{"iri":"https://lexicon.financial/business/bls/SimplifiedEmployeePensionSepPlan","label":"Simplified employee pension (SEP) plan","definition":"Individual retirement account established by employers for eligible employees that allows employees to direct their investments and be immediately vested in employer contributions.","license":"https://www.usa.gov/government-copyright","source":"bls","source_url":"https://www.bls.gov/bls/glossary.htm"}