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.
1 If you are contributing to a SEP-IRA set up by your employer, you are allowed to contribute a maximum of $53,000 or 25% of compensation, whichever is lower. 2  For the 2015 tax year, the maximum amount of compensation used in determining your contribution is $265,000.Be aware that your eligibility to contribute to a traditional IRA is not affected by your participation in a SEP-IRA; however, your ability to deduct contributions to a traditional IRA may be.lso, the spousal Roth IRA must be held in his or her name and tax identification number. In order to be eligible to contribute fully to a Roth IRA, your MAGI (again, that stands for modified adjusted gross income) must be less than $116,000 for a single filer in 2015, and $183,000 or less for married filing jointly.