Husband and wife each with DB Plans

[Earl]

Husband has a DB Plan.

Wife has a DB Plan.

Wife cut back unexpectedly and ended up with $88,000 of required contributions in the plan against which she had no income to deduct. Self-employment has ended.

I am trying to think of a scenario where the Husband, also self-employed, can deduct the money against his income (lots of it.)

- putting her on payroll

- considering it a controlled group

- merging the plans

Is there any way this could be done?

Thank you for any thoughts.