An sole proprietor in the RE business made contributions to a SEP-IRA during 2005. SP might have had two common law employees. In December, 2005, the individual incorporated his business and also established a DBPP. Corp. is owned by a 414 irrevocable trust. Fiscal year of corp. is 10/31. Individual will have income between $900,000 and $1,000,000.

Does contribution to SEP-IRA affect ability to contribute to corp's DBPP?