미국에서 자영업자나 소규모 사업체 소유주에게 제공되는 세금 우대 혜택이 있는 간이 방식 종업원 연금 제도.
An acronym for Simplified Employee Pension, a tax-advantaged retirement savings plan available to self-employed individuals and small business owners in the United States.
예문:
"Many freelancers choose to open a SEP IRA because of its administrative simplicity and high contribution limits."
"Contributions made to a SEP are tax-deductible for the employer, making it an attractive option for small businesses."