Pioneer Investments: Enjoy All the Benefits that Uni-K Offers


	Small Business Plans

	Uni-K

		About Uni-K

		Uni-K Roth

		Who Should Consider

		Contributions

		Benefits

		Loans

		Roth Rollover Guidelines

		FAQ

		Uni-K Calculators

	Uni-DB

	SEP IRA

	SIMPLE IRA

	Age-Based Profit Sharing


Home Retirement Center Small Business Plans Benefits

Enjoy All the Benefits that Uni-K Offers

The Uni-K Plan^SM has many benefits beyond its generous contribution limits. Consider the following:

Valuable tax advantages. Uni-K contributions are tax-deductible by your business, and earnings grow on a tax-deferred basis until withdrawn.
Complete contribution flexibility. You decide each year whether to contribute and how much to contribute.
Wide range of investment choices. Pioneer offers a selection of mutual funds ranging from conservative to aggressive so you can tailor your investment program to suit your retirement goals.
Hassle-free. Uni-K is easy and inexpensive to maintain. Unlike traditional 401(k) plans, there are no complicated discrimination tests or administrative requirements.
Loan availability. You can take loans from your Uni-K account -- tax-free and penalty-free -- under the same guidelines available to large corporate 401(k) plans.
Account consolidation. Uni-K can be used to consolidate retirement assets held in different plans to create one convenient account. Uni-K can also accept rollovers of Roth monies from other 401(k) plans.

Pioneer Uni-K Plan^SM Highlights

Who May Establish	Any business that employs only owners and their spouses (includes corporations, partnerships or sole proprietors). Uni-K is not suitable for businesses with employees.
Plan Establishment Deadline	Business tax year-end.
Maximum Contributions¹	Contributions are discretionary each year. For 2008, the maximum is the sum of A, B and C below. A. Employer contribution: Up to 25% of compensation B. Salary deferral contribution: Up to $15,500 C. Catch-up contribution for individuals age 50 or older: Up to $5,000 A plus B cannot exceed $46,000 or 100% of compensation. You also have the added flexibility of selecting to have your elective deferral contributions be made on either a pre-tax or Roth basis.¹
Rollovers	Money can be rolled into Uni-K from most other tax-deferred retirement plans, including traditional IRA, SEP and Keogh.
Vesting	100% immediate.
Loans	Available up to 50% of account balance or $50,000, whichever is less. Repayment subject to IRS guidelines.
Withdrawals	Available after age 59½ or upon death, disability or plan termination.²
Administrative Requirements	Pioneer Investment Management USA Inc. serves as trustee. Generally, annual IRS 5500 filing required once plan assets exceed $250,000³ (optional service available).

In 2007, no more than $225,000 of compensation can be taken into account. For unincorporated businesses, compensation is net profit minus one-half of self-employment tax minus employer contributions. See contribution worksheet for complete details.
Withdrawals are taxable and, prior to age 59½, may be subject to a 10% penalty tax.
The Pension Protection Act of 2006 increases this amount to $250,000 for the 2007 plan year.

Mutual fund returns and share prices fluctuate, and shares, when redeemed, may be worth more or less than their original cost.

Please request a free information kit on any Pioneer fund from your investment representative, or from Pioneer by calling 1-800-225-6292. Each kit includes a prospectus which contains more information, including charges and expenses. Please read the prospectus carefully before you invest or send money.

This material is not intended to replace the advice of a qualified attorney, tax advisor, investment professional, or insurance agent. Before making any financial commitment regarding the issues discussed here, consult with the appropriate professional advisor.