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Thanks for the very helpful, clear and quick response.  When I made my SEP contribution several months ago, I was figuring with the 25% figure and put in $10,000 thinking I'd be safe.  On realizing I invested too much, any idea how I would go about "un-investing" the $2,069 overage ([social security number removed]=2069)?  It seems the IRS might not like me just removing that amount alone, as there will have been some appreciation on the money too.  Thanks.