This article just posted today (4-12-11) on Yahoo Finance, talking about catch-up contributions of $5500 in a SEP for the years 2010 & 2011. Hope this link works (if not, it's reachable from their home page today)

http://finance.yahoo.com/focus-retirement/article/112522/bes...

In Pub 560, page 4, far left column, it does talk a bit about this catch-up, saying the $5500 applies to accounts other than Simple. It doesn't specifically say it's valid in a SEP, but also doesn't say it's NOT valid either. Very confusing.

I figured someone on here would have a reliable answer. You guys are da bomb, LOL.