Uni-k for a partner in partnership

[Guest LTurner]

Can a partner who receives a K-1 use this income to start their own Uni-k? Or does the partnership have to sponsor a plan?

Income is based on consulting services, not rental income or anything like that.... so partner does actually "do" something to earn the income.

[Appleby]

An individual partner cannot establish a plan…the plan must be established by the partnership. For a Uni-k, Solo-401 (k), Individual (k) of whatever else it is called, all partners must be allowed to participate.