I'm new to the US, and therefore new to IRAs.As an independent contractor, I plan to set up a SEP-IRA in January 2005.A simple question: Is the timing of payments-in, during the year, of any consequence? That is, could I make a single payment in to my new IRA during January 2005, consisting of the maximum amount based on my anticipated income for the whole of 2005?Thanks in advance,rog56
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