The final Section 199A regs issued by the IRS state that deductions such as one-half of self-employment tax, self-employed health insurance and contributions to qualified retirement plans are considered attributable to a trade or business to the extent an individual's gross income from the trade or business is taken into account in calculating the allowable deduction. Since the trade or business income in not taken into account in calculating the allowable deduction for a defined benefit plan, the deduction does not need to reduce QBI.