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previous page Previous Page: Publication 560 - Retirement Plans for Small Business (SEP, SIMPLE and Qualified Plans) - Additional Taxes
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taxmap/pubs/p560-008.htm#en_us_publink10008869

Reporting and 
Disclosure Requirements(p8)


rule
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If you set up a SEP using Form 5305-SEP, you must give your eligible employees certain information about the SEP when you set it up. See Setting Up a SEP, earlier. Also, you must give your eligible employees a statement each year showing any contributions to their SEP-IRAs. You must also give them notice of any excess contributions. For details about other information you must give them, see the instructions for Form 5305-SEP or Form 5305A-SEP (for a salary reduction SEP).
Even if you did not use Form 5305-SEP or Form 5305A-SEP to set up your SEP, you must give your employees information similar to that described above. For more information, see the instructions for either Form 5305-SEP or Form 5305A-SEP.
previous pagePrevious Page: Publication 560 - Retirement Plans for Small Business (SEP, SIMPLE and Qualified Plans) - Additional Taxes
next pageNext Page: Publication 560 - Retirement Plans for Small Business (SEP, SIMPLE and Qualified Plans) - SIMPLE Plans
 Use previous pagenext page to find additional occurrences of topic items.Index for this Publication