A sep is a little different than a traditional IRA. link for SEP. https://www.irs.gov/retirement-plans/plan-sponsor/simplified-employee-pension-plan-sep

Who owns SEP contributions?

Contributions to SEP accounts are always 100 percent vested, or owned, by the employee.

What are the basic withdrawal rules?

SEP contributions and earnings are held in SEP-IRAs and can be withdrawn at any time, subject to the general limitations imposed on traditional IRAs. A withdrawal is taxable in the year received. If a participant makes a withdrawal before age 59½, generally a 10% additional tax applies. SEP contributions and earnings may be rolled over tax-free to other IRAs and retirement plans.