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Can I set up a SIMPLE IRA If My Business Belongs to a Control Group?

Last updated on Nov 14, 2024

Yes, you can set up a SIMPLE IRA even if your business belongs to a control group, but you must follow specific rules:

Key Requirements:

  • All eligible employees from ALL businesses in your control group must be included in the SIMPLE IRA plan

  • Your combined control group must have 100 or fewer employees who received $5,000 or more in compensation during the previous calendar year

  • None of the businesses in your control group can maintain another qualified retirement plan

Important Steps:

  • Count all employees across all related businesses

  • Include all eligible employees from each business in the control group

  • Apply the same contribution rules consistently across all businesses

  • Ensure proper documentation of control group status