Having a bit of a brain fart.
For SEP IRAs and Solo 401ks established under an S Corp for owner-employees, the ER contribution is deducted on the face of the 1120-S (line 17) and not passed through as a separately stated item on the K-1 as the limitation is driven by the employee's W-2 and not SE income, correct? (this is in contrast to a partnership)
What about pensions, such as cash balance plans? Line 17 as well i presume?