SEP IRA contribution to 401k account

Ex-employee of company with SEP IRA plan. She is eligible for a SEP contribution. She is a current participant in a 401k, but has no IRA accounts. Can the SEP contribution go into her 401k, or does the company have to set up an IRA for her?



The former employer cannot make a contribution to her 401(k) account with the current employer.  The company with the SEP-IRA plan must make a contribution to a SEP-IRA account in her name.  The SEP-IRA could subsequently be rolled over to the 401(k) if the 401(k) plan will accept such a rollover.

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