SEP Accounts

I have clients who are business owners and have SEP accounts they are currently contributing and have recently hired a W2 employee.

Can the W2 employee open a SEP or do they now need to transition to SIMPLE IRAs or consider a 401k platform? And are there any resources for 401k platforms for three employees that is cost efficient?



What are the eligibility requirements on the 5305 SEP form?  The client must adhere to those requirements, which often require a long waiting period. But if there is no waiting period, the new employee must receive contributions right away. If they want to change to a SIMPLE IRA in the future, this should be done effective 1/1/2024. Normally, they would not consider a 401k unless they want to make higher contributions than they could with a SEP or SIMPLE IRA.

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