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IRS Publishes Voluntary Annual Checklist for Grandfathered Salary Reduction SEP Arrangements (PDF)
Internal Revenue Service [IRS] 
Nov. 3, 2003
1 page. Excerpt: Every year it is important to review the requirements necessary to operate your Salary Reduction Simplified Employee Pension (SARSEP). This SARSEP Checklist has been designed as a quick diagnostic tool to help you keep your SARSEP in compliance with important tax rules. This Checklist is not a complete description of all the requirements and it is not a substitute for a comprehensive plan review.
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