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I have a self-employed individual who has a solo-401(k). Typically, I perform the classic circular calculation involved with SE-tax to arrive at plan compensation and contribution amounts.

This particular individual has a written exemption to US Social Security taxes because of employment activities and coverage in the Canada Pension Plan.

How does this affect my SE-Tax calculation?

Anyone have any links to reading material on this? IRS website?

I'm a stranger on the internet. Nothing I write is tax or legal advice. 

I'd like a witty saying here, but I don't have any. When in doubt, what does the plan document say?

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