Successor Corp Question

[CLE401kGuy]

Company AB was owned 50% by A and 50% by B.

A and B recently sold the company. As part of the sale, both will receive consulting income of $200k for 5 years (or less if A or B terminates the consulting agreement).

A and B each set up an LLC to receive the consulting income. A would like to set up a DB plan and defer as much as possible. If the LLC is considered a successor to the Company AB then all the consulting can be deferred as there is a wage established.

If not a successor, then there needs to be wages (or earned income).

Is A's LLC considered a successor corp to Company AB?