A disqualified person for both solo 40k and IRA:
A) a fiduciary (e.g., the plan administrator);
(B) a person providing services to the plan (e.g., the trustee or custodian);
(C) an employer any of whose employees are covered by the plan (this generally includes the owner of a
business that establishes a qualified retirement plan);
(D) an employee organization any of whose members are covered by the plan (e.g., unions);
(E) a 50 percent owner of (C) or (D) above;
(F) a family member of (A), (B), (C), or (D) above (family members include spouse, ancestor, lineal
descendant, and any spouse of lineal descendant but not brothers or sisters);
(G) a 50 percent or more ownership (or control) of corporation, partnership, trust, or estate owned by (A),
(B), (C), (D), or (E);
(H) an officer, director, 10 percent or more shareholder, or a highly compensated employee of (C), (D), (E,)
or (G); or
(I) a 10 percent or more partner or joint venturer of a person described in (C), (D), (E), or (G).
