Topics Simplified employee pension (SEP) SIMPLE retirement plan Qualified plan Individual retirement arrangement (IRA) Useful Items Publication 560   Retirement Plans for Small Business (SEP, SIMPLE, and Qualified Plans) 590   Individual Retirement Arrangements (IRAs) Form (and Instructions) W-2   Wage and Tax Statement 5304-SIMPLE   Savings Incentive Match Plan for Employees of Small Employers (SIMPLE) (Not Subject to the Designated Financial Institution Rules) 5305-SIMPLE   Savings Incentive Match Plan for Employees of Small Employers (SIMPLE) (for Use With a Designated Financial Institution)