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January 7, 2008 12:00 am
AMT Patch at Last
Just before Congress recessed for the Christmas break, it approved a one-year fix to the alternative minimum tax (AMT) problem
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Tax Glossary
Simplified employee plan (SEP)
IRA-type plan set up by an employer, rather than the employee. Salary-reduction contributions may be allowed to plans of small employers set up before 1997.
