Notice 2005-1 provides that the acceleration of vesting under a nonqualified plan is not itself an impermissible acceleration of payment under Code Section 409A. Since that is the case, any reason why a plan couldn't provide for acceleration of vesting upon a change in control the definition of which does not track the definition in 2005-1? I would certainly think you could be more restrictive, but it seems like you could define it as you wish if it is triggering only accelerated vesting, but not distribution.