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IRS Help Page: Check-up for Your SEP, SIMPLE or Similar Plan
Internal Revenue Service [IRS] 
Apr. 22, 2004
Excerpt: Plan information packets are now available online to help business owners who sponsor IRA-based retirement plans (SIMPLE IRA plans, SEPs or SARSEPs) develop a better understanding of the requirements for their plans. The goal of the packets is increased awareness by business owners of the need to properly operate their plans, pointing them to further information and services.
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