SEP-IRAs are treated the same as traditional IRAs for required minimum distribution purposes, right? In other words, the required beginning date is April 1 of the year following the year in which the participant turns 70 1/2. I presume that it does not matter if the participant is still employed by the employer that sponsors the SEP-IRA (and is not a five-percent owner), as it would if dealing with a participant in a qualified plan under Treas. Reg. 1.401(a)(9)-2, Q&A-2(a).

You are correct. SEPs are funded through Traditional IRAs. Onces the cotributions are made by the employer, all Traditional IRA distribution rules apply.

The MRD rules for IRAs are at Treas. Reg. Section 1.408-8. The treatment of SEPs as IRAs is in Treas. Reg. Section 1.408-8, Q&A-2.

See also IRS Publication 560, page 8, bottom of 2nd and top of 3rd columns: http://www.irs.gov/pub/irs-pdf/p560.pdf