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What would you do if you were aware of a TPA who had altered plan documents already signed by sponsor? Changes might be made well after the fact and to various selections on Volume Submitter Adoption Agreements, or corrections to amendments.

who's on the "plan committee"? HCEs who are deciding whether they give themselves a contribution? Or peers with HCEs are telling the committee what they personally would choose? Or subordinates to HCEs who could be influenced? Is the plan committee truly arm's length away when deciding which HCEs get the contribution? As for age, as long as there isn't disparate impact (say you chose the lowest comps and those are all or mostly youngest, that would still be age discrimination just indirectly). Because changing the group of NHCEs can still get discriminatory if you aren't very very careful. But honestly I think is too aggressive and wouldn't suggest it. Just too many places for this to go wrong.

Age discrimination is the phrase I had come to mind. I also wonder if it would smell close enough to the plan design described in the Carol Gold memo to face a risk of the IRS deciding it was a discriminatory plan design. I wouldn't be comfortable with a plan design that aggressive. We typically pair the new comp allocation with a 3% SH, so the gateway requirement would prevent them from doing what the OP discusses. It would be interesting to see the difference in employer contributions between the OP design and new comp + 3% SH + max deferrals.

I would love to attend that, is it available on the web during or after? I can't make it to Philly

I disagree with your specific formulas, but I agree the abbreviated formula breaks down when the sum of the deferrals (exclusive of catch-ups) plus ".25*(Earned Income)" exceeds the 415 limit, which for low Earned Income amounts is 100% of Earned Income. Good catch.

Trick question, huh? I think the answer is "neither". Basically, the term "(.25)(Earned Income)" represents the maximum employer contribution that can be made. So, first thing, is that deferrals don't have any impact on the calculation. Second thing, whatever happens to be a match is just a part of the employer contribution for the year. Give a couple numerical examples to prove the theory.