Sure. Here's one discussion:
http://www.cpaspan.com/pensionNov02.htm
A quote from the above (severals years old, such that the
combined contribution limie at the time was $40,000):
Defined benefit plans have been off our radar screen for
years. Since the mid-1980.s, defined benefit plans have
been shunned by most employers. In some circumstances,
however, a defined benefit plan can be a home run under
the new tax laws.
The advantage of the one-person defined benefit
plan is that contributions much greater than $40,000
per year can be made. But, the situation has to be
"right." Defined benefit plans turn on actuarial hocus
pocus. The business owner must have a large income (at
least $100,000 per year), he or she must be at least 45
year old (for once, older is better), and ---- here.s
the hard part --- that income must be sustainable for
several years, at least five or more. A defined benefit
plan is not a "one shot" item to be used when the owner
has a single huge year. In my experience, the people
who best fit the profile for one-man defined benefit
plans are professionals, sales people, or consultants.
If your client meets these criteria, you will need
a licensed actuary to design and administer the
plan. Mere mortals, such as CPAs, lawyers, and financial
consultants, can.t do this. The good news, however, is
that very capable actuaries are available locally. When
the situation is right, the one man defined benefit
plan is pure magic.
The take-home lesson is "don't try this at home...".
(End quote.)
Steve