dmertz
Level 15

Retirement tax questions

Perhaps the page reference was to an earlier year's Pub 560.  In the 2022 Pub 560, on page 13 it says that one of the requirements to be eligible to establish a SIMPLE IRA plan is, "You don't maintain another qualified plan unless the other plan is for collective bargaining employees."  This derives from section 408(p)(2)(D) of the tax code.