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First, it is quite common for a defined benefit plan to prohibit employee contributions. In the private sector, it is actually fairly unusual to find a defined benefit plan that permits them. Second, a pick-up technically refers to a situation in which an employer pays a contribution referred to in the plan as an employee contribution. So if there is no provision in a plan for employee contributions, technically there is no pick-up. If the plan provides for employer contributions beyond those mandated, the employer could make such contributions (and might be able to reduce employees' salary to reflect this). However, most defined benefit plans that preclude employee contributions also make no provision for employer contributions beyond the mandated amount. As the name suggests, a defined benefit plan typically provides a benefit that is defined in the plan, and mandates employer (and in some instances, employee) contributions to fund that benefit. If that basic structure is followed, additional employer contributions would not create any corresponding increase in the benefits provided to employees, and thus no employer would make them. If a defined benefit is to accept additional employer or employee contributions to increase employee benefits under the plan, it needs to provide explicitly for such contributions, and specify how they will increase the benefits of employees (e.g., are they allocated to a separate account for each employee, or do they provide for a percentage increase in the defined benefit for each employee?), in order to avoid issues with the definitely determinable benefits rule.

You're thinking logically; don't do that Pickup contributions are the result of an anomaly where the "employer" funds the contribution and merely "designates" it as being funded by the employee. That would normally imply a non-elective contribution since it was not being made pursuant to any employee election, but made totally by the employer. That is not the case. This contribution is a pre-tax contribution, but is not counted against the employee's 402(g) limit. The question, then, becomes: If it is an "employee contribution", then shouldn't it be subject to FICA? It's not if the employee can find an governmental agency to pick up the contribution in their plan and record is as a non-elective. I am still a little shaky on these rules and am going from memory; but do know it defies logic in many instances. Good Luck!