Individual Retirement Account

Simplified Employee Pension (SEP) IRA

• Available to small business owners and self-employed

• Tax-deducible and tax-deferred

• Establish SEP IRA and contribute until your business tax return due date (including extensions) for the previous year

Savings Incentive Match PLan for Employees (SIMPLE) IRA

• Available to employers with 100 employees or less

• Eligibility: Employer may not maintain another qualified plan at the same time

• Tax-sheltered retirement savings plan
• Contributions consist of employee salary deferrals and employer contributions

We encourage you to consult your financial or tax adviser about choosing the right plan for you.