Other calcium-rich food sources include: salmon, sardines (with bones), green beans, turnip greens. Additional magnesium-rich foods include: raw chocolate (raw cacao, the #1 source of magnesium), nuts and pumpkin seeds, molasses, spinach, baked potatoes, bananas, wheat germ and seafood. An important note about calcium: you want to avoid calcium supplements.
1 For contributions made on behalf of common-law employees, the partnership claims the deduction on IRS Form 1065. 2  For an S-corporation, all SEP contributions are claimed on IRS Form 1120S. 3  For a C-corporation, all SEP contributions are claimed on IRS Form 1120-A.
SEP IRA. SEP stands for simplified employee pension, and this kind of account is used primarily by the self-employed or small business owners. As the employer, you can contribute up to 25 percent of your income or $53,000, whichever is less, in 2015. These accounts are easier to set up than a solo 401(k).