This course covers the features and benefits of the following types of small company retirement plans: Simplified Employee Pension (SEP), the Savings Incentive Match Plan for Employees (SIMPLE), and the Salary Reduction SEP (SARSEP). It discusses the rules governing which employers are allowed to offer these plans, employee eligibility and participation rules, and rules for making contributions to these arrangements.

Author: Michael B. Cates, MS, CFP®

Michael B. Cates, MS CFP® joined the College in 1986, and is the professor for the Income Tax Planning course of the CFP Certification Professional Education Program.  He received his CFP® certification in 1995, and completed the College's Master of Science degree program in 1997.  Mike is also the lead professor for the introductory Income Tax Planning cours ein the College's master's program.  In addition to his responsiblities at the College, Mike also maintains a tax planning and preparation firm in Aurora, Colorado.  You can reach Mike at

Complexity Level: Intermediate