Below, learn everything you need to know about simplified employee pension plan Roth IRA accounts. 

In the past, generally all plans that allow pre-tax employee contributions were permitted to accept Roth IRA contributions. However, that option was not available to SEP IRAs. SECURE 2.0 Act Section 601, effective after December 31, 2022, allows employers to offer employees the ability to treat employee and employer SEP contributions as Roth (in whole or in part). Employee election is required.