Are There SEP IRA Contribution Limits?


Are you thinking seriously about your retirement and wondering if there are reliable IRA options for you to consider looking into? Are you worried that the money you invest today will not be enough to get you through your sunset years? Are you concerned that there are limits placed on the amount you can contribute today to assure that you will reap financial rewards in the future? These and other questions are on many people’s minds and you are not alone in your quest for answers. If you are looking into a Simplified Employee Pension then you probably want to know the SEP IRA contribution limits.

In a nutshell, a simplified employee pension (SEP) allows your current employer to make tax deductible contributions to a SEP IRA that has been set up for you. A SEP is subject to all of the same tax and withdrawal rules that apply to traditional IRA’s. These rules are explained in IRS tax publication 560.  This publication is available online or by placing a telephone call to the Internal Revenue Service.

In general, the 2008 contribution limit for traditional (SEP) IRA’s is the smaller of:

• $5000.00 ($6000.00 if you are age 50 or older) or
• Your taxable compensation for the year (Compensation is what you earn from working.)

Note 1: These limits may be increased to $8000.00 if you have already been a participant in a 401k plan by a previous employer that has gone bankrupt.

Note 2: The SEP IRA contribution limits are also lowered by any contributions made to a pension plan that was created before June 25, 1959 and is completely funded by employee contributions.

If you have a simplified employee pension (SEP) plan and you are covered by your employer, the tax deduction you are allowed depends on whether you (or your spouse) was covered by your employer’s retirement plan during the tax year. And, the amount you can deduct is determined by your modified adjusted gross income and by your filing status. Your deduction will start to decrease when your income rises above a certain level and can even be eliminated if your income is too high.
 
There are a few basic rules that are set up for SEP IRA contribution limits. First of all, you can only contribute 25% of your yearly compensation and this amount is subject to a maximum. Second, contributions to the account can be made up until April 15th of the following year. Third, you are only allowed to make contributions into the account until you reach age 70 ½. Fourth, penalties are put on withdrawals before age 59 ½. Finally, you must start withdrawing funds from the account at age 70 ½. SEP IRA’s are not for everyone, but can be financially beneficial to you. Look into them today.

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