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P2-U18 · PART 2 · SOURCE CYCLE 2026-2027

Business Retirement Plans

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Only cards whose complete question and answer were checked against exact primary-authority evidence appear here.

Q1.Alder, a sole proprietor, contributes to a qualifying small-business retirement plan for employees. Where is the contribution generally deducted?

Line 19 of Schedule C

Q2.For whom may an eligible small-business owner set up and maintain the retirement plans described in Publication 334?

For the owner and the owner’s employees

Q3.What core nondiscrimination requirement applies to contributions or benefits under a qualified retirement plan?

They must not discriminate in favor of highly compensated employees