Set oven to 350o. Place brown sugar and water in heavy skillet. Dissolve over medium heat and bring to a boil. Simmer for 10 minutes, stirring constantly. Pour into custard pan or bread pan and swirl it to coat the bottom and edges completely. Beat remaining ingredients until light, yellow and thick. Pour over caramel in pan. Place pan into shallow pan filled with hot water. Bake until firm (about 1hr).

kalua, etc. Over finished flan (Flan is usually served inverted, with the liquified caramel spilling over the custard part).