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The IRS SIMPLE forms are just samples that anyone can use or not use. It seriously confuses the discussion to mix up discussions of the rules about simple IRAs themselves with the rules that would apply if the employer happens to use these.

I'm going to start trying to revise the page. --LH2004 20:24, 30 August 2008 (UTC)

Thanks Blbarnitz 21:34, 30 August 2008 (UTC)