The IRS has updated Publication 560 (rev. 2016), “Retirement Plans for Small Business (SEP, SIMPLE, and Qualified Plans). ” Pub 560 discusses retirement plans that can be established and maintained for small business employers and their employees.
See updated Pub 560 at Publication 560, Retirement Plans for Small Business – IRS.gov
Posted by Lewis J. Saret, Co-General Editor, Wealth Strategies Journal.