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Employer is a partnership "employing" only five partners (no other employees). They are pathologists. They receive partrnership income.

Same pathologists ALSO receive some W2 income from local hospital and participate in the hospital's 403(B).

Can the partners establish a SEP for the partnership even though they participate in the 403(B)??? If so, can they each do $40,000?

From prior research, the ASG/Controlled group rules do not apply.

Using same example, would the partnership be able to establish a SIMPLE???

Can you point me to the citations to back up the answer. Thanks in advance for any input. I've researched this in the past, but it seems that I am getting conflicting information to the point where I am second-guessing myself. HELP! please. Thank you!!!

QPA, QKA

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