SEPs for Self Employeds?
Date
2005-07-15
Authors
Harl, Neil
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Iowa State University Digital Repository
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Abstract
A frequently asked question: can self-employed individuals set up a simplified employee pension and make contributions to the plan?1 The name of the plan – simplified employee pension suggests that such plans are only for employees.2 Although the answer to that question has been clear for some time,3 a recent Tax Court case has provided additional guidance on eligibility for self-employed individuals.4