A self-employed person with no employees wants a tax-advantaged retirement plan that is simple to set up and allows relatively high contributions. Which is a common fit?

a.A 529 college savings plan
b.A Health Savings Account only
c.A SEP IRA
d.A UGMA account

Explanation

A SEP IRA is a simplified employer-sponsored retirement plan often used by self-employed individuals and small businesses, allowing tax-deductible contributions with higher limits than a standard IRA. A 529 is for education and an UGMA is a custodial gift account, not retirement plans.

Law Reference: Internal Revenue Code

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