It was my understanding that the secure act 2.0 allows for SEP ROTh IRA contribtuions, I know that the employer isn't required to offer it, but I thought it was now an option. Please correct me if I'm wrong. Thank you.
It took a bit of research, but yes, an employee can designate the employer contributions to a SEP- or SIMPLE-IRA go to a Roth Account. However, since the employer still deducts the contributions as a business expense, the IRA administrator will send a 1099-R for the amount of the contribution to the employee, who then reports it as income.