{
  "id": "RET_SEP_IRA",
  "name": "SEP IRA Contribution",
  "category": "retirement",
  "jurisdiction": "federal",
  "eligibility_type": "profile",
  "eligibility": {
    "description": "Self-employed; conflicts with Solo 401(k) for same business",
    "requires_entity_type": "schedule_c",
    "min_age": null,
    "max_age": null
  },
  "parameters": {
    "contribution": {
      "type": "int",
      "description": "employer contribution amount"
    }
  },
  "entity_specific": true,
  "entity_types": [
    "schedule_c"
  ],
  "conflicts": [
    "RET_SOLO_401K"
  ],
  "actionability": {
    "retroactive_status": "available",
    "retroactive_note": "Contribution deadline is filing deadline with extension (Oct 15, 2026)",
    "forward_status": "available"
  },
  "description": "Employer contribution of up to 25% of net self-employment income. Simple to set up, no employee deferrals.",
  "irc_reference": "IRC §408(k)",
  "deadline": "Filing deadline with extension"
}