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Accounting for partner business expenses that reduce SE income on the partner's individual returns is a universal and "unadministratable" issue, particularly in large professional partnerships and in my experience is simply ignored and "hope for the best". I've handled IRS audits of partnership plans and fortunately the auditors accepted the SE income on the K-1 and did not ask for partner 1040s. A partial solution might be to switch to a qualified profit sharing plan with every participant in their own allocation group so that some partners could legally receive more than 25% of earned income and if you did encounter a smarter auditor you might have a chance of passing (a)(4) even with varying allocation rates.

$37,500 contributed in 2016, why not simply amend the 2015 return to be within both limits and count the remainder as a current year contribution deducted in 2016? Why insist on calling it a 2015 annual addition or excess?