It's all about data.
Do you have (or can make) a table
with all your Comp Plans and FLCs?
If yes, add a column [Step Down Plan]
to that table, and calculate values in it as:
[Comp Plan] - 1
Then you could join this table with itself
on [t1].[Step Down Plan] = [t2].[Comp Plan]
and join the resulting dataset to your main table --
with just two columns in it [Name] and [Comp Plan] --
on [Main Table].[Comp Plan] = [t1].[Comp Plan]
Use the result as a datasource in Tableau.
Everything else is simple.