Amount determined on basis of unfunded current liability
In the case of a defined benefit plan which is a multiemployer plan, except as provided in regulations, the maximum amount deductible under the limitations of this paragraph shall not be less than the excess (if any) of—
(i)#
140 percent of the current liability of the plan determined under section 431(c)(6)(D), over
(ii)#
the value of the plan’s assets determined under section 431(c)(2).