a ROBS is not a do it yourself project using TT. the retirement account may have to file its own tax return. it is possible that since the retirement account owns part of the corp, there could be an unrelated business issue which could require the plan to file form 990-T and pay taxes. certain transactions may be prohibited. if you have employees, eligible employees must be offered the opportunity to invest in the retirement plan.
it becomes important that new "hires" be properly classified as either employees or independent contractors. misclassifying an employee as an independent contractor can have dire consequences resulting in a huge a tax bill, fines ans penalties. tax issues also arise if an independent contractor is misclassified as an employee.
see this link
https://fitsmallbusiness.com/rollover-business-startups-robs/
