I gather that PRIOR to 1988, this rule was also true for SEP-IRA contributions. But, 1/1/1988 and later, all SEP-IRA contributions should NOT have been taxed by MA, so if you are sure there were no contributions from earlier than that (because your SEP is not that old, even if you are)... there is no reason to pull your hair out trying to find old contributions when you roll-over or otherwise distribute from the SEP. Yes?
