Full Lending Program. The SBA has developed a venture fund, oriented to minority and women's businesses. SBA liscences Small Business Investment Company Program, which is something of a hybrid program. You cannot roll over you voluntary after-tax contributions. Earnings on your voluntary contributions can and should be rolled over.
Helps attract and retain better qualified employees.
Helps the owner and employees save for retirement on a tax-favored basis. Retirement savings are protected from the claims of creditors. Employee's accumulation depends on amount contributed and investment performance. Investment risk is on employee. Plan Types SEP - Simplified Employee Pension Plan.