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    Excess SEP contribution

    All,
    I have a client that contributed to his SEP (or rather, the business did on his behalf) based on a salary of 45,000. Due to the financial condition of the business, the salary is only going to be 20K. So, the business contributed too much to the account. Does it simply not deduct the excess, or does the excess need to be removed from the account by the return due date, as in a regular IRA? Thoughts?

    ATG
    "Congress has spoken to this issue through its audible silence."
    Anyone ever notice they beat the daylights out of the definition of a child, but they don't spend much time at all defining "parent"?
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