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I am self-employed with no employees. I work as a subcontractor to other companies and am not incorporated. I want to set up a retirement account for myself, and so far have decided that a self-directed IRA is most suitable. I plan to open an IRA account with my online broker and can set up either a SEP or SIMPLE IRA.

Which one is the best? By best, I guess I mean which is easiest to set up, easiest to administer and has the fewest rules and restrictions. Any help is appreciated!
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