The IRS has issued Publication 560, Retirement Plans for Small Business, for use with 2013 tax returns.
This publication discusses retirement plans that small business owners can set up and maintain for themselves and their employees.
This publication covers the following types of retirement plans.
- SEP (simplified employee pension) plans.
- SIMPLE (savings incentive match plan for employees) plans.
- Qualified plans (also called H.R. 10 plans or Keogh plans when covering self-employed individuals), including 401(k) plans.
Publication 560 can be found here
