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  • A SEP-IRA offers significant tax-savings potential as you build your retirement.

    You'll also benefit from T. Rowe Price's low-cost, strong fund performance.
    Call 1.800.638.3804 to get started.
    SEP-IRA Plan - Simplified Employee Pension Plan SEP-IRA Plan - Simplified Employee Pension Plan
    SEP-IRA Plan - Simplified Employee Pension Plan
    Eligibility: Self-employed individuals and business owners who wish to make contributions for their employees
    Contribution
    Guidelines:
    Up to 25% of compensation or $52,000 for 2014 and $53,000 for 2015.
    Employer
    Contributions:
    Contribution is determined by the employer and each eligible employee must receive the same benefit
    Employee Options: Employer decides if contributions will be made from year to year
    Fees: No annual fees or set-up costs1
    Plan Set-up
    Deadline:
    Your company's tax filing deadline (including extensions)
    Reporting
    Requirements:
    No plan tax filing is required, IRA based plan
    Investment Options: Choose from over 90 no-load mutual funds
    SIMPLE IRA Plan Benefits

    SEP-IRA Plan Benefits

    Attractive Tax Savings
    • Save over $2,700* in taxes per year while you build your retirement savings.
    • Deduct contributions you make to your SEP-IRA plan account as well as accounts for any employees.
    Tax-Deferred Growth Potential and Generous Contribution Limits
    • You can contribute up to $52,000 in 2014 and $52,000 in 2015—much higher than the annual limit for Traditional and Roth IRAs.
    • Any earnings on your savings grow tax-deferred until withdrawn.
    Low Costs
    • No fees or plan set-up costs when you subscribe to paperless delivery.1
    • We keep our mutual fund expenses low to help you save even more.
    Easy Maintenance, Easy Saving
    • You make deductible contributions directly to individual retirement accounts
      (SEP-IRAs) for yourself and your employees.
    • Participants can automatically rollover, transfer or convert to a T. Rowe Price IRA.2
    *Based on 2014 IRS Tax Tables. This chart represents an unincorporated, self-employed, married individual under age 50 with two dependent children, filing jointly. The individual earns $100,000 and the spouse has no earned income. The chart shows the difference between the tax due if no contributions are made and the tax due if the maximum contribution is made to a SEP. Actual savings will vary.

    1An annual $20 account service fee is charged for each mutual fund account with a balance below $10,000. The $20 account service fee will be waived for the following circumstances: Subscribe to electronic delivery of statements and confirmations*; maintain an individual combined balance of $50,000 or more for all T. Rowe Price accounts (including mutual funds, Brokerage, Variable Annuity, and Small Business Retirement Plans); or qualify for T. Rowe Price Select Client Services based on higher asset levels of $100,000 or more. Participants can subscribe to paperless delivery via the T. Rowe Price website once their account is established.

    2If the Participant Account is closed during the year, a $20 closeout fee will be deducted automatically from the proceeds of the total redemption. However, the closeout fee is waived when an account service fee was previously assessed to the participant account for that year or when the proceeds are being used for a rollover, transfer or conversion to a T. Rowe Price retirement plan account or T. Rowe Price IRA.
    Copyright 2014, T. Rowe Price Investment Services, Inc., Distributor. All rights reserved.