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What are the requirements to maintain a SARSEP?

maintain requirements sarsep
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What are the requirements to maintain a SARSEP?

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• 25 or fewer employees were eligible to participate in the SARSEP in the preceding year; • At least 50% of the eligible employees choose to make salary reduction contributions this year; and • The elective deferrals of highly compensated employees meet the SARSEP deferral percentage limitation.

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