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.