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A Simple IRA is an employer-operated savings plan that features employee tax-deferred contributions and matching contributions by the employer. Employers with 100 or fewer eligible employees who do not maintain another retirement plan are eligible to establish a SIMPLE IRA. The employer makes all contributions, which are limited to annual contributions of $6,000 in employee-elected deferrals and $6,000 in employer contributions.

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Securities Industry Association (S.I.A.)
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