Catchup Contributions - "Plan Imposed Limit"

[ERISA1]

I've got several clients that want to allow HCEs to maximize deferrals, but avoid any refunds. Some of the HCEs are catchup eligible. I'm strugling to find sensible ways to formulate "Plan Imposed Limits" that will allow us to define the exact point at which catchup contributions will kick in. Two Questions:

1. Has anyone seen any software (e.g., relius, datair, etc.) that can predict ideal levels at which plans should impose limits???

2. Do you think there is anything that would prevent the following plan imposed limit (based on dates and names)?:

Facts: There are 5 HCEs. None of them will hit maximum ($220k) comp this year. 3 of the HCEs are non-owners. These three have been allowed to defer until this point, but have now been ordered to stop due to testing limits. 2 owner-HCEs have not yet deferred anything. One of them is catchup eligible (as is one of the 3 non-owner HCEs.)

Projection: I'm projecting that (on an annualized basis) there is room for aggregate HCE deferrals to increase by another 5%. I'd like to allow the young HCE-owner to use up that 5 percent. I'd like to allow the other owner to defer (only) the $5k catchup.

Plan Limit: Do you think it's feasible to draft a plan resolutions that limits as follows for 2006 only:

a. Non-owner HCEs cannot make any further deferrals after October 31 - other than catchup.

b. Younger owner-HCE can make deferrals, but only up to 5% of pay;

c. Older owner-HCE can make no deferalls in 2006 other than catchup.

It seems insanely fine-tuned, but permissable, to me. Do you have any thoughts as to alternatives?

Thanks very much.