Employee Limit for SEP's?

[Guest]

I can find no upper limit on the number of employees for adopting employers of Simplified Employee Pensions. 25 is stuck in my head, but that may be for only the old SARSEP's. Can any employer adopt a SEP?

[Guest P A Weick]

Check Section 408(k)(6)(B) of the Code. That appears to be the 25 person limit you are thinking about.

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[This message has been edited by P A Weick (edited 10-26-1999).]