Thornton
Oct 25 1999, 05:34 PM
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?
P A Weick
Oct 26 1999, 01:56 AM
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).]