Integration level
(i) In general
(i)In general#
The term “integration level” means the amount of compensation specified under the plan (by dollar amount or formula) at or below which the rate at which contributions or benefits are provided (expressed as a percentage) is less than such rate above such amount.
(ii)Limitation#
The integration level for any year may not exceed the contribution and benefit base in effect under section 230 of the Social Security Act for such year.
(iii)Level to apply to all participants#
A plan’s integration level shall apply with respect to all participants in the plan.
(iv)Multiple integration levels#
Under rules prescribed by the Secretary, a defined benefit plan may specify multiple integration levels.