SEP IRA
A SEP (Simplified Employee Pension) IRA is a Traditional IRA structurally — the funding mechanism is what differs (employer contributions). For RMD purposes it is treated identically to a Traditional IRA, including the aggregation perimeter.
Account type
SEP IRA
Treated as a Traditional IRA — aggregates with Trad / SEP / SIMPLE IRAs
Uniform LifetimePub 590-B App. BTreas. Reg. §1.408-8 Q-9
Key points
| Aggregation | Sits inside the Trad / SEP / SIMPLE IRA pool. One combined RMD; pull from any account. |
| Table | Uniform Lifetime for owners. Single Life if you inherited it. |
| Active business owner | If you are still self-employed and contributing to the SEP, you still must take the RMD. There is no still-working exception for SEP IRAs. |
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Last verified: May 6, 2026 · Pub 590-B post-2022 (TD 9930) divisors.