IRS Releases 2005 Small Business Retirement Plan Publication

February 22, 2006 – The IRS has released the 2005 tax year version of Publication 560, Retirement Plans for Small Business. This publication is a general reference publication that describes simplified employee pension (SEP) plans, savings incentive match plan for employees of small employer (SIMPLE) plans, and certain employer-sponsored retirement plans.

The updated publication notes additions that include hurricane relief legislation, general cost-of-living adjusted limits, and content referencing the final automatic rollover regulations.

Publication 560 may be accessed at