Pioneer Investments: Uni-K Benefits


	Small Business Plans

	Uni-K

		About Uni-K

		Uni-K Roth

		Who Should Consider

		Contributions

		Benefits

		Loans

		Roth Rollover Guidelines

		FAQ

		Uni-K Calculators

	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 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 Uni-K contributions are tax-deductible by your business, and earnings grow on a tax-deferred basis until withdrawn.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® 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 2013, 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 $17,500 C. Catch-up contribution for individuals age 50 or older: Up to $5,500 A plus B cannot exceed $51,000 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 $250,000 (optional service available), or Plan is terminated (regardless of size).

In 2012, no more than $250,000 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.

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.

Before investing, consider the product’s investment objectives, risks, charges and expenses. Contact your advisor or Pioneer Investments for a prospectus or summary prospectus containing this information. Read it carefully.