Using Defined Benefit and Defined Contribution Plans Together

In the past, many employers' opportunities were restricted by the IRS §415(e) limits on the combination of defined benefit (DB) and defined contribution (DC) plans. 

But §415(e) was repealed, effective January 1, 2000! Current years' DC plans can still affect DB deductions, but the past doesn't matter anymore. 

This means that employers who maximized DC plan contributions in previous years can now take full advantage of DB plans - or vice versa!  Some benefits previously provided through a non-qualified plan can now be shifted to a qualified retirement plan - and enjoy the tax advantages and benefit security that a qualified plan can offer.