Secure Money Annuity Or Retirement Trust (smart)

Definition of "Secure money annuity or retirement trust (smart)"

Lewis Temple real estate agent
Lewis Temple, Real Estate Agent Donna Kerr Group

Proposed new small business pension plan advocated in President Clinton's administration's fiscal year 1999 budget. This plan would be made available to small businesses with 100 or fewer employees that do not currently provide employees with a defined benefit plan or a defined contribution plan (money purchase plan). In order to qualify for this new pension plan, neither a defined benefit plan nor a defined contribution plan could have been offered by the business to its employees during the previous five years.


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