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TENSES of Oversimple tenses: Present tense, Past Grammar tense and Future tense Progressive tenses: Present progressive, Past Progressive future ProgressivePerfect Tenses: Present Perfect, Past Perfect

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Form SIMPLE, also known as SIMPLE IRA plan, is a retirement savings plan that allows employees and employers to contribute to individual retirement accounts. It is designed for small businesses with fewer than 100 employees.

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Employers who maintain a SIMPLE IRA plan must file Form SIMPLE for their eligible employees. This typically applies to small businesses with 100 or fewer employees who earned at least $5,000 during the previous year.

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To fill out Form SIMPLE, employers need to provide details such as the plan's eligibility criteria, contribution levels, and distribution options. Specific instructions are included with the form, which must be completed accurately and submitted by the deadline.

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The purpose of Form SIMPLE is to establish and maintain a SIMPLE IRA plan that allows small businesses to offer their employees a retirement savings option while providing tax benefits to both employees and employers.

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Form SIMPLE requires information on employee contributions, employer contributions, and plan eligibility. Additionally, it may necessitate reporting of administrative details pertaining to the operation of the SIMPLE IRA plan.