New corporation started 1/1/09 and owner is only employee. He wants to start a DB plan 1/1/09. He was previously one of three members of an LLC. He was and always has been an attorney. Can his compensation from the LLC be used for purposes of the new plan (establishing a high three year average compensation)?

It can if his new corp is a related entity with the LLC. If not, then no.

Thanks. Would the answer be different if he is now his own one-man LLC (effective 1/1/09). Where in the code/regs is this type of thing covered? (ex. definition of related entity)