The way I read it, you could put 7.5K in each of the accounts.You're probably right that we would be able to use more than one type of account. I think $7500 in an LSA, plus $7500 in an RSA, plus $12000 plus $2000 catch up in an ERSA.Here's a press release and FAQ from the Treasury department Office of Public Affairs. It doesn't mention SEPs but it does have more detail than Vanguard.http://www.ustreas.gov/press/releases/kd3816.htm
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