In addition to what TurboTaxMinhT said, investments held in an IRA, including your SEP-IRA, are not subject to capital-gains treatment. They do not have a capital cost basis or capital holding period.
If you distribute the shares in-kind from the IRA, the cost basis and starting date for the holding period are established on the date of the distribution. On that date the cost basis will be the FMV distributed and the shares will be short-term until one year has passed from the date of the distribution from the IRA.
