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Who can participate in the POP?

While regulations prohibit a sole proprietor, partner, members of an LLC (in most cases), individuals owning more than 2% of an S corporation, or their spouse and dependents, from participating in the POP, they may still sponsor a plan and benefit from the savings on payroll taxes. C-Corp..... All employers should check with their accountant or CPA to make sure they understand how their company is established.

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