Maximum Age in SIMPLE IRA

[wmyer]

OK, I know that there is no maximum age in the SIMPLE IRA, because the IRA Answer Book has this question and answer: SIMPLE contributions are not subject to a maximum age requirement. The IRA Answer Book even references the IRS Code sections 219(d)(1) and 408(B)(4). However, these Code references do not seem to support the answer. Am I missing something?

IRC 219(d)(1)

IRC 408

[Mike Preston]

You have the cite wrong. It isn't 408(B)(4). It is 408(p)(4).

There is no exclusion for age.