Simplified Employee Pension Plan (SEP-­IRA)

 IRC § § 402(h) and 415 limit the amount of contributions made to an employee’s SEP-­IRA to the lesser or $53,000 or 25% of the eligible employee’s compensation.

401(K) Limit

The 2016 maximum employee contribution is $18,000

Tax Tip: Contribution may be made until the filing of the tax returns, including extensions through October 16,2017 for a SEP

Tax Tip: Maximize your contribution and benefit from most employers’ matching policy for a 401k.