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<p class="MsoNormal" style="margin-bottom:6.0pt"><span style="mso-bidi-font-size:11.0pt;mso-bidi-font-family:"Times New Roman";color:#595959">If someone does not have any earned income, he or she cannot use pre-tax dollars to fund an IRA (except for certain
non-working spouses), so I don’t see how a company cannot establish an IRA for an employee’s child. If the child is also an employee, she could, of course, participate if she met the eligibility requirements.
<o:p></o:p></span></p>
<p class="MsoNormal" style="margin-bottom:6.0pt"><span style="mso-bidi-font-size:11.0pt;mso-bidi-font-family:"Times New Roman";color:#595959">I suppose some business owners might “hire” their kids and fund the child’s IRA with salary, but the SEP rules limit
the benefits of this approach. <o:p></o:p></span></p>
<p class="MsoNormal" style="margin-bottom:6.0pt"><span style="mso-bidi-font-size:11.0pt;mso-bidi-font-family:"Times New Roman";color:#595959">A child who earns wages – even working part time – is eligible to set up a traditional or Roth IRA, which, in most
cases, would be funded by parents.<o:p></o:p></span></p>
<p class="MsoNormal" style="margin-bottom:6.0pt"><span style="mso-bidi-font-size:11.0pt;mso-bidi-font-family:"Times New Roman";color:#595959">I don’t know if this answers your question, but feel free to follow up.<o:p></o:p></span></p>
<p class="MsoNormal" style="margin-bottom:6.0pt"><span style="mso-bidi-font-size:11.0pt;mso-bidi-font-family:"Times New Roman";color:#595959">John<o:p></o:p></span></p>
<p class="MsoNormal"><span style="mso-bidi-font-size:11.0pt;mso-bidi-font-family:"Times New Roman";color:#595959"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="mso-bidi-font-size:11.0pt;mso-bidi-font-family:"Times New Roman";color:#595959"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:14.0pt;font-family:"Tw Cen MT",sans-serif;mso-fareast-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman";color:#595959;mso-no-proof:yes">John Creahan</span><span style="font-family:"Tw Cen MT",sans-serif;mso-fareast-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman";color:#595959;mso-no-proof:yes"><br>
<a href="mailto:john@cairn-law.com"><span style="color:#595959">john@cairn-law.com</span></a><o:p></o:p></span></p>
<p class="MsoNormal" style="margin-bottom:12.0pt"><span style="font-family:"Tw Cen MT",sans-serif;mso-fareast-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman";color:#595959;mso-no-proof:yes">1325 4<sup>th</sup> Ave., Suite 940<br>
Seattle, WA 98101<br>
206-621-5848<br>
<a href="http://www.cairn-law.com/"><span style="color:#595959">www.cairn-law.com</span></a></span><span style="font-family:"Tw Cen MT",sans-serif;mso-fareast-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman";color:#4F6228;mso-no-proof:yes"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;mso-fareast-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman";color:#39471D;mso-no-proof:yes"><img border="0" width="161" height="60" id="Picture_x0020_1" src="cid:image001.png@01D067D2.93CC3090" alt="cid:image001.png@01CE636C.3EB992D0"></span><span style="mso-fareast-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman";color:#595959;mso-no-proof:yes"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="mso-bidi-font-size:11.0pt;mso-bidi-font-family:"Times New Roman";color:#595959"><o:p> </o:p></span></p>
<p class="MsoNormal"><b><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;mso-fareast-font-family:"Times New Roman"">From:</span></b><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;mso-fareast-font-family:"Times New Roman""> wsbapt-bounces@lists.wsbarppt.com
[mailto:wsbapt-bounces@lists.wsbarppt.com] <b>On Behalf Of </b>Victor R<br>
<b>Sent:</b> Thursday, March 26, 2015 2:09 PM<br>
<b>To:</b> wsbapt@lists.wsbarppt.com<br>
<b>Subject:</b> [WSBAPT] SEP-IRA for kids? Pre-Tax?<o:p></o:p></span></p>
<p class="MsoNormal"><o:p> </o:p></p>
<div>
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<p class="MsoNormal"><span style="font-size:24.0pt">Members:</span><o:p></o:p></p>
</div>
<div>
<p class="MsoNormal"><o:p> </o:p></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:24.0pt">Any of you ever hear of this type of investment vehicles for employees for their kids?</span><o:p></o:p></p>
</div>
<div>
<p class="MsoNormal"><o:p> </o:p></p>
</div>
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<p class="MsoNormal"><span style="font-size:24.0pt">... or even something similar?</span><o:p></o:p></p>
</div>
<div>
<p class="MsoNormal"><o:p> </o:p></p>
</div>
<div>
<p class="MsoNormal"><o:p> </o:p></p>
</div>
<p class="MsoNormal"><br clear="all" style="mso-special-character:line-break">
<o:p></o:p></p>
<div>
<p class="MsoNormal"><o:p> </o:p></p>
</div>
<p class="MsoNormal">-- <o:p></o:p></p>
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<div>
<p class="MsoNormal"><b><span style="font-size:11.0pt;font-family:"Georgia",serif;color:#3333FF"> <o:p></o:p></span></b></p>
</div>
<div>
<p class="MsoNormal" style="margin-bottom:12.0pt"><span style="font-size:11.0pt;font-family:"Georgia",serif">Victor Ro, Esq.<br>
THE RO FIRM, P.S.C.<br>
A Professional Services Corporation<br>
5400 Carillon Point<br>
Bldg. 5000, 4th Floor<br>
Kirkland, WA 98033<br>
Tel: (206) 319-7072<br>
Fax: (206) 319-4470</span><o:p></o:p></p>
</div>
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<div>
<p class="MsoNormal"><span style="font-size:7.5pt;font-family:"Courier New"">This communication is CONFIDENTIAL - ATTORNEY WORK PRODUCT - PRIVILEGED. You are responsible for any damages arising in any way from its use. Do not construe this correspondence
or contents, thereof, as legal advice or as an engagement between an attorney and client. If you received this communication in error, delete it immediately and permanently from all existing files. NOTICE and PROHIBITION: Do not copy, transmit, retransmit,
distribute, or disclose this information contained, herein.</span><o:p></o:p></p>
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