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When should an employer notify employees that it is not funding a SEP IRA?

Does my employer have any legal obligation to notifiy employees that the employer is NOT funding the SEP IRA? I accumulate my SEP IRA percentage over the year, ending in December: It's payable March 15. My employer told me on March 11 that it is NOT funding it. The employer is located in California.
Nina Kaufman answered August 14, 2008
URL: http://www.entrepreneur.com/answer/221584
Generally, an employer who has properly established a SEP plan must furnish an annual statement to each employee participating in the SEP that shows the amount contributed to his or her SEP-IRA for that year (presumably, even if the amount is zero).

This annual reporting must be provided to the employee no later than the January 31 following the calendar year for which the report relates. Depending on how your plan was established, there may not be a requirement to fund it every year if the company can’t afford to (and provided that the employer does not play "favorites" with who gets funded and who doesn’t).

Best to speak to your human resources coordinator or to an attorney specializing in pensions to get to the bottom of what’s going on.

Nina L. Kaufman, Esq. is an award-winning New York City attorney, edutainer and author. Under her Ask The Business Lawyer brand, she reaches thousands of entrepreneurs and small business owners with her legal services, professional speaking, information products, and LexAppeal weekly ezine. She also writes the Making It Legal blog.