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Retirement Planning
Chapter 7: Plan Installation & Administration/SELF-EMPLOYED CONTRIBUTION OVERVIEW
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Chapter 7: Plan Installation & Administration

SELF-EMPLOYED CONTRIBUTION OVERVIEW

01.Core Concepts

Self-employed (SE) persons calculation (Keogh Plans) • Step 1: Determine SE contribution rate • Step 2: Determine the SE tax • Step 3: Calculate the SE contribution • Step 1: Determine Self-employed Contribution Rate Contribution to other participants / (1 + contribution to other participants) Example – 25% contribution to employees 0.25/1.25 = 20% contribution for self-employed person