Small Business Pension Program, Compare to Other Plans


			What is the Small Business Pension Program?
			How it Works
			Compare to Other Plans
			Who is Eligible
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	Annual contributions to the Small Business Pension Program are a tax-deductible business expense. High contributions may reduce your client's Adjusted Gross Income, making itemized deductions potentially worth even more. High-income earners 45 or older may be eligible to contribute to the Small Business Pension Program three or four times the amount they might otherwise contribute to a SEP, SIMPLE IRA, Profit Sharing or 401(k) plan.


		UBS Financial Services Inc. Retirement Consulting Services 1200 Harbor Blvd. Weehawken, NJ 07086 Copyright 2001-2006 Leaffer Shapiro, LLC. All rights reserved. UBS Financial Services Inc. does not provide tax or legal advice. Your clients should consult their tax or legal professional regarding their retirement plan. The Small Business Pension Program is a service mark of UBS Financial Services Inc. For Broker/Dealer Use Only. This material has been prepared by UBS Financial Services Inc. for broker/dealer information only, has not been filed with the NASD and may not be reproduced, shown or quoted to members of the public or used orally or in written form as sales literature.