Complex sentence: There are many restrictions on contributions, especially with 401 (k) and defined benefit plans that are designed to make sure that highly compensated employees do not gain too much tax advantage at the expense of lesser paid employees.
Split into simpler sentences: There are many restrictions on contributions, especially with 401 (k) and defined benefit plans. The restrictions are designed to make sure that highly compensated employees do not gain too much tax advantage at the expense of lesser paid employees.