ANSWER: Because the funds from the SEP IRA will treated as a transfer to a solo 401k, it does not fall under the contribution category but instead the transfer category. Therefore, we will prepare a trustee-to-trustee transfer form to request that the SEP IRA check is made payable in the name of the solo 401k so that the SEP IRA funds tax sheltered status is preserved.
Regarding making annual contributions, because this is a solo 401k plan, you have until you file your business tax return in 2014 to make your 2013 annual solo 401k contribution. See IRS Pub. 560 for more on this.
Looking forward to hearing from you
Ron from Maryland