Secure Act 2.0 SEP Roth

[BulldogTom]

I need some help understanding the new law as it pertains to ROTH SEP.   

I think I understand if the employer has a SEP plan and the employees can now make elective Roth contributions.   I also understand that any match or contribution by the employer on behalf of the employee into a Roth SEP is taxable compensation.

What I am not seeing in the material I have is an explanation of how this affects a Sole Proprietor with no employee who makes SEP contributions based on their income.   Can they be Roth?   Are the limitations calculated the same way as traditional SEP?   What about converting balances already in a traditional SEP to a Roth SEP when the owner is the only taxpayer in the SEP?

Thanks

Tom
Longview, TX