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Greetings, RHawkins, and welcome. You wrote:

Please compare the two and advise as to the advantages and disadvantages of each or direct me to a chart on the Web which compares the two.

Hop over to and pick up a copy of IRS Publication 560, Retirement Plans for Small Business (SEP, SIMPLE, Keogh) and you can do the comparisons yourself. If there's a chart on the web, I haven't seen it yet. Also, you can get some info on them in my Foolish Retirement Planner available at

Fool on and happy research. :-)

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