LLC as partner and disregarded entity

[cathyw]

A single member LLC is a partner in a general partnership.  The LLC receives a K-1 for its partnership distribution, which the accountant treats as self-employment income.  The LLC also has other sources of income.  The LLC has employees and has established a defined benefit plan and a 401(k) plan.  With respect to the 100% owner of the LLC, can the partnership income which passes through the LLC be counted as compensation under the LLC's plans?  If the owner was the partner personally, then the partnership income wouldn't be counted since the partnership would be deemed the "employer" and it isn't sponsoring the plan.  Does the answer change when the income is distributed to the LLC (which is a disregarded entity) and then the LLC ultimately distributes income to the owner?  If no, how do you track what portion of the LLC distribution reflects the partnership distribution?

Thanks, Cathy