Correct me if I'm wrong, but none of us are anywhere close to the B plan limit of 54k a year, based solely on our 8% plan, limited I believe to 270k income. We would have to have a 20% B plan to hit that limit. Granted, our 401k pretax contributions would be what takes the hit, but we would just get it as taxed income...the full sick bank would still be paid out over and above, just as taxed income...I think there is a lot of room for improvement to the B plan...I may not be accurate on my irs limits, but I believe it's pretty close...