@DaveF1006 thank you. It does work. I also did a little research and I think the legislative support for that publication is in the definition of Net Earnings from Self-Employment in section 1402(a) which says you include the distributive share of income or loss, which would not include UPE. 1402(a) is referenced by 401(c)(2)(A), which is referenced by 401(c)(1), which is referenced by 408(k)(8).
