@stmp
All personal representatives must include in their gross income fees paid to them from an estate. If paid to a professional executor or administrator, self-employment tax also applies to such fees. For a nonprofessional executor or administrator (a person serving in such capacity in an isolated instance, such as a friend or relative of the decedent), self-employment tax only applies if a trade or business is included in the estate’s assets, the executor actively participates in the business, and the fees are related to operation of the business.
see this example different but at same time can be utilized. https://www.irs.gov/pub/irs-wd/0305001.pdf
Or here is a great article from tax advisor as to why you would have to consider paying SE on them to contribute to a 401k. https://www.thetaxadviser.com/issues/2007/nov/taxtreatmentofcompensationreceivedasanonprofessionalre...
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