MILITARY SPOUSE RETIREMENT PLAN ELIGIBILTIY
01.Core Concepts
CREDIT FOR SMALL EMPLOYERS (1 of 2) • Credit available to small employers • < 100 employees who earned at least $5,000 in prior year • Maximum credit per year (limited to first 3 years of participation): • $200 for each participating military spouse, plus • 100% of employer contribution for each military spouse (up to a maximum of $300) • Maximum per military spouse is $500. • Must be current spouse of active-duty military on date of hire