Employee Benefits - Retirement Plans
員工福利-退休計劃
401(k): As a result of the SECURE act. of 2019, 401(k) provides more opportunities for small employers to offer a retirement plan at a lesser cost and with more investment options for small businesses.
401K：根據2019 SECURE法案，401K為小型公司雇主提供了更優惠，投資選擇更多的機會
Safe Harbor – allows a 401(k) plan to automatically pass the ADP/ACP and top-heavy nondiscrimination tests. To achieve safe harbor status, a small business must make a qualifying nonelective contribution or match to plan participants。 安全港 - 允許401K計劃可以自動通過ADP/ACP和最嚴格的非歧視測試。為了獲得安全港，小型公司必須做出合格的非選擇性的供款或匹配相等於參加計劃員工的金額。
Roth – allows plan participants to make salary deferrals on an after-tax basis. Roth - 參加計劃的人延遲領取稅後收入。
Automatic enrollment – allows a small business to automatically enroll plan-eligible employees that fail to make an affirmative salary deferral election themselves. 自動註冊 - 如果員工自己沒有做出確定的薪資延遲選擇，允許小型公司自動註冊符合資格的員工。
Profit-sharing – allows a small business to allocate a contribution to any plan participant, regardless of whether they make pre-tax or Roth salary deferrals themselves or not. 利潤分享 - 無論參與計畫的員工是否自行選擇稅前或者Roth薪資延遲，該計劃都允許小型公司向參加計劃的員工分配供款。
Discretionary match – allows a small business to match a percentage of the pre-tax or Roth salary deferrals made by plan participants. 任意匹配 - 允許小型公司匹配參與計劃員工的稅前或者Roth薪資延遲的百分比
Modern small business 401(k) providers boast of a more automated system that reduces the administrative drag for the company.
目前的小型公司401K的程序系統更加自動化更便捷。
Individual/Solo 401(k): It’s a retirement savings option for small businesses whose only eligible participants in the plan are the business owners (and their spouses if they are also employed by the business). It can be a smart way for someone who is a sole proprietor or an independent contractor to set aside a decent-sized nest egg for retirement. 個人/獨立401K：這是專門針對小型公司雇主的的退休儲蓄計劃，（如果雇主的配偶受僱於同公司，也符合該退休計劃）。對於個體業者或者獨立承包商來說，預先計劃儲存豐厚的退休金是非常明智的選擇。
Important features of the solo 401(k) are:
個人401K的重要特點是：
A solo 401(k) plan—also called a self-employed 401(k)—is for businesses whose only eligible participants in the plan are its owners (and spouses). 個人401K計劃 - 也叫做自僱401K - 專門針對雇主的退休儲蓄計劃（以及配偶）。
These plans are often less complicated and cost less to set up. 這個計劃通常更便捷更優惠。
If you have non-owner employees, they must not meet the eligibility requirements you select for the plan. 如果雇用非直屬的員工，則不符合該退休計畫
There are two components to a solo 401(k) plan: employee elective-deferral contributions and profit-sharing contributions. 個人401K計劃由兩部分組成：員工選擇性延期和利潤分享供款。
A solo 401(k)s may also offer loans, doesn’t require nondiscrimination testing and allows for the deduction of plan contributions of up to 25% of eligible compensation.個人401K可以提供貸款，不需要進行非歧視性測試，並且可以扣除最高符合條件補償的供款的25% (edited)
Simplified Employee Pension (SEP): SEP is an individual retirement account (IRA) that an employer or a self-employed person can establish. The employer is allowed a tax deduction for contributions made to a SEP IRA and makes contributions to each eligible employee’s plan on a discretionary basis. 簡化員工退休金計劃（SEP）：SEP是為雇主或自僱人士而建立的個人退休金帳戶（IRA）。允許雇主對SEP IRA的供款稅收減免，並酌情為符合資格員工的退休金計劃供款。
important features of the SEP are:
簡化員工退休金計劃（SEP）的重要特點：
A simplified employee pension (SEP) is an individual retirement account (IRA) that an employer or self-employed individual can establish. 簡化員工退休金計劃（SEP）是為雇主或者自僱人士而建立的個人退休金帳戶（IRA）。
SEP IRAs are used by small businesses and self-employed individuals to meet their retirement savings needs. 簡化員工個人退休金帳戶（SEP IRA）可以滿足小型公司雇主和自僱人士對退休儲蓄的需求
SEP IRA contribution limits are annual and often higher than standard IRAs and 401(k)s. 簡化員工個人退休金帳戶（SEP IRA）每年的供款限額，通常高於傳統的個人退休金帳戶（IRA）和401K。
SIMPLE IRA: it's a retirement savings plan that most small businesses with 100 or fewer employees can use. "SIMPLE" stands for "Savings Incentive Match Plan for Employees." Employers can choose to make a non-elective contribution of 2% of the employee's salary or a dollar-for-dollar matching contribution of the employee's contributions to the plan up to 3% of their salary. SIMPLE IRA：是為100或以下員工數的小型公司而設立的退休儲蓄計劃。“SIMPLE”是“員工儲蓄獎勵匹配計劃”的簡稱。雇主可以選擇按員工薪金的2%進行非自願性供款，也可以選擇按員工供款額而匹配相等額度，但最多不超過員工薪金的3%。
Important features of the SIMPLE IRA:
SIMPLE IRA的重要特點：
A SIMPLE IRA is a type of tax-deferred retirement savings plan. SIMPLE IRA是一種延稅退休儲蓄計劃
SIMPLE IRAs are easy to set up, and they can be a good option for small businesses. SIMPLE IRA簡潔方便，是小型公司一個不錯的選擇
They have some drawbacks, such as the inability to save as much for retirement as other small business retirement plans, and businesses that can afford to set up other plans might consider it. SIMPLE IRA也有一些缺點，例如無法像小型公司其他的退休計畫可以儲蓄更多的退休金，而且有能力設立其他退休計畫的小型公司可能會考慮這樣做。 Source 文章來源 : www.irs.gov