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.
Sole proprietorship, partnership or a LLC taxed as a sole proprietorship 1  : A SEP IRA must be established and funded by the individual's personal tax filing deadline, generally April 15th (or October 15 if an extension was filed).