Clients who are a married couple set up an LLC as a partnership. Both are partners and there are no other partners. In year one and two they both make contributions to a SEP. In year three they hire their first employee. Since they have already started making contributions for themselves to a SEP, can they still exclude employees using the rule that they have to work 3 out of the last 5 years? They didn’t apply that rule to themselves at the start. Is it different because they are partners?