In general
The cushion amount for any plan year is the sum of—
(i)#
50 percent of the funding target for the plan year, and
(ii)#
the amount by which the funding target for the plan year would increase if the plan were to take into account—
(I) increases in compensation which are expected to occur in succeeding plan years, or
(II) if the plan does not base benefits for service to date on compensation, increases in benefits which are expected to occur in succeeding plan years (determined on the basis of the average annual increase in benefits over the 6 immediately preceding plan years).
(ii)(I)#
increases in compensation which are expected to occur in succeeding plan years, or
(ii)(II)#
if the plan does not base benefits for service to date on compensation, increases in benefits which are expected to occur in succeeding plan years (determined on the basis of the average annual increase in benefits over the 6 immediately preceding plan years).