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Description of 2002 Tax Credit for IRA and Salary Reduction Contributions
Bankrate 
Mar. 11, 2003
Excerpt: Contributions to traditional and Roth IRAs as well as to employer-sponsored 401(k) plans count toward computing the credit. So does money you put into a Savings Incentive Match Plan for Employees, or SIMPLE, plan; a 403(b) annuity; a governmental 457 plan; or a salary reduction Simplified Employee Pension (SEP). The credit is based on your total contributions to all your eligible retirement accounts, not for contributions to each.
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