Simplified employee pension definition
Simplified employee pension means a trust, custodial arrangement, or annuity under Section 408, Internal Revenue Code of 1954 (26 U.S.C. Section 408 (1986)).
Simplified employee pension means a simplified employee pension as defined in Code Section 408(k).
Simplified employee pension means a trust,
More Definitions of Simplified employee pension
Simplified employee pension means a trust, custodial arrangement, or annuity under Section 408, Internal Revenue Code of 1954 (26 U.S.C. Section 408 (1986)). (Tex. Prob. Code, Secs. 450(a) (part), (c).)
Simplified employee pension or "SEP" shall mean a Custodial Account established by an individual whose employer has adopted a simplified employee pension plan under Code section 408(k) where such plan permits the establishment of such accounts.
Simplified employee pension. Plan An individual retirement account which meets the requirements of Code Section 408(k), and to which the Employer makes contributions pursuant to a written formula. These plans are considered for contribution limitation and Top-Heavy testing purposes.
Simplified employee pension. Plan An individual retirement account which meets the requirements of Code Section 408(k), and to which the Employer makes contributions pursuant to a written formula. These plans are considered for contribution limitation and Top-Heavy testing purposes.