Basic provisions of SIMPLE IRAS include A$)$ employees are $100\%$ vested in their elective deferrals. B$)$ employers with fewer than $100$ employees who earned $$750$ during any two preceding years and are reasonably expected to earn at least $$750$ during the current year must be allowed to participate $)$ they are subject to actual deferred percentage $($ADP$)$ nondiscrimination rules $.$