This popular option like a SIMPLE 401(k) a small business retirement plan with mandatory employer and optional employee contributions and a $11,500 annual contribution limit. In this plan the one big difference for the business owner is, if the business is not doing well, the owner can temporarily reduce plan contributions. The employer contributions are still 100% vested from the beginning, and $2,500 catch up contributions are currently allowed for employees 50 and older.9Decisions, Decisions, Decisions As an employer, you might not have realized you have such a diverse array of choices in retirement plans and as an employee, you might not have been fully utilizing the options you have available.
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