A partnership made a defined benefit plan contribution (i.e. cash balance plan) on behalf of a partner.  The partnership suffered a net ordinary loss (in another word, no self-employment income).  The K-1 issued to the partner showed an amount on Line 13R.  Can the partner deduct the amount from line 13R on his 1040?  Is defined benefit plan contribution subject to the "earned income" limitation?  Remember this is not a defined contribution plan like a SEP.  Thank you!