Determining "compensation" for DB plan contribution

[Guest Deborah]

Hello experts

Small Business is LLC taxed as a partnership- 3 members/owners receive K-1's.

Two W-2 employees included in plan.

What is considered "compensation" or "wages" for the calculation of employer contributions to defined benefit plan?

Is it the total self employment earnings reported in Box 14 (2005 K-1 form 1065) or is it calculated from the 1040(and if so, what line from 1040 is reported to actuary ?)

or is it some other calculation?

Thank you very much in advance for your response.

Deborah