| SEP Plan Features | |
|---|---|
 Funding Source
|
Employer |
 Maximum Contribution
|
25% of Compensation $69,000 (2024) and $70,000 (2025) |
 Plan Establishment Deadline
|
Business tax return due date, including extensions |
 Account Structure
|
Participant-Controlled SEP IRAs |
 Additional Plan Features(✘ = not permitted) |
✘ Withdrawal Restrictions ✘ Vesting ✘ Plan Loans |