Self-Directed IRA Account

SEP IRA (Simplified Employee Pension)

A SEP IRA (Simplified Employee Pension) plan provides a low-cost, flexible solution for business owners, including no annual tax filing, 1099s or K-1s to worry about.

Tax Benefits

High Contribution Potential

Contribute significantly more than individual IRAs to maximize tax advantages, including a Roth component.

Potential Lower Tax Impact

Employer contributions are generally tax-deductible, reducing current taxable income for your business.

Tax-Deferred Growth

Investment gains return to your IRA tax-deferred, supporting long-term growth.

Contributions

Contribution Limits

AGE GROUP	2025 Limit	2026 Limit
No Age Limit	The lesser of $70,000 or 20% of net earnings	The lesser of $72,000 or 20% of net earnings

The contribution deadline is April 15th, plus extensions, if filed
There are only employer contributions for SEP IRAs
The maximum salary used to calculate contributions is $360,000 for 2026
Employers must contribute the same percentage of compensation for all eligible employees, including themselves
There is no catch-up contribution for indivuduals 50 or older

Distributions

Explore Account Types

Open your Self-Directed SEP IRA and start investing on your terms.

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Types of Self-Directed IRAs

Compare the key differences between IRA Club’s self-directed IRA options in the chart below, including tax treatment, eligibility, and withdrawal rules.

Self-Directed Investment	Traditional	Roth	SEP	Simple
Make any investment that is not a prohibited transaction	yes	yes	yes	yes
Income Tax Deductible	yes	no	yes	yes
Must have earned income to make new contributions to an IRA	yes	yes	yes	yes
Unlimited amount transferrable from one IRA account to another IRA account	yes	yes	yes	yes
Unlimited Earning Limits * using a Backdoor Roth	yes	yes	yes	yes
Qualified distributions are taxed as ordinary income	yes	no	yes	yes
Qualified distributions are income tax-free	no	yes	no	no
Annual required minimum distribution	yes	no	yes	yes
Passes to a beneficiary	As a Traditional IRA account	As a Roth IRA account	As a Traditional IRA account	As a Traditional IRA account
Beneficiary can continue to invest the funds in the Inherited IRA	yes	yes	yes	yes
"Super" catch-up contribution	no	no	no	no
Subject to probate * No, if there is a named beneficiary	no	no	no	no

Learn more about the other types of Self-Directed Accounts we offer, or schedule a consultation with an IRA expert today.

IRA Club Self-Directed Educational
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How We Help

Navigating IRS rules can feel overwhelming, but you’re not alone.
Our team provides the expertise you need to stay compliant.

Expert Guidance

Each client receives an IRA Club representative to ensure your account remains compliant.

Proactive Updates

Stay informed about regulatory changes and best practices to safeguard your assets.

Peace of Mind

Flat fees and clear communication. With our team on your side, you can focus on building your financial future without worrying about hidden costs or the fine print.

Have questions?

Talk with our team

Have questions?

Talk with our team