I have a question on Traditional SEPP I can not find an answer for. We are currently establishing an SEPP for a small 10 person business for tax tear 2021. Paperwork in in the works, no funding as of yet but it will be funded before 4/15/22. There is one employee that worked full time in 2021 and is retiring at the end of the week. Does that employee have to be included in the plan? Thanks!