Retirement Options

VARIOUS RETIREMENT PLAN OPTIONS

	401(k) Plans	Simple IRAs	SEP IRAs	IRAs

Deadline to Establish	Plan must be adopted by the last day of the plan year	Usually between January 1 and October 1	Employer’s income tax returns filing deadline (plus extensions)	Any time before individual income tax returns filing deadline plus extension
Contributions	By employee with optional employer match (details to follow)	Employee contribution plus mandatory employer contribution	Employer only (on discretionary basis)	Employee only
Contribution Limits	Max contribution limit of $19,500 (with $6,500 catch-up)	Max contribution limit of $13,500 (with $3,000 catch-up)	Lesser of 25% of employee’s salary or $57,000	Max contribution limit of $7,000 (with $1,000 catch-up)
Investment Decisions	Employee	May be employee	Employee	Employee
Vesting	Employer’s contribution may be subject to a schedule	Immediate	Immediate	Immediate
Ongoing Maintenance	Annual form filing and notices	Annual notice to eligible employees	No annual filings nor disclosures	No annual filings nor disclosures
Annual Non- discrimination Testing	Mandatory (unless a “safe harbor” is elected)	Not required	Top-heavy testing applies	None

Princeton Forrestal Village

116 Village Blvd, Suite 200

Princeton, NJ 08540

609.910.2600

cahs@atocapital.com

This communication is strictly intended for individuals residing in the states of CA, FL, NJ, NY, PA, SC & TX. No offers may be made or accepted from any resident outside the specific states referenced. Registered Principal, Securities offered through Registered Representatives of Cambridge Investment Research, Inc., a broker-dealer, member FINRA/SIPC. Advisory services offered through Cambridge Investment Research Advisors, Inc, a Registered Investment Adviser. ATO Capital Global Corp and Cambridge are not affiliated.

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