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Posted

One individual is the sole owner and only employee of multiple incorporated businesses - an obvious "controlled group".

Owner wants to adopt an SEP, especially given the new 25% deduction limit. This cannot be done via a Form 5305-SEP due to the controlled group issue.

Does anyone know if this can be accomplished via a non-model prototype SEP?

Thanks!

Posted

The use of the model form is not precluded provided service to any member of the controlled group is considered service for the "employer." Same rules if using a prototype or i.d. SEP.

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