Review this Wheat?

Putting together a wheat. I've never done a decoction before, so I wanted to mess with an inexpensive wheat. Please let me know your thoughts on the grain bill. I may sub S-04 for a very clean yeast instead of the wiehenstephan. I may use more or less of the rice hulls, TBD on brew day.

Recipe Specifications
--------------------------
Batch Size: 11.50 gal
Boil Size: 13.16 gal
Estimated OG: 1.051 SG
Estimated Color: 4.0 SRM
Estimated IBU: 8.8 IBU
Brewhouse Efficiency: 75.00 %
Boil Time: 60 Minutes

Ingredients:
------------
Amount Item Type % or IBU
1.00 lb Rice Hulls (0.0 SRM) Adjunct 4.55 %
11.00 lb Wheat Malt, Bel (2.0 SRM) Grain 50.00 %
9.00 lb Pilsner (2 Row) Ger (2.0 SRM) Grain 40.91 %
1.00 lb Wheat Malt, Dark (9.0 SRM) Grain 4.55 %
1.25 oz Tettnang [4.50 %] (60 min) Hops 8.8 IBU
1 Pkgs Weihenstephan Weizen (Wyeast Labs #3068) Yeast-Wheat


Mash Schedule: Decoction Mash, Triple
Total Grain Weight: 22.00 lb
----------------------------
Decoction Mash, Triple
Step Time Name Description Step Temp
45 min Acid Rest Add 11.00 gal of water at 97.1 F 95.0 F
60 min Protein Rest Decoct 2.94 gal of mash and boil it 122.0 F
15 min Saccharification Decoct 3.67 gal of mash and boil it 148.0 F
15 min Saccharification Decoct 1.99 gal of mash and boil it 158.0 F
10 min Mash Out Heat to 168.0 F over 10 min 168.0 F

Everything looks great except the IBU's seem WAY low, that will end up a bit too sweet. I would bump it up to 2 ozs. I would keep the 3068 and skip the S-04. Finally, I don't see any need to do a decoction. If you really wanted to just to do one, fine, but I would at least skip the acid rest. Kai has done several decoctions, and even he reports that he has a lot of difficulty tasting the difference between decoction batches and infusion batches.