My wife and I make a habit of maximizing the contributions to a Roth
IRA.  However, I am also the owner of a small business and have been
considering establishing various retirement account options for my
employees and myself (SEP, SIMPLE, etc.).  I have a few questions
related to the establishment of retirement accounts through my
business.  To be honest, I asked my accountant about this stuff and he
wasn?t certain.  He said he would research the questions and never got
back to me about these issues.

1.	If I establish a retirement account for myself through my business
(an LLC) does that mean that I cannot contribute to a Roth IRA?  If I
can no longer contribute to a Roth, which of the retirement plans for
my small business will allow me to maximize retirement savings for
myself and my employees?
2.	If I establish an employee sponsored retirement savings program
through my business and my company ?matches? contributions how will
that affect the tax liability of the business?  In other words is a
contribution to an employee?s retirement account accepted as a pre-tax
expense?  I certainly hope so, but I?m not sure.

Contact a financial planner for the information.  This is an area
where you want correct information.  Your accountant should have been
able to advise you or at least have been able to put you in contact
with a knowledgable source.