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What limitations are placed on self-employed individuals for contributions made to defined contribution H.R. 10 plans? Must self-employed individuals cover their full-time employees if an H.R. 10 plan is established?

What limitations are placed on self-employed individuals for contributions made to defined contribution H.R. 10 plans?

A self-employed individual may contribute the

of

or

% of earned income for 2018.

Must self-employed individuals cover their full-time employees if an H.R. 10 plan is established?

Yes,

No,

the full-time employees must be cov

ered.