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Publication 4222 Rev 10 401k Plans for Small Businesses Form
Fiduciaries. All 401 k plans can allow catch-up contribu tions of 5 000 for 2008 5 500 for 2009 for employees aged 50 and over. In all 401 k plans participants can make can decide on your business s contribution if any to participants accounts in the plan. Roth Contributions 401 k plans may permit employees to make after-tax contributions through salary deduc tion. These designated Roth contributions as well as gains and losses are accounted for separately from pre-tax contributions. However...
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