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Income Tax Planning
Chapter 9: Tax Credits/MILITARY SPOUSE RETIREMENT PLAN ELIGIBILTIY
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Chapter 9: Tax Credits

MILITARY SPOUSE RETIREMENT PLAN ELIGIBILTIY

01.Core Concepts

CREDIT FOR SMALL EMPLOYERS (2 of 2) • Employer plan qualifications: • Must be defined contribution plan (profit sharing, 401(k), 403(b), or SEP). • Military spouse must be eligible to participate within 2 months of hire. • Military spouse must be immediately eligible to receive employer contributions. • Equal to those available to other employees eligible after 2 years of service) • Employer contributions must vest immediately.