I'm working on a plan design for a nonqualified plan that will cover employees who will all be earning at least the 401(a)(17) limit. Can someone please point me to information on the current thinking on replacement ratios for highly paid employees?

I know there's a Georgia State University/AON study on replacement, but I don't think it specifically addresses the highly paid.

Thanks.

Depends on what you mean by "highly paid". The Aon/GSU replacement ratio study can be reviewed here. Much is devoted to pay levels up to $90K, but there is also some discussion at higher levels. See page 14.

The highly paid I'm talking about will be making at least $235K.