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FOR SMALL BUSINESSES - IRS tax forms

SEP Retirement Plans for SMALL BUSINESSES is a joint project of the Department of Labor s Employee Benefits Security Administration (DOL/EBSA) and the Internal Revenue Service. To view this and other EBSA publications, visit the agency s website at: order publications or to request assistance from a benefits advisor, contact EBSA electronically at: call toll free: publication will be made available in alternative format to persons with disabilities upon request: Voice phone: 202-693-8664 TDD: 202-501-3911 This publication constitutes a SMALL entity compliance guide for purposes of the SMALL Business Regulatory Enforcement Fairness Act of 1996.

This booklet constitutes a small en ti ty compliance guide for pur pos es of the Small Business ... they must receive certain key disclosure documents from you ... plan) is subject to income tax for the year in which an employee receives a distribution. If an employee

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