ABC LLC is taxed as a partnership has 100 W-2 emloyees, and 25 partners. ABC LLC has a 401K plan for the W-2 employees ONLY. Can a 1% partner establish his own SoloK outside on his 1040 using Guaranteed Payments from the ABC LLC as his earned income for calculating the contributions?

OR

Can a single member LLC become the 1% partner in ABC LLC and set up a retirement plan for its own member?

For some reason the ABC LLC did not use a safe harbor 401K, and has decided to exclude all members to avoid failing the top heavy rules and thus having limited contributions. Makes no sense to me. Looking for a solution for the 1% partner. Guaranteed Payment should be in the $300K area. Wants to contribute more than $5,500 IRA.