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SEP for 1 year, then QRP


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Is there a problem with setting up a SEP for 2008 (by 4/15/2009 when sole proprietor's f1040 will be filed), and then promptly set up a 401k QRP for 2009 and never fund further into the SEP?

We'd like to capture an ER contribution deduction for 2008, and then have a solo K for 2009 and later. There are no other EEs.

John Simmons

johnsimmonslaw@gmail.com

Note to Readers: For you, I'm a stranger posting on a bulletin board. Posts here should not be given the same weight as personalized advice from a professional who knows or can learn all the facts of your situation.

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Is there a problem with setting up a SEP for 2008 (by 4/15/2009 when sole proprietor's f1040 will be filed), and then promptly set up a 401k QRP for 2009 and never fund further into the SEP?

We'd like to capture an ER contribution deduction for 2008, and then have a solo K for 2009 and later. There are no other EEs.

As a SEP is not a qualified plan there is no permancy requirement. A SEP can be terminated at any time although an amendment may be required and notice of the amendment would need to be provided to the participant. The funds in the SEP IRA can be rolled over to a qualfied plan.

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