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
Benefits of participation, plan contributions, effects of withdrawing money from the plan.
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.
Forms, publications, frequently asked questions, etc.