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Posted

Sub-S company (1 person company) establishes an SEP. SEP contribution goes to brokerage account.

Brokerage firm is advising that participant can take immediate distribution & rollover to IRA held at the brokerage account.

Is this proper? I don't deal with SEP's very much - and I know the rules are different from qualified plans.

Thanks!

Posted

The SEP is actually funded through an IRA. The SEP is nothing more than a "wrapper" that allows for greater contributions to the funding vehicle, which typically is just an IRA. The brokerage firm is half right - the money is immediately withdrawable from the SEP-IRA, and rollable into any other IRA. Why do they want to do this?

Posted

The rollover IRA has a much larger balance for investment purposes is the reason.

MoJo, you stated the brokerage firm got it half-right. What half are they getting wrong?

Thanks.

Posted

The funds can be transferred from the IRA (that is a part of the SEP) to a traditional IRA (which includes a rollover IRA) once every 365 days. However, the rollover IRA, if from a QP or 403(B) will not be able to be rolled back into a QP or 403(B) if "tained" with "SEP" or regular IRA assets. Does this help? [The brokerage account that holds the SEP assets is an IRA (a "traditional IRA"}] There may be some advantage (e.g., creditor protection, estate planning with a QP sub trust) if the assets are eventually moved back into a QP (if available).

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