Public Employee with outside earned income

Have a scenario where a county employed judge has a private business.

As a county employee she has a government provided pension plan.

Her private company is very profitable and will be for at least another 8 - 10 years.

Can her private company (an S-corp) sponsor a defined benefit plan for her as the only employee? Would her government provided pension plan benefits she accrued factor into what could be done with the private plan?

Thanks.

Consider a general rule that a § 415(b) or § 415(c) limit counts the plans of one employer.

With employer defined using § 414(b)-(c)-(m)-(n)-(o) and other concepts to collect what counts as one employer.

Check that the nongovernmental private business is distinct from all governmental employers.

If the judge also participates under any public school’s or charitable organization’s § 403(b) plan, apply 26 C.F.R. § 1.415(f)-1(f)(2) https://www.ecfr.gov/current/title-26/part-1/section-1.415(f)-1#p-1.415(f)-1(f)(2).

BenefitsLink neighbors, are there other tax-qualification conditions Dougsbpc should think about?