I'm probably going to get shot for this but here it goes. Why don't we start thinking about getting rid of the A plan. This should be very simple to do; give the guys who have a lot invested in the program the option of keeping it. For the others, figure out a fair formula and do a cash buy-out, which is then rolled over into an IRA/401K. Then replace the A-plan with a very large B-plan. I for one would rather have a cash value prgram instead of a future promise.
Fire away.