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.
SEP IRA Contribution Limits 2013. You can contribute up to 25% of your total salary or 20% of your adjusted annual income to a SEP IRA, up to a limit of $51,000 in tax year 2013. This is almost twice the limit for 401(k) investors.