Hi- Our family operates a small business. I recently read about family businesses employing their children, and I checked with my CPA and we have started to do this within the parameters; I have now read about IRA's and family businesses and offering this to their kids as well. While I will ask my CPA- can anyone tell me the rules on this? If I as a small family business offer an IRA- do I have to offer it equally to all employees? My intent is really for my kids. Of course, they hardly have any hours- We have various employee levels, managers, supervisors, entry level, and just general PT/FT staff.