sep IRA Contributions and REGULAR ira Withdrawals

My Client retired 2 years ago from a law firm. For Income we started taking from his IRA on a regular basis. This Past year he did legal work on his own and made a decent living.
My Question is, Even if he is taking the income from his regular IRA, Can he contribute to a SEP IRA. for last year.



Yes. And it does not matter whether the distributions were RMDs or not.



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