My client's S Corp now owns a Partnership involving other partners and their attnys and accountants.

I thought for sure that the SE tax on what is now the bulk of the income for the S Corp would somehow pass through to my clients, but now don't see where or how?

My client and his partners are not professionals (attny/lawyers/cpa's) if that matters, but wouldn't the ability to have an s corp own a partnership to avoid SE taxes be questionable?  

Otherwise what partnership would structure any other way if this structure can eliminate SE taxes?.

Thanks.