- IRS Simplified Employee Pension Plan (SEP) Home Page
- IRS Publication 560, Chapter 2: Simplified Employee Pensions (SEPs)
- Rate Table for the Self-Employed
Why YOU Should Care
A Simplified Employee Pension (SEP) Plan allows employers to make contributions to Individual Retirement Accounts (IRAs) for their employees. Contribution limits are higher than for Traditional IRAs managed by the employees, so this could be a significant retirement vehicle.