You do not have to incorporate to have a SEP unless the law has changed since I set up mine several years ago. With care, you can get a custodian who will not charge you a setup fee at all. Pick a discount broker or a mutual fund company. You can contribute not quite 15% of your earned self-employment income, up to a fairly generous limit. The custodian you pick will be able to give you the formula. Good luck! Chris
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