In general
In the case of any loan from a qualified employer plan to a qualified individual made during the applicable period—
(i)#
clause (i) of paragraph (2)(A) shall be applied by substituting “$100,000” for “$50,000”, and
(ii)#
clause (ii) of such paragraph shall be applied by substituting “the present value of the nonforfeitable accrued benefit of the employee under the plan” for “one-half of the present value of the nonforfeitable accrued benefit of the employee under the plan”.