Excess plans
(i) 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.
(ii) Benefit percentages For purposes of this subparagraph, the excess and base benefit percentages shall be computed in the same manner as the excess and base contribution percentages under paragraph (2)(B), except that such determination shall be made on the basis of benefits attributable to employer contributions rather than contributions.
(i)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.
(i)(I)#
the excess benefit percentage does not exceed the base benefit percentage by more than the maximum excess allowance,
(i)(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
(i)(III)#
benefits are based on average annual compensation.
(ii)Benefit percentages#
For purposes of this subparagraph, the excess and base benefit percentages shall be computed in the same manner as the excess and base contribution percentages under paragraph (2)(B), except that such determination shall be made on the basis of benefits attributable to employer contributions rather than contributions.