Integrated defined benefit plan.—
(i) In general .—
(i)In general .—#
A defined benefit plan shall not be considered discriminatory within the meaning of paragraph (4) merely because the plan provides that the employer-derived accrued retirement benefit for any participant under the plan may not exceed the excess (if any) of—
(I) the participant’s final pay with the employer, over
(II) the employer-derived retirement benefit created under Federal law attributable to service by the participant with the employer.
(i)(I)#
the participant’s final pay with the employer, over
(i)(II)#
the employer-derived retirement benefit created under Federal law attributable to service by the participant with the employer.
(ii)Final pay .—#
For purposes of this subparagraph, the participant’s final pay is the compensation (as defined in section 414(q)(4)) paid to the participant by the employer for any year—
(I) which ends during the 5-year period ending with the year in which the participant separated from service for the employer, and
(II) for which the participant’s total compensation from the employer was highest.
(ii)(I)#
which ends during the 5-year period ending with the year in which the participant separated from service for the employer, and
(ii)(II)#
for which the participant’s total compensation from the employer was highest.