(redirected from Abdominal Cocoon)
Also found in: Dictionary, Thesaurus, Medical, Encyclopedia.

Simplified Employee Pension Plan

Also called a SEP IRA. A retirement plan designed for persons with self-employed income and their employees. It operates like an IRA: it has contribution limits and may be invested in securities. When an employer sets up an SEP, he/she creates a different account for each employee and puts a certain percentage of each person's income into these accounts. The percentage must be the same for the employer and all employees (although the dollar amounts will differ because of different levels of compensation). The employer makes all contributions, which are tax deductible for him/her; when the employee makes withdrawals upon retirement, the withdrawals are tax-free. SEPs may exist side-by-side with 401(k)s.


Simplified employee pension plan (SEP).

An SEP is a qualified retirement plan set up as an individual retirement arrangement (IRA) in an employee's name.

You can establish an SEP for yourself if you own a small business, or you may participate as an employee if you work for a company that sponsors such a plan.

The federal government sets the requirements for participation, the maximum annual contribution limits, and the rules governing withdrawals.


See Simplified Employee Pension
References in periodicals archive ?
Gupta, "Abdominal cocoon: a case series," International Journal of Surgery, vol.
Babur, "Coexistence of abdominal cocoon, intestinal perforation and incarcerated Meckel's diverticulum in an inguinal hernia: a troublesome condition," World Journal of Gastrointestinal Surgery, vol.
Idiopathic sclerosingencapsulating peritonitis (or abdominal cocoon).
Small bowel obstruction caused by the abdominal cocoon syndrome: possible association with LeVeen shunt.
(4.) Hur J, Kim KW, Park MS, Yu JS: Abdominal cocoon: preoperative diagnostic clues from radiologic imaging with pathologic correlation.
Laparoscopic management of abdominal cocoon. J Minim Access Surg.
Citation: Jayant M, Kaushik R, Cocoon within an abdominal cocoon. JSCR, 2011 5:7
CONCLUSION: Abdominal cocoon syndrome is a rare cause of small bowel obstruction.
A case of abdominal cocoon. J Korean Med Sci 1995; 10(3):220-225.