Flexibility re participation in cash balance plan

[Guest Willy235]

In designing a cash balance plan for a professional partnership, one challenge is accommodating the desire of some partners for substantial contributions and the desire of other partners for smaller or no contributions without creating an impermissible cash or deferred arrangement. The two techniques that I have seen advanced to solve this problem are (1) to allow partners to make a nonbinding expression of their individual preferences that the employer "just happens" to incorporate into the design of the plan; or (2) to require after-tax contributions of varying amounts as a condition of participating at various contribution levels, thereby in effect letting partners control their contribution level by agreeing to the appropriate level of voluntary contribution.

Does anyone have an opinion as to just how aggessive these approaches are, or, better still, actual experience with the IRS regarding either of these approaches?

Also, any better ideas of how to skin this cat are most welcome. Thanks for your input.