In general
In the case of a defined benefit plan to which subsection (a)(1)(A) applies (other than a multiemployer plan), the amount determined under this subsection for any taxable year shall be equal to the greater of—
(A)#
the sum of the amounts determined under paragraph (2) with respect to each plan year ending with or within the taxable year, or
(B)#
the sum of the minimum required contributions under section 430 for such plan years.