Form5305-SIMPLE(Rev. March 2012)Department of the TreasuryInternal Revenue ServiceSavings Incentive Match Plan forEmployees of Small Employers (SIMPLE)—for Use With a Designated Financial InstitutionOMB No. 1545-1502Do not filewith the InternalRevenue Serviceestablishes the following SIMPLEName of EmployerIRA plan under section 408(p) of the Internal Revenue Code and pursuant to the instructions contained in this form.Article I—Employee Eligibility Requirements (complete applicable box(es) and blanks—see instructions)1General Eligibility Requirements. The Employer agrees to permit salary reduction contributions to be made in each calendar year to theSIMPLE individual retirement account or annuity established at the designated financial institution (SIMPLE IRA) for each employee who meetsthe following requirements (select either 1a or 1b):abFull Eligibility. All employees are eligible.Limited Eligibility. Eligibility is limited to employees who are described in both (i) and (ii) below:(i) Current compensation. Employees who are reasonably expected to receive at least exceed 5,000) for calendar compensation (not toin compensation (not to exceed 5,000) during any(ii) Prior compensation. Employees who have received at least calendar year(s) (insert 0, 1, or 2) preceding the calendar year.Excludable EmployeesThe Employer elects to exclude employees covered under a collective bargaining agreement for which retirement benefits were the subjectof good faith bargaining. Note: This box is deemed checked if the Employer maintains a qualified plan covering only such employees.2Article II—Salary Reduction Agreements (complete the box and blank, if applicable—see instructions)12abSalary Reduction Election. An eligible employee may make an election to have his or her compensation for each pay period reduced. The totalamount of the reduction in the employee’s compensation for a calendar year cannot exceed the applicable amount for that year. See instructions.Timing of Salary Reduction ElectionsFor a calendar year, an eligible employee may make or modify a salary reduction election during the 60-day period immediately precedingJanuary 1 of that year. However, for the year in which the employee becomes eligible to make salary reduction contributions, the periodduring which the employee may make or modify the election is a 60-day period that includes either the date the employee becomes eligibleor the day before.In addition to the election periods in 2a, eligible employees may make salary reduction elections or modify prior elections. If the Employer choosesthis option, insert a period or periods (e.g., semi-annually, quarterly, monthly, or daily) that will apply uniformly to all eligible employees.cNo salary reduction election may apply to compensation that an employee received, or had a right to immediately receive, beforeexecution of the salary reduction election.dAn employee may terminate a salary reduction election at any time during the calendar year.If this box is checked, an employee whoterminates a salary reduction election not in accordance with 2b may not resume salary reduction contributions during the calendar year.Article III—Contributions (complete the blank, if applicable—see instructions)12aSalary Reduction Contributions. The amount by which the employee agrees to reduce his or her compensation will be contributed by theEmployer to the employee’s SIMPLE IRA.Matching Contributions(i) For each calendar year, the Employer will contribute a matching contribution to each eligible employee’s SIMPLE IRA equal to theemployee’s salary reduction contributions up to a limit of 3% of the employee’s compensation for the calendar year.(ii) The Employer may reduce the 3% limit for the calendar year in (i) only if:(1) The limit is not reduced below 1%; (2) The limit is not reduced for more than 2 calendar years during the 5-year period ending withthe calendar year the reduction is effective; and (3) Each employee is notified of the reduced limit within a reasonable period oftime before the employees’ 60-day election period for the calendar year (described in Article II, item 2a).b3abNonelective Contributions(i) For any calendar year, instead of making matching contributions, the Employer may make nonelective contributions equal to 2% ofcompensation for the calendar year to the SIMPLE IRA of each eligible employee who has at least (not more than 5,000) in compensation for the calendar year. No more than 250,000* in compensation can be taken into account in determining thenonelective contribution for each eligible employee.