K-1 Elig Plan Comp Calc for Limited Partner (LP)

I have a small 401(k)/SH Match plan with two K-1 partners.  One is a general partner (GP) and doesn't contribute to the plan, and the other is a limited partner (LP) who does contribute to the plan.  They have a handful of W-2 employees as well.  The SH Match is a year-end calculation.  I finally received the 2023 K-1 (Form 1065) from the accountant for the LP (which is already final and filed) and am trying to calculate his eligible plan compensation.  On the K-1, Line 14 equals guaranteed payments (line 4a), and according to the accountant the guaranteed payments were for services provided to the partnership, so all would be considered subject to SE tax.  The K-1's are final as I mentioned, and they plan on claiming the deduction for the 2023 SH Match contributions in 2024. So, I have a few questions.  First, even if they would be deducting the 2023 SH match in 2023, given that the LP would never share in any gains/losses because their only taxable income is from Gtd Pymts, would we need to deduct their "share" of the W-2 employees' SH match from their Line 14 number before calculating their eligible plan compensation?  Does your answer change since they are not deducting until 2024?  And also, would we need to do the circular calculation for their share of the SH match for the same reason (only Gtd Pymts)?  Maybe I'm overthinking all of this, but I couldn't find any info that speaks directly to this situation.  Thanks for any help!