Dollar limitation
In the case of an employee who has less than 10 years of participation in a defined benefit plan, the limitation referred to in paragraph (1)(A) shall be the limitation determined under such paragraph (without regard to this paragraph) multiplied by a fraction—
(i)#
the numerator of which is the number of years (or part thereof) of participation in the defined benefit plan of the employer, and
(ii)#
the denominator of which is 10.