former key due to EGTRRA changes Options

[R. Butler]

I'm hoping against hope here.

Key employee prior to EGTRRA became former key due to the law change. (Officer whose comp. no longer sufficent to be key) We have been exlcuding him from top heavy since he is a former key. It would be awful nice to callhim non-key. Was there anything in EGTRRA that I may have missed that would allow us to classify a former key due to the law change as a nonkey employee? I haven't found anything, but it doesn't hurt to take a stab in the dark.