"Does anyone see anything wrong with a DB plan sponsored by an S corp, the owner needs cash to make the contribution so he will contribute from his personal brokerage account (and not from the corp account)?"

"What happens in the case of a self-employed business with only the owner as an employee (e.g. independent contractor-type businesses) and the non-discrimination provision? Can they offer a Trump Account to their employees (just themselves in this case)? Obviously, in this case, no true discrimination can occur, as there are no other employees to discriminate against. Further one could argue that we cannot calculate the average benefits paid to non-highly compensated employees (we cannot divide by zero), so the 55% rule should not apply. Is there any guidance or case law on this?"