hard · Certified Financial Planner Tax Planning

The Fenwick family owns a small business and is choosing between a SEP IRA and a SIMPLE IRA for 2026. Mr. Fenwick, who is 42, wants to maximize his own personal elective deferrals.

Which plan allows him to defer more of his own salary?

  1. The SEP IRA, which allows an elective deferral of up to 24,500.
  2. The SEP IRA, because it has a 72,000 total limit.
  3. Both are equal, as they both allow for the 7,500 IRA limit.
  4. The SIMPLE IRA, which allows a 17,000 elective deferral.

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