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What about doing 8% + $6,000/number of remaining payrolls?

Assuming this is the only plan and the only eligible participants you can make a 25% of pay deductible employer contribution. Further assume PY=FY and pay based on PY. For simplicity assume mom made 50K deferred $2K and got $2K match, son made $100K no deferral or match. Eligible pay is $150K, 25% is $37.5K Company has already contributed $2K employer match so it can make a $35.5K profit sharing contribution. Since you said document has pro-rata allocation if company made max deductible 35.5/150 = 23.67% of pay. Son would get 23.6K, mom would get $11.8K (within rounding).