December 31, 2019 Mark for follow up Question 30 of 45. For 2018, the maximum contribution to a SIMPLE is: $12,500. The sole proprietor's match is at least 1% and up to 5% of the employee's compensation. The matching amount applies to the sole proprietor's contributions as well. $12,500. The sole proprietor's match is at least 2% fixed or a 1% to 3% matching based on the employee's compensation. The matching amount applies to the sole proprietor's contributions as well. $22,500. The sole proprietor's match is at least 1% and up to 3% of the employee's compensation. The matching amount does not apply to the sole proprietor's contributions. O $22,500. The sole proprietor's match is at least 1% and up to 5% of the employee's compensation. The matching amount applies to the sole proprietor's contributions as well. Mark for follow up Question 31 of 45. For a SIMPLE account, a qualifying employee may participate in the plan if they have at least: $2,500 in compensation in any prior five years and must reasonably be expected to earn $2,500 in the current year. $2,500 in compensation in any prior two years and must reasonably be expected to earn $5,000 in the current year. $5,000 in compensation in any prior three years and must reasonably be expected to earn $5,000 in the current year, ps://hrblock.csod.com/Evaluations/EvalLaunch.aspx?loid=5b6e20db-6d1b-4416-9475-86ccfd6b3c8a&evallvi=5&redirect_url=%2fphnx%2fdriver.asp... 1/2 010-440-9475-86ccfd6b3c8aevallvi=5&redirect_url=%2fphnx%2fdriver.asp... 12