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 Contribution and Distribution Basics. If you are self-employed and have no other employees or high employee turnover, a SEP IRA may be a good solution for your retirement needs. A SEP allows you to make pretax contributions similar to a traditional IRA, which reduces your taxable income rather than after-tax contributions like a Roth IRA.