Eligibility Any self-employed individual or small business owner. Key Advantages Easy set-up and maintenance Tax deferral until withdrawals Wide range of investment choices Flexible contribution options No closing costs Funding/ Contributions Employer contributions only Up to 25% of employee compensation (maximum $42,000 for 2005.) Asset Access Withdrawals are available anytime, though tax penalties may apply if taken when the participant is under age 59½. Vesting Immediate. Administrative Responsibilities No employer tax filings required for this plan.

The First American Funds advantage.
As an experienced retirement plan provider, we understand the importance of making plan introduction and management easy. That's why we provide you all the employee communications materials you'll need, including a comprehensive employee information booklet that will explain the benefits of the plan and answer their questions.