HMCTPA

The partnership maintains the retirement plan. 2 S corps own the partnership: the father owns 25% of 1 s corp, the daughter owns 75% of the other s corp. Both the father and daughter perform services for the partnership, and receive W2's from their S Corps. The K-1's that are paid from the partnership to the S Corps are invested back into the partnership. There is no plan document yet, I am running a proposal for the plan. Correct me if I'm wrong, but I think it's safe to use W2 comp for the s corp owners since that is their income. The K-1 that the partnership pays to the S corps will net to "0" after the owners' salary is paid and the difference is invested back into the partnership. My new question is, does the S corp ownership attribute to the partnership, so I can name both the father and daughter as owners of the partnership for nondiscrimination purposes?

2 S corps own a medical practice as a partnership Each S Corp receives distributions and a K-1 from the practice which 100% of the distributions are invested back into the practice Each S Corp pays the owners W2 salaries Do I use only the W2 compensation (paid by the S Corps) for retirement plan purposes, or do I have to add in the K-1's that the S corps receive regardless of it being given back to the practice?