husband and wife never had retirement plan before and they are just now getting interested in setting up a SEP IRA. they have one full time employee and one ex employee that left early 2008. to make sure this plan is effective 2008 when should this plan start but not include the ex employee. is that possible? how about plan starting 09/01/2008 and employer making partial contributions. could employer with starting later in the year and making partial contributions not include the ex employee? Please let me know what you think