combination of DB minimum account balance plan with profit sharing pla

[EGB]

Are there companies out there who recently have set up the following arrangement: Set up DB plan which calculates a monthly pension benefit, which is converted to a lump sum ("LS") for each participant. The LS represents a minimum account balance. In addition to the DB plan, a profit sharing plan is implemented and participants are allowed to self-direct their profit sharing accounts. When a participant becomes entitled to a distribution, he will receive his profit sharing account balance if such balance is greater than his LS in the DB plan. If the profit sharing account balance is less than the LS in the DB plan, then the DB plan will pay for the shortfall.

Although this idea is not new, it is recently being marketed again due to various tax law changes. I am interested in knowing whether any companies have recently set up such an arrangement (within the last year or so).