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Simplified Employee Pension Plan (SEP)

A SEP plan allows employers to contribute to traditional IRAs (SEP-IRAs) set up for employees. A business of any size, even self-employed, can establish a SEP.

Choose a SEP Plan
Learn the basics of a SEP plan

Establish a SEP Plan
Set up a SEP plan

Participate in a SEP Plan
Who can participate, benefits of participation, plan contributions and withdrawals

Operate and Maintain a SEP Plan
Periodically review the plan, update for recent law changes

Correct SEP Plan Errors
Find, fix and avoid plan errors

Terminate a SEP Plan
Requirements for ending a SEP plan

Additional Resources
Forms, publications, frequently asked questions, etc.

Page Last Reviewed or Updated: 25-Mar-2014