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IRS Clarifies Section 409A Calculation of Grandfathered Amount in Non-Account Balance Plans
Deloitte via BenefitsLink 
[Guidance Overview] Oct. 9, 2008
Excerpt: For taxable years after December 31, 2004, the grandfathered amount may increase based on 'reasonable actuarial assumptions.' Reasonable assumptions used under the plan as of December 31, 2004 – or assumptions used under a qualified plan whose benefits are part of the benefit formula of the plan – are presumed reasonable for purposes of determining the post-2004 grandfathered amount.
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