In general
In the case of a plan other than an offset plan—
(I)#
the excess benefit percentage does not exceed the base benefit percentage by more than the maximum excess allowance,
(II)#
any optional form of benefit, preretirement benefit, actuarial factor, or other benefit or feature provided with respect to compensation in excess of the integration level is provided with respect to compensation not in excess of such level, and
(III)#
benefits are based on average annual compensation.