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Simplified Employee Pension (SEP) Plans

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Simplified employee pension (SEP) plans—also known as SEP/IRAs since they make use of individual retirement accounts—are pension plans intended specifically for self-employed persons and small businesses. Created by Congress and monitored by the Internal Revenue Service, 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.