A self-employed person has three different business:

1. Schedule C sole proprietor, using his SS#
2. Single Member LLC disregarded entity with a Tax ID number
3. Single Member LLC disregarded entity without a Tax ID number (using his SS#)

The tax payer wants to use all three sources of income to fund a max SEP IRA contribution (there are no other employees).

Does the tax payer have to set up three separate SEP IRAs?  Or can one SEP IRA be set up… and if only one, what does the tax payer list on the SEP IRA application as his employment/employer?  Does it matter?

Thanks in advance.