K. Hutcherson

I have a doctor who is a PC and they closed down their business in September 2019. The last paychecks went out to employees in September. The doctor wants to do a SEP contribution for himself in 2019 -- the PC has not been dissolved yet, but employees have rolled or taken distributions from their respective SEP accounts. Would the client still be obligated to pay the former employees a SEP contribution for 2019 if he takes one for himself?