(ii) For any calendar year, the Employer may make 2% nonelective contributions instead of matching contributions only if:(1) Each eligible employee is notified that a 2% nonelective contribution will be made instead of a matching contribution; and(2) This notification is provided within a reasonable period of time before the employees’ 60-day election period for the calendar year(described in Article II, item 2a).Time and Manner of ContributionsThe Employer will make the salary reduction contributions (described in 1 above) to the designated financial institution for the IRAs established underthis SIMPLE IRA plan no later than 30 days after the end of the month in which the money is withheld from the employee’s pay. See instructions.The Employer will make the matching or nonelective contributions (described in 2a and 2b above) to the designated financial institution forthe IRAs established under this SIMPLE IRA plan no later than the due date for filing the Employer’s tax return, including extensions, forthe taxable year that includes the last day of the calendar year for which the contributions are made.* This is the amount for 2012. For later years, the limit may be increased for cost-of-living adjustments. The IRS announces the increase, if any, in a news release, inthe Internal Revenue Bulletin, and on the IRS’s internet website at Paperwork Reduction Act Notice, see instructions.Cat. No. 23063FForm 5305-SIMPLE (Rev. 3-2012)

Form 5305-SIMPLE (Rev. 3-2012)Page2Article IV—Other Requirements and Provisions1Contributions in General. The Employer will make no contributions to the SIMPLE IRAs other than salary reduction contributions(described in Article III, item 1) and matching or nonelective contributions (described in Article III, items 2a and 2b).2Vesting Requirements. All contributions made under this SIMPLE IRA plan are fully vested and nonforfeitable.3No Withdrawal Restrictions. The Employer may not require the employee to retain any portion of the contributions in his or her SIMPLEIRA or otherwise impose any withdrawal restrictions.4No Cost Or Penalty For Transfers. The Employer will not impose any cost or penalty on a participant for the transfer of the participant’sSIMPLE IRA balance to another IRA.5Amendments To This SIMPLE IRA Plan. This SIMPLE IRA plan may not be amended except to modify the entries inserted in the blanksor boxes provided in Articles I, II, III, VI, and VII.6Effects Of Withdrawals and RolloversaAn amount withdrawn from the SIMPLE IRA is generally includible in gross income. However, a SIMPLE IRA balance may be rolled over ortransferred on a tax-free basis to another IRA designed solely to hold funds under a SIMPLE IRA plan. In addition, an individual may rollover or transfer his or her SIMPLE IRA balance to any IRA or eligible retirement plan after a 2-year period has expired since the individualfirst participated in any SIMPLE IRA plan of the Employer. Any rollover or transfer must comply with the requirements of section 408.bIf an individual withdraws an amount from a SIMPLE IRA during the 2-year period beginning when the individual first participated in anySIMPLE IRA plan of the Employer and the amount is subject to the additional tax on early distributions under section 72(t), this additional taxis increased from 10% to 25%.Article V—DefinitionsCompensation1aGeneral Definition of Compensation. Compensation means the sum of wages, tips, and other compensation from the Employer subjectto federal income tax withholding (as described in section 6051(a)(3)), the amounts paid for domestic service in a private home, localcollege club, or local chapter of a college fraternity or sorority, and the employee’s salary reduction contributions made under this plan,and, if applicable, elective deferrals under a section 401(k) plan, a SARSEP, or a section 403(b) annuity contract and compensationdeferred under a section 457 plan required to be reported by the Employer on Form W-2 (as described in section 6051(a)(8)).bCompensation for Self-Employed Individuals. For self-employed individuals, compensation means the net earnings from self-employmentdetermined under section 1402(a), without regard to section 1402(c)(6), prior to subtracting any contributions made pursuant to this plan onbehalf of the individual.2Employee. Employee means a common-law employee of the Employer. The term employee also includes a self-employed individual and aleased employee described in section 414(n) but does not include a nonresident alien who received no earned income from the Employer thatconstitutes income from sources within the United States.3Eligible Employee. An eligible employee means an employee who satisfies the conditions in Article I, item 1 and is not excluded underArticle I, item 2.4Designated Financial Institution. A designated financial institution is a trustee, custodian, or insurance company (that issues annuitycontracts) for the SIMPLE IRA plan that receives all contributions made pursuant