Table of Contents 14 - SEP IRA Plans Overview Tax Credit for Start-up Costs Simplified Employee Pensions (SEPs) Who May Establish a SEP Contributions for Self-Employed Individuals of Certain Religious Faiths Controlled Group/Related Employer Rules Establishing a SEP Roth Contributions Form 5305-SEP Prototype SEPs Contributions & Deductions Compensation Special Contribution Formula for Self-Employed Eligibility to Participate in a SEP Leased-Employee Rules No Maximum Age Restriction SEP Participation Must be Nondiscriminatory Top-Heavy Rules for Regular SEPs Social Security Integration Reporting Requirements IRS Form 5498 Distributions - IRS Form 1099-R Salary-Reduction SEPs SAR-SEP Salary Deferral Limits Form 5305A-SEP Excess SEP Contributions IRS SEP Correction Program IRS SEP Plan Fix-It Guide Undercontributions to a SEP SEP Excesses and EPCRS Distributing the Excess De Minimus Excess Amount Retain the Excess IRA Digital Reference Manual © PMC