Special rule for certain employers
If section 430(i) does not apply to a plan for a plan year, the amount determined under subparagraph (A)(i) for the plan year shall in no event be less than the sum of—
(i)#
the funding target for the plan year (determined as if section 430(i) applied to the plan), plus
(ii)#
the target normal cost for the plan year (as so determined).