SEP IRA in Oregon Divorce Mediation:
Mediator Matthew M. House, J.D.

A Simplified Employee Pension Individual Retirement Account (SEP IRA, or SEP) is a pre-tax retirement account typically offered by a small business or utilized by a self-employed person.

A SEP is handled similarly to a regular Individual Retirement Account, as the tax treatment of a SEP is similar to that of a traditional IRA.