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.
In fact, you might not have all the information necessary to calculate your maximum SEP-IRA, since the amount you can contribute depends on the amount of income you had for the year. You can wait until the April 15 tax filing deadline to make your SEP-IRA contribution for the prior year. Filing Extensions. If your business needs to file an extension, that extension also gives you extra time to make your SEP-IRA contribution. If you file a six month extension by the April 15 deadline, you have until October 15 to make your annual SEP-IRA contribution.