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Greetings, Gary, and welcome. You asked:

<<I'm an owner of a small corporation and would like to know if there are companies that offers a sep ira plan, or do i have to go thur a broker or mutual fund to open one. >>

Just as with any IRA, you may open a SEP-IRA with a wide variety of providers (brokers/mutual funds/banks/insurance companies/etc.) depending on how you wish to invest the money. See IRS Publication 560 (Retirement Plans for Small Business) and IRS Publication 590 (Individual Retirement Arrangements) for details. You can download both at

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