In general
A defined contribution plan meets the requirements of this paragraph if the excess contribution percentage does not exceed the base contribution percentage by more than the lesser of—
(i)#
the base contribution percentage, or
(ii)#
the greater of—
(I) 5.7 percentage points, or
(II) the percentage equal to the portion of the rate of tax under section 3111(a) (in effect as of the beginning of the year) which is attributable to old-age insurance.
(ii)(I)#
5.7 percentage points, or
(ii)(II)#
the percentage equal to the portion of the rate of tax under section 3111(a) (in effect as of the beginning of the year) which is attributable to old-age insurance.