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SEP IRA and ownership


MaryM

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We have a client that owns a proprietorship 100% no employees and has a SEP IRA for that income

He is also a doctor and just bought 50% of a practice that has a 401k plan. Can he continue to fund the SEP for the self employed income?

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It depends. If there is NOT a controlled group/affiliated service group, then yes. If there IS a CG/ASG, then you will have to look at everything in much more detail, including all employees of both businesses, compensation limits, 415 limits, coverage/nondiscrimination, etc... - including whether the SEP is an IRS model SEP or not. Based purely upon the ownership percentages you give, barring some attribution, there shouldn't be a controlled group, but there might be an ASG, which has the same effect.

Odds are good that if you do have an ASG, the answer will be no.

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  • 4 months later...

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