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Greetings, David, and welcome. You asked:

I know that, for all practical purposes, the most that can be contributed to a SEP-IRA for tax year 2000 is $25,500. What is the maximum for tax year 2001?

The SEP compensation cap hasn't changed from the $170,000 effective in 2000. Therefore, the maximum dollar limit for contributions remains $25,500. That works out to 15% of the $170K compensation cap.

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