to the SIMPLE IRA plan and deposits those contributions tothe SIMPLE IRA of each eligible employee.ArticleVI—ProceduresVI—Procedures forfor WithdrawalsWithdrawals andand TransfersTransfers (The designated financial institution will provide the instructionsArticle(to1 Withdrawalbe attached orinsertedinthespacebelow)onthe procedures for withdrawals of contributions by employees.)by Telephone. You may call an American Century Investments or American Century Brokerage Specialist at the appropriate telephonenumber below to request a distribution from your account. Tell the Specialist your reason for withdrawal. For example, “I am 59½ years old”or “I am taking a premature distribution.” Additionally, provide your income tax withholding information. We will withhold income tax from yourat the rateof 10% unless you request no withholding or a higher rate of withholding. State tax withholding also may an Century InvestmentsAmerican Century BrokerageInvestors Using . See instructions.This SIMPLE IRA plan is effective2 Withdrawal by Mail. Complete the redemption section of the American Century Investments One-Time and Automatic Transactions form. Forbrokerage accounts, complete the Brokerage IRA Distribution form. Mail the completed form to the appropriate address below:*****American Century InvestmentsAmerican Century BrokerageAmerican Century Investments (Investors Using Advisors)P.O. Box 419385P.O. Box 419146P.O. Box 419746Kansas City, MO 64141-6385Kansas City, MO 64141-6146Kansas City, MO 64141-6746NameBy:SignatureDate3 of EmployerOptions for Removing Your Money. You may choose to receive your distributionin one of the following ways:a A single lump-sum paymentAddressEmployer payments of at least 50 through an automatic withdrawal planName and titleb ofInstallmentc Non-periodic payments over any other periodThe undersigned agrees to serve as designated financial institution, receiving all contributions made pursuant to this SIMPLE IRA plan and Youthosemay receiveyour distributionby check,if youhave previouslyservice, byelectronicfundsoftransfer.You also havedepositingcontributionsto the SIMPLEIRA oforeacheligibleemployee authorizedas soon asthispracticable.Uponthe requestany participant,the theoptionto reinvestthetransferproceedsa non-IRA accountundersignedalsoagrees tothe inparticipant’sbalance atin Americana SIMPLECentury.IRA established under this SIMPLE IRA plan to another IRA withoutcostor penalty to the Yourparticipant.4 TransferringSIMPLE-IRA to Another Company. You may transfer the proceeds of your American Century IRA to another company in oneof two ways:a Rollover. Contact American Century and request a distribution. We will send you the proceeds, which you must forward to your new IRAcustodian.financialYou mustdeposit the proceeds with the new custodian within 60you receive the distribution from AmericanDateCentury.Name of designatedinstitutionBy:days afterSignatureb Direct transfer. Contact the custodian of your new IRA for instructions. Upon receipt of your transfer request in good order, we will transfer therequested portion of your IRA directly to the new custodian.AddressName and titleForm 5305-SIMPLE (Rev. 3-2012)

Article VI—Procedures for Withdrawals and Transfers (The designated financial institution will provide the instructions(to be attached or inserted in the space below) on the procedures for withdrawals of contributions by employees.)Form 5305-SIMPLE (Rev. 3-2012)Article VII—Effective DateForm 5305-SIMPLE (Rev. 3-2012)Model Notification to Eligible EmployeesThis SIMPLE IRA plan is effectiveModelNotificationI. Opportunity to Participate in theSIMPLEIRA Plan**I.OpportunityParticipatein the SIMPLEIRAtoPlanYouare eligible totomakesalary reductioncontributionstheto Eligible Employees**Page3Page3. See instructions.*SIMPLEIRA plan. This notice and the attached summary description provide you with information that you should consider before youdecidewhetherstart, continue,or changeyour salarytoreductionagreement.Youareeligible to makesalary reductioncontributionstheNameof EmployerBy:SignatureDate SIMPLEIRA plan. This notice and the attached summary description provide you with information that you should consider before youdecidewhetherto start, continue,or change your salary reduction agreement.AddressofEmployerName and ersignedagreesto ngtoallyourcontributionspursuant tothis SIMPLEIRA planII.ContributionElectionForthecalendarthe Employerelectsto contributeSIMPLE madeIRA (employermustselect either(1),and(2), or (3)):depositing those contributions to the SIMPLE IRA of each eligible employee as soon as practicable. Upon the request of any participant, thematchingcontributionequal tobalanceyour salaryreductionup thisto aSIMPLElimit of IRA3%planof yourcompensationfor the(1) alsoAagreesundersignedto transferthe participant’sin a SIMPLEIRA contributionsestablished underto anotherIRA withoutForyear, the Employer elects to contribute to your SIMPLE IRA (employer must select either (1), (2), or (3)):year;cost theor penalty tothecalendarparticipant.