S Corps own a Practice as a partnership

[HMCTPA]

2 S corps own a medical practice as a partnership

Each S Corp receives distributions and a K-1 from the practice which 100% of the distributions are invested back into the practice

Each S Corp pays the owners W2 salaries

Do I use only the W2 compensation (paid by the S Corps) for retirement plan purposes, or do I have to add in the K-1's that the S corps receive regardless of it being given back to the practice?

[Peter Gulia]

Which person, the partnership or each corporation, maintains the retirement plan regarding which you provide services?

What is stated in the plan's definition of compensation (whichever definition is relevant to the task you're getting ready to do)?

 

[HMCTPA]

The partnership maintains the retirement plan.  

2 S corps own the partnership:  the father owns 25% of 1 s corp, the daughter owns 75% of the other s corp.  Both the father and daughter perform services for the partnership, and receive W2's from their S Corps.  The K-1's that are paid from the partnership to the S Corps are invested back into the partnership.  

There is no plan document yet, I am running a proposal for the plan.  

Correct me if I'm wrong, but I think it's safe to use W2 comp for the s corp owners since that is their income.  The K-1 that the partnership pays to the S corps will net to "0" after the owners' salary is paid and the difference is invested back into the partnership.  

My new question is, does the S corp ownership attribute to the partnership, so I can name both the father and daughter as owners of the partnership for nondiscrimination purposes?