Maximum excess allowance
The maximum excess allowance is equal to—
(i)#
in the case of benefits attributable to any year of service with the employer taken into account under the plan, ¾ of a percentage point, and
(ii)#
in the case of total benefits, ¾ of a percentage point, multiplied by the participant’s years of service (not in excess of 35) with the employer taken into account under the plan.
In no event shall the maximum excess allowance exceed the base benefit percentage.