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This article outlines retirement planning for small and medium-sized businesses, providing essential guidance and resources.
The article presents information on the book, Pension and Profit Sharing Plans for Small & Medium Size Businesses, by Carmine V. Scudere and Kevin J. Moran. This book provides guidance solely on matters concerning retirement plans with less than 250 participants. It presents explanations, interpretations, and problem areas of small and medium size business retirement plans. Some practice aids include checklists, calculations, worksheets, tables, charts and verbatim Revenue Procedures, Rulings and Treasury Regulations.
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Philip J. Harmelink (1984) studied this question.
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