I think we are doing exactly that, splitting a pie. You will not get a percentage of your earnings, you will get a percentage of the total input from the company based on your earnings.

The companies portion of this plan is to allow for a FIXED amount they have every year. We are asking for a possible variable of a "floor" to earning where they might have an additional expense if our ROI doe not meet the floor return. If they never have a need to plus up for the floor earnings, then their cost per year is static. (perhaps there is an annual COL increase but the details are unknown)

IF you were getting a percentage of your earnings, then we would never use the term "pancake" to describe what you get. Instead, there would be a percentage being used as an example, with a max cap of earnings being shown. Never ever have I ever heard anyone explaining this say we get a percentage of our earnings. They've always said we get a percentage of the total or a pancake. In this video they say FedEx pays a percentage of payroll each year (5:45) https://www.youtube.com/watch?v=mm_K3B_Xbws That percentage of payroll is what is then divided out based on how much you earn. So yes, the payroll percentage is the pie and you get a portion of the pie. If you earn more you earn it at the expense of those with less earnings.