(2)(1)% compensationA matching contribution equal to your salary reduction contributions up to a limit of 3% of yourforinsertthe a(employer mustof your compensation for the year; orAugust 18, 2017A financialnonelectivecontributionequal2%salaryof yourcompensationthe upyearto compensationof 250,000*)if youa(2)% (employerName of designatedinstitution(3) ABy: for SignatureDatematchingcontributionequalto toyourreductioncontributionsto (limiteda limit ofmust omakesatleast(employermustinsertanamountthatis 5,000orless)in Elizabeth Young, Vice President, Client OperationsP.O. Box 419385 Kansas City, MO 64141Anonelective contributioncompensationfor the year.equal to 2% of your compensationAddress (3)Nameforandthetitle year (limited to compensation of 250,000*) if youarean3-2012)employee who makes at least (employer must insert an amount thatis 5,000 or less) in 3-2012)Form 5305-SIMPLE(Rev.3Form 5305-SIMPLE (Rev. Pagecompensationfor the year.III. AdministrativeProceduresnumberfromas1agentto 3forandis Streetsubjecttoandcertainrestrictions)American Century year;Services, LLC,StateBankTrust CompanyModel Notification to Eligible EmployeesToor change yoursalary reduction contributions, you must complete the salary reduction agreement and return it toIII. startAdministrativeProcedures(employer should designate a place orI. Opportunity to Participate in the SIMPLE IRA PlanTostart or bychange your salary reduction contributions,youshouldmust completethe salaryagreementtogiven).individual)(employerinsert a datethat is reductionnot less than60 days andafterreturnnoticeit is(employershoulddesignateaplaceorSIMPLEYou are eligible to make salary reduction contributions to tlessthan60daysafternoticeisgiven).IRA plan. This notice and the attached summary description provide you with information that you should consider before youModelSalaryReductionAgreementdecide whether to start, continue, or changeyour salaryreductionagreement.I. Salary Reduction ElectionII. Employer Contribution Election Model SalaryI. SalarytoReductionElectionSubjectthe requirementsof the SIMPLE IRA plan ofReduction Agreement(name ofemployer)Iauthorize%or For thecalendar year, the Employer elects to contribute to your SIMPLE IRA (employer must select either (1),(2), or nameofmy pay ryreductioncontribution.(1) A matching contribution equal to your salary reduction contributions up to a limit of 3% of your compensation for theemployer) I authorize% or (which equals% of my current rate of pay) to be withheld fromyear;myMaximumpay ryreductionII.SalaryReduction(2) A matching contribution equal to your salary reduction contributions upcontribution.% (employer must insert ato a limit ofnumber from 1 to 3 and is subject to certain restrictions) of your compensation for the year; orII.MaximumReductionI understandthe totalamountof my salaryreductioncontributionsin anyforcalendarcannotexceed the applicableASalarynonelectivecontributionequal to2% of yourcompensationthe yearyear(limitedto compensationof 250,000*) if you(3) thatamount for thatareyear.See employeewho makes at least (employer must insert an amount that is 5,000 or less) inI understand thatthe total amountof salary reduction contributions in any calendar year cannot exceed the applicablecompensationfor theamountthat year.See instructions.III.DateforSalaryReductionBeginsIII. Administrative ProceduresDate SalaryReductionBeginscontributions will start as soon as permitted under the SIMPLE IRA plan and as soon asIIII.understandthat mysalary reductionTostart or changeyour salaryreduction contributions, you must completereductionagreementand returnit toadministrativelyfeasibleor, if later,. (Fill inthethesalarydate youwant thesalary y salaryreductionwill start as soon as permitted under theSIMPLEshouldIRA planand as asoonasor(employerdesignateplaceThe datebe afteryou signcontributionsthis agreement.)administratively. (Filla inthethatdateisyouthe salaryreductioncontributionsindividual)by feasible or, if later,(employer should insertdatenot wantless than60 daysafter noticeis given). tobegin.The dateofmustbe after you sign this agreement.)IV.DurationElectionIV. Durationof ElectionThissalary reductionagreement replaces anyearlierSalaryagreementand will remainin effect as long as I remain an eligible anoruntilIprovidemyEmployerwitharequesttoendmy salary reduction contributions or provide aI. Salary Reduction Electionnew salary reduction agreement aspermittedSIMPLEandIRAwillplan.Thisreplacesany underearlier thisagreementremain in effect as long as I remain an eligible