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About SEP-IRAs

A Simplified Employee Pension Plan, commonly known as a SEP-IRA, is a retirement plan specifically designed for self-employed people and small-business owners. Its key features are highlighted below. When establishing a SEP-IRA plan for your business, you and any eligible employees establish your own separate SEP-IRA; employer contributions are then made into each eligible employee’s SEP-IRA.


	Plan eligibility

	Tax advantages

	SEP-IRA deadline

	Contribution flexibility

	Other key advantages

	Special Fidelity benefits

	Open a Fidelity SEP-IRA

Plan eligibility


•		Are a sole proprietor, in a partnership, or a business owner (of either an unincorporated or incorporated business, including Subchapter S corporations);
•		Earn any self-employed income by providing a service, either full-time or part-time, even if you are already covered by a retirement plan at your full-time job.

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Tax advantages


•		Up to 25% of compensation, as much as $46,000 for the 2008 plan year and $49,000 for the 2009 plan year.¹


•		Any investment earnings grow tax-deferred until withdrawn.

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SEP-IRA deadline


•		Your tax filing deadline (including any extensions).
•		For most self-employed individuals and small-business owners, that deadline is usually April 15.

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Contribution flexibility


•		Contribution percentage can vary each year, from 0% - 25% of compensation, up to $46,000 per participant for the 2008 plan year and $49,000 for the 2009 plan year.¹
•		All SEP-IRA contributions must be made by the employer, and the same percentage of compensation must be contributed for each eligible employee (based on W-2 wages) including the employer.
•		Use our worksheet to calculate your SEP-IRA contribution.

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Other key advantages


•		No complicated forms to fill out.
•		No annual reports for you to file with the IRS.


•		Offering a retirement plan can make it easier to attract and retain valuable employees.

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Invest with the Industry's Retirement Leader


•		Fidelity has been at the forefront of personal investing for more than 60 years. That's why more than 23 million people trust us to help them manage their money for the future. Let us do the same for you. Learn more about The Fidelity Retirement Advantage.


•		The Fidelity No Fee² SEP IRA – a brokerage account with no annual maintenance fee
•		No-load Fidelity mutual funds³
•		Online equity trades⁴ as low as $8


•		Get a comprehensive portfolio review and create a retirement investment strategy with our online retirement planning tools. Or call a highly-trained Retirement Representative at 1-800-FIDELITY.


•		A wide range of investment options for your IRA, including many Mutual Funds rated 4- and 5- star by Morningstar⁶, Fidelity Freedom Funds^®, Stocks, Bonds/Treasuries, CDs, and Annuities.


•		Dedicated Retirement Representatives are available to answer your questions about retirement plans and investment options. Call 800-544-5373 seven days a week.
•		Over 100 Investor Centers located nationwide.

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Open a Fidelity SEP-IRA

Investing in a Fidelity SEP-IRA is easy. If you're ready to open a SEP-IRA or transfer your SEP-IRA assets from another institution to Fidelity, select one of the options below.


•		To get started, Open a No-Fee SEP-IRA².
•		If you would like assistance completing the application or would prefer to discuss your options, call a Fidelity Retirement Representative at 800-544-5373.

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1. The maximum compensation on which contributions can be based is $230,000 for the 2008 plan year and $245,000 for the 2009 plan year. For self-employed individuals, compensation means earned income.

2. There is no brokerage account fee on Fidelity's Traditional, Roth, SEP and Rollover IRAs. Fund expenses and brokerage commissions still apply. Depending on your situation, fees may include low-balance fees, short-term trading fees, and account closing fees.

3. Other fees and expenses applicable to continued investment are described in the fund's current prospectus.

4. See commission schedule for details.

5. Guidance is provided by Fidelity Representatives through the use of Fidelity's suite of guidance tools. These tools are educational tools and not intended to serve as the primary or sole basis for your investment or tax-planning decisions. They were developed by Strategic Advisers, Inc., a registered investment adviser and a Fidelity Investments company, and are offered for use by Fidelity Brokerage Services LLC, member NYSE, SIPC.

6. As of 9/30/08, 72 out of 161 funds rated 4- or 5-stars by Morningstar. Only funds with initial investment of less than $100K considered.


	Spotlight

		Open a No-Fee SEP-IRA!²

	Contact a Retirement Representative

		Call 800-544-5373 Monday through Saturday, 8 a.m. to 10 p.m., and Sunday, 8 a.m. to 9 p.m. Eastern time.