Parkland Memorial Hospital plans to restore incentive pay for nearly 60 top executives by adding up to $5.4 million in potential pay next year. But the hospital's board of managers treaded carefully Monday as the "pay-for-performance" program was outlined. Officials stressed repeatedly that the payments should not be viewed as bonuses since they would be tied to performance measures. Each manager would have to meet specific goals to get a full or partial payment. "The plan is not a bonus system," said Paul Leslie, an executive vice president and general counsel. "Actual bonuses would be unlawful."