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Article Date:
April 2011

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The Best Small-Business Retirement Plans: Part 2, the Simplified Employee Pension (SEP) Option

This is Part 2 of our series on the best tax-advantaged retirement plans for small businesses. For Part 1, click here.


In this article we cover the defined contribution plan that is easiest to live with: the simplified employee pension (SEP).


With a defined contribution plan, you make annual deductible contributions to your retirement account based on a percentage of your self-employment income or salary (if incorporated). The contributions may not exceed an annual dollar cap.


SEP contributions are completely discretionary, which means you or your corporation can contribute little or nothing in years when cash is tight. Here’s the rest of what you need to know about SEPs.


SEP Basics


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