When is an employee able to participate in a SEP?

A. In the current year, if employee attains age 18 by December 

B. If the employee performed services for the employer in at least 3 of any 5 preceding years.

C. If the eligible employee received the minimum compensation amount in the current year of employment and worked for the same employer during 3 out of the 5 preceding calendar years.

D. If all of the above are met.