My wife starts a new job next week as an employee for a company she's been an independent contractor for the last three years. During this three-year time period, she opened and contributed to a Solo 401k. I have read that the IRS allows a contribution to both plans only if the businesses you work for have no legal overlap or affiliated relationship. Does this mean, she will not be allowed to make contributions to her Solo 401k for work she did earlier this year prior to becoming an employee of the company? Note: I’m not clear if this makes a difference, but when she was an independent contractor, she was paid by a third-party staffing company on behalf of the employer.