In 1982, claimant's employer established simplified employee pension individual retirement accounts (hereinafter SEP-IRA) pursuant to Internal Revenue Code § 408 (k) (26 USC § 408 [k]), which the employer funded totally. The trustee bank estimated that the employer's contributions, on behalf of claimant, with interest, were about $46,600 in May 1989 and that the sum was equivalent to a monthly annuity of $344.37. Claimant's employment...
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