Can I Prefund a Phantom Stock Plan?

A couple more questions of that socater to them are tax related, and one's very practical. Let's say you've got a phantom stock plan that provides cash benefit over not the short term,. But let's sa nter this phantom stock plan. There's an element that's paid out if there's an exit or some type of a liquidity event. So here's my stupid question. Is there any way possible that pre funding a phantom stock plans where that could be tax deductable? Ah, no, theres no way to prefund.