Maximum Deduction for Sole prop DB who also has a PSP

[Pension RC]

I am working on a sole prop's DB plan and the sole participant also has a PSP. In calculating the the 25% of comp limit to the DB contribution (when there is more than a 6% contribution to the PSP), does one look at 25% and 6% of the sole prop's net schedule C comp listed on his schedule C or 25% and 6% of his "comp for pension purposes" once 1/2 of the SE tax, his medicare tax, and his pension contribution have been removed?

Any guidance would be appreciated!

[ETA Consulting LLC]

You're looking at it after "all" the SE taxes and Pension Contributions have been removed. This is why it's typically called a "circular" calculation; since the percentage would be after all reductions.

Good Luck!