We used a previously PE signed SEP. Does the 24 month period for performance start at the SEP Generated date, the SEP date or 12 months prior to one of those dates? Here are the dates; SEP Generated date is 11-2-2009, SEP date is 9-30-2009. I am working on a clarification request and was directed to provide the SEP that corresponds with the performance period. I plan to back up the performance period start date to cover that PE signed SEP, just want to know which start date to use.