Employer and deductibility issue

[dmb]

Corp A is owned 100% by Owner A who is the sole owner and employee, who up until August of 2004 was also a 70% owner of LLC A. LLC A sponsors a 401k plan, to which no employer contributions have been made for 2004, including match. Owner A, who now does not have any ownership in LLC A, but is still the CEO, would like to set up a DB plan for 2004 for Corp A. This info may be a little vague, but its a start. Are there any controlled group or plan aggregation issues that would keep Owner A from setting up a DB plan for Corp A for 2004?? Thanks.