What is the most an employer can contribute to a Simple IRA in 2007?



Answers:
The employer has two options.
1. The employer will match the employee contribution of 3% of the employee's salary. 2 out of the 5 years, they can match less than 3%, but they can't go below 1%. Obviously, you(the employee) have contribution maximum you can invest in the plan.

2. The employer can elect to contribute 2% annually of employee salary, but if they elect this method they have to contribute even if the employee is not putting money in their IRA. It is not a match.

Hope this helps. I have attached a table explaining this and the maximum contributions you can make to your plan being the employee.

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