| Additional Changes |
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| + | Profit sharing
plan tax deduction limit increases to |
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| 25% of
compensation |
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| + | Participant
limit for additions increases to 100% of |
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| compensation
up to $40,000 |
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| + | Plan loans
permitted to owners of unincorporated |
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| businesses and
sub S corporations |
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| + | Tax credit for
plan start up costs for small |
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| businesses |
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