I have a question and I just want to make sure I have the answer right. Small business owners, had a SEP but needed to change the retirment plan to something else so they wouldn't be REQUIRED to make the same % contributions to their employees of 3 years or more. So now there is a SIMPLE in place that has active contributions, how is it that one employer is still making SEP contributions? That is discrimination based on ERISA if I am correct?