I have sole proprietor income and have Roth and Sep contributions for 2008.

I am trying to maximize my retirement accounts.

Let’ say my projected 2009 earned income reduced by 1/2 self employment taxes is $10,000.

1) Can I contribute to a Sep and Simple in the same year?

Example: In 2009, with projected $10,000 (after 1/2 SE tax reduction), can I contribute $5,000 to a Roth, $2,000 to the Sep and open a SIMPLE to contribute $3,000 — so I would contribute to all plans in a year?

or do I skip the Sep contributions and from this point forward contribute $5,000 to the Roth and $5,000 to the SIMPLE?

2) Do the Roth IRA contributions limit my SIMPLE contribution? In the same example of $10,000 – can I contribute $10,000 to a SIMPLE if I also contributed $5,000 to a Roth?

3) Do I have to close the SEP account if I open the SIMPLE?

Thank you for the guidance.
Tracy