Classification of plan

[Guest ENT]

The regulations provide three categories of plans for purposes of determining the amount of vested deferred compensation that is eligible for grandfathering treatment: account balance plans, nonaccount balance plans, and equity-based compensation plans. I am trying to classify a non-exempt incentive plan that pays a benefit based on the various objecive performance measures (for example, an increase in sales growth over a specified period). I would like to categorize this as an account balance plan, so that the increase in the amount of benefits after 12/31/2004 constitute earnings and therefore included in the grandfathered portion (as such earnings relate to the vested portion as of 12/31/04).

Any thoughts?