IRS Form: SEP-IRA Contribution Agreement Comments Requested (IRC §408)

Comments requested on Form 5305-SEP, Simplified Employee Pension-Individual Retirement Accounts Contribution Agreement, which is used by an employer to make an agreement to provide benefits to all employees under a Simplified Employee Pension (SEP) described in tax code Section 408(k). Comments are due on or before August 2, 2021. [IRS Comment Request, 86 Fed. Reg. __ (June 2, 2021)]

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