oyerwitharequestto end my salary reduction contributions or provideSubject to the requirements of the SIMPLE IRA plan of(name ofanew salaryofreductionagreement as permitted under this SIMPLE IRA plan.SignatureemployeeDateemployer) I authorize% or (which equals% of my current rate of pay) to be withheld frommy pay for each pay period and contributed to my SIMPLE IRA as a salary reduction contribution.Signature of employeeDateII.Maximum* Thisis the amountSalaryfor 2012. ReductionFor later years, the limit may be increased for cost-of-living adjustments. The IRS announces the increase, if any, in a news release, inthe Internal Revenue Bulletin, and on the IRS website at ibutionsin any calendaryear cannotexceedtheapplicable*I understandThis is the amount2012.For amountlater years,ofthemylimitsalarymay bereductionincreased forcost-of-living adjustments.The IRS announcesthe increase,any, ina news release,in ns.on the IRS website at year.SeeForm 5305-SIMPLE (Rev. 3-2012)III. Date Salary Reduction BeginsI understand that my salary reduction contributions will start as soon as permitted under the SIMPLE IRA plan and as soon as

To start or change your salary reduction contributions, you must complete the salary reduction agreement and return it to(employer should designate a place orindividual) by(employer should insert a date that is not less than 60 days after notice is given).Form 5305-SIMPLE (Rev. 3-2012)GeneralInstructionsForm 5305-SIMPLE(Rev. 3-2012)these employees are excluded fromPage4income from you that is income fromparticipatingthe SIMPLE IRAplan.sources within the United States toPagebe 3ModelSalaryinReductionAgreementSection references are to the Internaleligible under this plan; orIf the failure to continue to satisfy s oyeeslimittoor theone-planrule3. You want to establish a SIMPLEdescribed in 1 or 2 above is due to anPurposeofrequirementsFormSubject to theof the SIMPLE IRA plan of401(k) plan.(name ofFormemployer)I authorizeis a model Savings(whichequalsspecial rules% of my Completingcurrent rate of pay)to be withheld from% or Form5305-SIMPLEinvolving yourbusiness,Incentivefor EmployeesofConsultyourtaxadvisorto find pay forMatcheach Planpay periodand contributedto SIMPLEIRAas asalaryreduction5305-SIMPLEYoueligible to(SIMPLE)make salarythestill maintain the plan afterSIMPLESmallareEmployersplanreduction contributionsout if youtocan1 andconsider2 of Formbefore5305-SIMPLEdocumentthatnoticean employeruse insummaryIRAplan. Thisand themayattachedprovide you with information thatPagesyou yReductioncontain the operative provisions of yourcombinationwithIRAs to or change your salary reduction agreement.decide whethertoSIMPLEstart, continue,Certain related employers (trades orSIMPLE IRA plan. This SIMPLE IRA planestablish a SIMPLE IRA plan describedbusinesses under common control) mustis consideredwhen you haveinsection 408(p).I understandthat the total amount of my salary reduction contributions in any calendar year cannotexceed adoptedthe applicablebe treated as a single employer forcompleted all appropriate boxes r.Seeinstructions.These instructions are designed topurposes of the SIMPLE requirements.blanks and it has been executed by youassist in the establishment andThese are:and the designated financial contributetoyourSIMPLEIRA(employermust select either (1), (2), or (3)):administrationof theSIMPLE IRAplan.III.Date SalaryReductionBegins(1) a controlled group of corporationsTheSIMPLEplan is a legalThey are (1)not intendedtosupersedeanyA matching contribution equal tounderyour salaryof 3%of yourIRAcompensationfor thesectionreduction414(b); contributions up to a limitdocument with important taxprovision in theyear;SIMPLE IRA plan.consequencesforyouandyourI understand that my salary reduction contributionsstart as soonas permittedunder the SIMPLE IRA plan and as soon as(2) willa partnershipor soleproprietorshipDo not(2)file Form5305-SIMPLEwith equal to your salary reduction contributions up to a limit% mayA feasiblematchingcontributionof salary reduction(employermustinsertYouwant toconsultunder common controlundersectionadministrativelyor,if yourlater,in thedate you wantemployees.thecontributionsto a. (FilltheIRS. Instead,keepitwithnumber from 1 to 3 and is subjectto certainrestrictions) of your compensation withfor theyear;oryourattorneyor tax advisor before414(c);orbegin. The date must be after you sign this agreement.)records.adoptingthis plan. of 250,000*) if you2% of your compensation for the year (limitedto compensation(3) A nonelective contribution equal to(3)an affiliated service group underFor more information,see Pub.560,are an employeewhomakes at least(employermustinsert an amount that is 5,000 or less) in 414(m). In addition,sectionifyouhaveEmployee EligibilityIV.Durationof ElectionRetirementPlansfor