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.
The SEP-IRA is owned and controlled by the employee and the employer sends the SEP contributions to the financial institution where the SEP-IRA is maintained. A SEP can be set up for a year as late as the due date (including extensions) of the businessâs income tax return for that year.