A virtual marketplace where qualified financial services firms offer low-cost retirement savings plans to businesses with less than 100 employees. Contributions to a retirement plan can only be made from compensation, which, in the case of a selfemployed individual, is earned income.Unfortunately for S-Corp owners, only W2 income can be recognized for qualified retirement plan purposes (not the pass-through income). Sole proprietors, partnerships, and corporations, including S corporations, can set up SEPs. Read on for details. If you enjoy a profitable first year, you may want to set up and fund a pension plan for your employees or for your single shareholderemployee. Retirement plans for S Corp owners, like SEP IRAs and Solo 401(k)s, help maximize savings. Learn how self-employed professionals can plan ahead. The Retirement Marketplace makes it easy to find affordable retirement benefits. Learn more about retirement plans available through the state program.