Objective
- 

- Understand the advantages and disadvantages of the major pension-planning options for small- and medium-sized business owners 

- Help clients evaluate pension plan options and select the best pension-planning option for them for 2022 and beyond 

Highlights
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- Factors business owners should take into account when choosing a retirement plan 

- SIMPLE plans 

- Simplified employee pension plans 

- 401(k) plans 

- Defined benefit plans 

- Ensuring eligible employees are covered 

- Employees’ impact on choice of plan 

- Ongoing compliance requirements 

- Establishing a plan after the tax year end 

- Changes to safe harbor 401(k) plans 

- Pooled employer plans 

Designed For
Any tax practitioner who will advise a business owner about selecting a pension plan for his or her businessPrerequisite
Basic individual income taxation rulesAdvanced Preparation
None