Journal Issue:
Agricultural Law Digest: Volume 16, Issue 13
Agricultural Law Digest: Volume 16, Issue 13
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SEPs for Self Employeds?
(
2005-07-15)
A frequently asked question: can self-employed individuals set up a simplified employee pension and make contributions to the plan?1 The name of the plan – simplified employee pension suggests that such plans are only for employees.2 Although the answer to that question has been clear for some time,3 a recent Tax Court case has provided additional guidance on eligibility for self-employed individuals.4
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Cases, Regulations, and Statutes
(
2005-07-15)