403(b) Special Pay Plan

[Guest Taxaholic]

I have a client with a 403(b) plan. They have come seeking an HRA and a "Special Pay Plan." Essentially what they want to do is anyone over 20 years gets a full years salary paid out over 5 years. Anyone under 20 years used the forumula that isn't as generous.

I have heard of a "Special pay plan." But I can't find anything in the research I do. Are these the same as PEP's or Final Pay Plans. Not really sure where to go for research on this, might have to hit the local law school library, any suggestions??

Thanks,