Small Businesscompensation for the year.leased employees required to be treated(SEP, SIMPLE, and Qualified Plans), andRequirements (Article I)as your own employees under the rulesPub.590, IndividualThis salaryreductionRetirementagreement replaces any earlieragreementandwillremainineffectaslongas yearI remainan eligibleemployeeof section 414(n), then you must countEachfor whichthis SIMPLEIRA ersuch leasedthemy salary reductionunderthe SIMPLE IRAProceduresplan or until I provide mywithemployeesa request toforendcontributionsorprovideais effective, you must permit salaryNote.If you reductionused the March2002, salaryagreementpermitted underthis SIMPLEplan.reduction contributions to be made by all2005,or orSeptember2008salaryversionreductionof Form contributions, you must complete the salary reductionTostartchange yourand returnit toreasonablyofagreementyour employeeswho areWhat Is a SIMPLE IRA Plan? (employer5305-SIMPLE to establish a modelshoulddesignatea placeor inexpectedto receiveat least 5,000Signatureof employeeDateSavingsIncentiveMatch Plan, you are notfromnoticeyou duringthe year,A(employerSIMPLE IRAplaninsertis a writtenindividual) byshoulda date that is not less compensationthan 60 days afteris given).required to use this version of the form.and who received at least 5,000 inarrangement that provides you and yourcompensation from you in any 2employees with an easy way to makeInstructions for thepreceding years. However, you cancontributionstoprovideretirement* This is the amount for 2012. For later years, the limit Modelmay be increasedfor cost-of-living adjustments.The IRS announcesthe increase,if any, innews release, whoinexpandthe groupofaemployeesareSalaryAgreementincomefor yourReductionemployees. UnderaEmployerthe Internal Revenue Bulletin, and on the IRS website at IRA plan, employees mayI. Salary Reduction ElectionForm 5305-SIMPLE3-2012)plan by completingthe options (Rev.providedchoose whether to make salaryWhich Employers MayinArticleI,items1aand1b.Tochoosereduction contributions to the SIMPLEEstablishMaintainSubjectto theandrequirementsof theaSIMPLE IRAIRAplanof rather than receiving these(nameoffull eligibility, check the boxin ArticleI,planSIMPLEIRA Plan?item1a.Alternatively,tochooselimitedemployer) I authorize% or amounts as part of their regulareligibility, check the box in Article I, itemaddition,willmypay for eachperioda andcontributedto SIMPLE IRAInasa salaryyoureductioncontribution.To establishand paymaintainSIMPLEIRA1b, and then insert “ 5,000” or a lowercontribute matching or nonelectiveplan, you must meet both of thecompensation amount (including rements:II.MaximumSalary Reductionand “2” or a lower number of years ofemployees (see Employee Eligibility1. Last calendar year, you had noservice in the blanks in (i) and (ii) of ArticleRequirements below and Contributionsthan 100employees(includingI, item exceed1b.Imoreunderstandthatthe total amountof my salarylater).reductioncontributionsunderin anycalendarthe applicableAll contributionsthisplan year cannotself-employedwho earnedamount for thatindividuals)year. See instructions.will be deposited into a SIMPLEInaddition,youcan exclude from 5,000 or more in compensation fromindividual retirement account or annuityparticipationthoseemployees coveredyou during the year. If you have aestablished for each eligible employeeunder a collective bargaining n butlater exceedthiswith the designated financial institutionfor which retirement benefits were the100-employee limit, you will be treatednamed in Article VII.subject of good faith bargaining. Youasmeetingthelimitforthe2yearsI understand that my salary reduction contributions will start as soon as permitted under the SIMPLEand as soonas inmay do IRAthis planby checkingthe boxfollowing the calendar year in which youWhen To Use uctioncontributionstolast satisfied the limit.5305-SIMPLEcircumstances, these employees mustbegin. The date must be after you sign this agreement.)2. You do not maintain during any partbe excluded. See Which Employers MayA SIMPLE IRA plan may be establishedof the calendar year another qualifiedEstablish and Maintain a SIMPLE IRAbyusingthisModelFormoranyotherIV.of ElectionplanDurationwith respectto which contributionsPlan? earlier.document that satisfies the statutoryare made, or benefits are accrued, forrequirements.SalaryReductionservicein thecalendaryear. For thisThis salaryreductionagreementreplaces any earlier agreement and wi

SIMPLE IRA balance to another IRA. 5 Amendments To This SIMPLE IRA Plan. This SIMPLE IRA plan may not be amended except to modify the entries inserted in the blanks or boxes provided in Articles I, II, III, VI, and VII. 6 Effects Of Withdrawals and Rollovers a An amount withdrawn from the SIMPLE IRA is generally includible in gross income .