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.
What is a Simplified Employee Pension (SEP) plan? A SEP, also known as a SEP-IRA, is a retirement plan established by an employer. A one-person business is considered an employer for these purposes and may establish a SEP. An employer can use this SEP plan to make contributions to the IRAs of eligible employees, including himself or herself.