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All of the following are types of retirement plans self-employed taxpayers may establish for themselves and their employees EXCEPT: a) Qualified defined contribution plans, such

All of the following are types of retirement plans self-employed taxpayers may establish for themselves and their employees EXCEPT:

a) Qualified defined contribution plans, such as 401(k) plans.

b( SIMPLE IRAs.

c) Simplified employee pensions (SEPs)

d) Spousal IRAs

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