With the Cares Act now allowing NOL carrybacks, I need refresher help. I'm planning on doing an amended return instead of the new From 1045 which seems. In 2018 the client had a large Sch C net profit, and they did the maximum SEP contribution. For 2019 and 2020 they had a smaller net loss for the same Sch C business. Does the SEP contribution in 2018 need to be adjusted and reversed in some way?