At a very high income level (say from $300,000 plus per year), you may be able to contribute and deduct the $100,000 contribution each year, or possibly more. However, as you may already know, defined-benefit plans involve complex calculations and usually require the assistance of a competent plan administrator to make sure the contribution amounts are accurate. The plan administrator will take several factors into consideration, which include whether you have employees, the average compensation you earn over a certain number of years, the number of years left for retirement and your average compensation. IRS Publication 560 includes some good basic guidance, but it may be necessary to engage the services of a tax professional, just to be on the safe side.
This question was answered by Denise Appleby