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TABLE OF CONTENTS:

INTRODUCTIONA FEW PENSION FACTS
SEPS - SIMPLIFIED EMPLOYEE PENSIONS
401(K) AND PROFIT-SHARING PLANS
PAYROLL DEDUCTION IRAS
SEP RETIREMENT PLANS FOR SMALL BUSINESSES
ESTABLISHING THE PLAN
OPERATING THE PLAN
TERMINATING THE PLAN
MISTAKES ... AND HOW TO CORRECT THEM
YOUR SEP - A QUICK REVIEW



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