use of s corp to solve earned income limitation

[Draper55]

i am wondering if anyone has tried

to have their client create a s-corp

to improve db deductions where there has been

a depletion in plan assets and the client

is now a low to modest earning schedule C. Client is close to

or beyond NRA. No employees.

Is it possible to have the s-corp adopt

the plan and assume the plan

assets and liabilities. The client could then

lend money to the s-corp to fund the plan

back to higher levels. S-corp losses due to the pension

contributions could then be passed

through to the client. Does this make any sense??