A simplified employee pension, or SEP, can provide small businesses and self-employed individuals with a tax-deductible and tax-deferred...

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A simplified employee pension, or SEP, can provide small businesses and self-employed individuals with a tax-deductible and tax-deferred way to save for retirement.

Several Web sites offer a range of information and forms related to establishing and maintaining an IRA-based SEP. Here is a sampling of sites:

AARP

bulletin.aarp.org/yourmoney/retirement/articles/twin_reaper0.html

Article discusses SEP plan costs, setup, eligibility and contributions.

Internal Revenue Service

www.irs.gov/pub/irs-pdf/f5305sep.pdf

www.irs.gov/pub/irs-pdf/f5305ase.pdf

Two IRS contribution agreement forms for establishing SEP plan, in pdf format.

• Investopedia

www.investopedia.com/university/retirementplans/sepira

Provides overview of SEP plan eligibility, contributions and distributions.

TIAA CREF

www.tiaa-cref.org/products/ira/profiles/sep.html

Features overview of how a SEP plan works and its advantages.

U.S. Department of Labor

www.dol.gov/ebsa/publications/SEPPlans.html Spotlights various aspects of a SEP plan, including establishing and opening a plan, and distribution.