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.
Traditional and Roth IRAs. You can make a contribution to a traditional individual retirement arrangement, or IRA, anytime up to and including the due date for your tax return. That means you have until April 15, 2014, to put money in your IRA and still count it as a contribution for 2013. This IRA rule holds true whether your contributions are deductible or nondeductible. For Roth IRAs, the deadline is also April 15, 2014, for 2013 contributions. If you file a tax extension, you don't get any extra time to make your traditional or Roth IRA contribution. SEP IRAs You can set up a simplified employee plan, or SEP, and make matching and nonelective contributions until the deadline of your business income tax return, including extensions.