Since euremenr ccount (IRA) and Simplified Employee Pen ion plan (SEP) are not required to e made by ye r end. Ho ever, 0 m y be an e cellent time to ma e IR ISEP contrtbutlons to tl e dv tl e of current m r et conditio . CO T I UTIO TO q lified retire ent plan Ire n excellent ay for t e self- employed or II bu ine o ner to reduce tlX ble in­ come. Qu lified plans re one of th be t tr te ie vail ble if your tom jor financi 1 concern re fund­ ing retirement and reducing t xe There re three popul r types of employer­ fund d pia : profit- baring, money purcha e , nd the bove mentioned SEP. Only am 11 percent ge of the labor Coree i cover d by I retirement plan. Thi point out tblt hile mall busi­ ne e mike up a ub tantial portion of the U.S. economy, t eir plannin need are not being met. If you h ve not cheduled a ye r-end 1 x nd financi I pi nning e ion, do 0 today. You till h ve a num­ ber of option av il ble to you to reduce your t x liability. It i Ion excel­ lent lime to m ke IRA nd SEP contribution . Do not po tpone thi cruel lmeeting ny longer.