Employer has SEP that provides 10% contribution. 2 part time, seasonal employees are each entitled to about $350 contribution. Despite NUMEROUS requests and begging, the employees have not set up IRAs to receive the employer’s SEP contribution. Any experience or suggestions? I am concerned that the employer may jeopardize the qualified status of the SEP for other employees if contributions are not made for these 2 unwilling employees. 1 of the unwilling employees still works for the employer in a summer job, the other does not.