Sole Proprietor with 401(k) Plan

[jukeboy56]

A sole proprietor established a safe harbor 401(k) plan for 2015 and employees made deferrals. The sole proprietor did not make deferrals during 2015.

If the sole proprietor wishes to make an IRA contribution for 2015 are they considered covered by the 401(k) plan, even though they made no deferrals?

[ETA Consulting LLC]

Not likely. They are not considered as covered merely because they were "eligible to defer". Don't know full details from your fact pattern.

Good Luck!