One broker is advertising athttp://www.sep-ira-plan.com/but they give a lot of information about the plan.It's my understanding that the employer and the employee are each allowed to contribute to the same IRA -- it counts as a Traditional IRA from the individual's point of view. If you close up the business, the SEP-IRA turns into a traditional IRA.There's also IRS publication 560. Look at www.irs.gov for more info.Quicken's take on it:http://www.quicken.com/cms/viewers/article/retirement/5671Also look into the similar vehicle: a SIMPLE IRA.
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