Retirement

Indication that if you have a "one-person" DB not covered by PBGC, your DC contribution is limited to 6 percent of compensation.

http://benefitslink.com/boards/index.php?showtopic=43751

Indications that if you have a Schedule C, your deductible DB contribution is limited to your Sched C earnings. Also, if you have a DB and DC, DC contribution is limited to 6 percent of compensation.

http://www.taxalmanac.org/index.php/Discussion:Update_to_defined_benefit...

The Pension Benefit Guaranty Corp., the federally chartered corporation which insures the pensions of private companies, reported that its deficit more than doubled last year, largely due to pension obligations from United Airlines and US Airways.

This large increase in the deficit for this pension insurer indicates that something along the lines of the 1980s collapse of the insurance scheme for savings and loans will happen for the PBGC.