Are there special rules for partners in a 401(k) Plan. A LLP has a 401(k) Plan that matches 4% on employee deferrals. Can the partners also get the match?

Do they have compensation as defined under the terms of the plan?

in the 'old' days' [what was it - before 1997 or 1998 or something like that]a partners match was actually treated as or considered a 'deferral'. that was eliminated awhile ago

so, yes at one time there were special rules (a partners match was used in the ADP test rather than the ACP test, which of course could easily cause a plan to fail)

but now, see 1.401(k)-1(a)(6)(ii) that was eliminated under the rules.