Computation of benefits and contributions
The computation of—
(A)#
benefits under a defined contribution plan, for purposes of section 401(a)(4),
(B)#
contributions made on behalf of a participant in a defined benefit plan, for purposes of section 401(a)(4), and
(C)#
contributions and benefits provided for a participant in a plan described in section 414(k), for purposes of this section
shall not be made on a basis inconsistent with regulations prescribed by the Secretary.