of
Net earnings from self-employment (NESE)
Definition The gross income derived by an individual from any trade or business carried on by the individual, less the deductions allowed that are attributable
