Formulas for determining annual profit sharing contributions

[LCARUSI]

Two questions:

1)Have you ever encountered a ps plan with an annual contribution by the company that is

- determined according to a formula contained in the Plan, AND

-formula is based on a multi-year measurement period

(An example would be a plan under which the annual contribution is determined by the company's average pre-tax profits over the previous three years.)

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2)I am looking for different examples of formulas in PS plans that are used to determine the company's annual contribution. An obvious example would the level of pre-tax contributions for the current year. Can you provide others?

Thank you