When Albrecht Wilhelm Roth erected the genus Mertensia in 1797, he named the Virginia bluebell as Mertensia pulmonarioides, apparently unaware that Linnaeus had already named it in his Species Plantarum. Roth's name is a superfluous synonym and has been used in recent literature. References
Contribution Limits. You can only contribute to your SEP IRA for the previous year if you haven't already maxed out your contributions. For employee contributions, the limit is the same as the traditional and Roth IRA limits -- $5,500 if you're under 50 and $6,500 if you're 50 and older as of 2013.For example, if you've already put in $6,500 in your Roth IRA, you can't add any more to your SEP IRA as an employee.he employer contributions are made with pre-tax dollars while the employee contributions are treated as if the contributions were made to a traditional IRA. Whether you can contribute for a previous year depends on your filing deadlines and how much you've already contributed.
You can contribute funds to your traditional or Roth IRA at any time during the calendar year, and you can make contributions to an IRA by the first deadline for your tax return without any extensions. 1  IRA contributions for tax year 2014 are due by April 15, 2015.ollar Limits for Contributions to an Individual Retirement Account. You can contribute to a traditional IRA or Roth IRA or both. Your total contributions to either traditional or Roth IRAs for the year cannot exceed the lesser of your earned income for the year or the annual maximum amount.