Are SARSEPs still available?

Salary Reduction Simplified Employee Pension Plans (SARSEPs) were discontinued with the Small Business Job Protection Act of 1996.  While no SARSEPs have been created since January 1, 1997, those in existence were grandfathered, thus some SARSEPs do exist.  They were replaced by so-called Savings Incentive Match Plan for Employees, or SIMPLE plans, which offer a bit more size, investment flexibility and contribution options.