Any good articles seen relating to fully insured (412(i)) defined benefit plans that I can get my hands on.

Notice the lack of response regarding anything to do with life insurance in a plan? 412(i) to me is a state of mind over matter. If one doesn't mind, it doesn't matter. You start with your normal, run of the mill DB plan and then you face the question of how to fund it. 412(i) is an option that can be quite powerful WHEN the situation is right for it. I have seen them work wonderfully, achieving all of the clients (I repeat CLIENT's) goals. AND I have seen the Dark Side where all the client had was a gigantic premium due every year until the plan terminated and no one around to help the client get out from under the obligation.

Articles are hard to come by. I have misplaced a web address that had a couple of good articles on the topic. You may want to contact a company such as Berkshire Life or National Life of Vermont (I think that is still their name) for information. I'll keep looking for the web address.