Simplified Employee Pension-Individual Retirement Accounts Contribution Agreement

This form is used by an employer to make an agreement to provide benefits to all employees under a Simplified Employee Pension (SEP) described in section 408(k). This form is not to be filed with the IRS but to be retained in the employer's records as proof of establishing a SEP and justifying a deduction for contributions to the SEP. The data is used to verify the deduction.

The latest form for Simplified Employee Pension-Individual Retirement Accounts Contribution Agreement expires 2021-10-31 and can be found here.