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.You would also be able to make make an employer's contribution to the ERSA equal to the SEP contribution limits now(20% of adjusted SE income up to a total of $40,000. Or, if you do not want to sponser a ERSA, the current SEP should still be around. Bill Patch
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