Amount attributable to future installments.
Amount attributable to future installments. The amount attributable to future installments is equal to the sum of the present values (determined in accordance with 1.430(h)(2)1(e) and (f) using the interest rates that apply for the current plan year) of
(A) The shortfall amortization installments that have been determined for the plan year and any succeeding plan year with respect to the shortfall amortization bases for any plan year preceding the plan year; and
(B) The waiver amortization installments that have been determined for the plan year and any succeeding plan year with respect to the waiver amortization bases for any plan year preceding the plan year.