In general .—
The survivor annuity described in subparagraph (C)(iii)(III) shall be determined as if—
(I)#
the participant terminated employment on the date of the offset,
(II)#
there was no offset,
(III)#
the plan permitted commencement of benefits only on or after normal retirement age,
(IV)#
the plan provided only the minimum-required qualified joint and survivor annuity, and
(V)#
the amount of the qualified preretirement survivor annuity under the plan is equal to the amount of the survivor annuity payable under the minimum-required qualified joint and survivor annuity.