Special adjustments
Special adjustments(A) In general. The target normal cost of the plan for the plan year (determined under paragraph (b)(1)(i) of this section) is adjusted (not below zero) by adding the amount of plan-related expenses expected to be paid from plan assets during the plan year and subtracting the amount of mandatory employee contributions (within the meaning of 1.411(c)1(c)(4)) that are expected to be made during the plan year.
(A)In general.The target normal cost of the plan for the plan year (determined underparagraph (b)(1)(i)of this section) is adjusted (not below zero) by adding the amount of plan-related expenses expected to be paid from plan assets during the plan year and subtracting the amount of mandatory employee contributions (within the meaning of 1.411(c)1(c)(4)) that are expected to be made during the plan year.