According to this link from IRS, Partners in a partnership (including certain members of a limited liability company (LLC)) are considered to be self-employed, not employees, when performing services for the partnership. Any match made by the partnership maybe reflected in his earnings during the year. For an example, if he has self-employment earnings in Box 14, the match may be embedded in the amount of earnings reported.
The only way this would appear as an adjustment to income if the partnership made a traditional IRA adjustment and if they did, this would be reported as a contribution and not income. Since this is as Roth contribution, it is not reported because it has been funded with after-tax dollars. In this case, this contribution was made as a profit sharing contribution and instead of your husband receiving additional compensation, he received a contribution to his 401K. As a result, the contribution made by the partnership is not taxable but also not deductible to your husband.
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