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Industry & Regulatory News Defined benefit plan Defined contribution plan IRA IRS News Articles

IRS Posts 2025 Draft Retirement Plans for Small Business Publication

The Internal Revenue Service has posted a 2025 tax year draft Publication 560, Retirement Plans for Small Business (SEP, SIMPLE, and Qualified Plans). It is useful to employers that are considering establishing a retirement plan, as it describes each plan’s operational requirements, contribution opportunities, etc.