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Simplified Employee Pension (SEP)

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A simplified employee pension (SEP), also known as an SEP-IRA (individual retirement account), can be defined as a pension plan for small business owners and their employees and the self-employed. Created by Congress and monitored carefully by the Internal Revenue Service (IRS), SEPs are designed to give small business owners and employees the same ability to set aside money for retirement as traditional large corporate pension funds.

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Copyright © 2011 Advameg, Inc.