Minimum-benefit method
Minimum-benefit method(i) Application of uniform factors. A contributory DB plan that satisfies the uniform rate requirement of paragraph (b)(2)(ii)(A) of this section and the minimum benefit requirement of paragraph (b)(3)(ii) of this section may apply the adjustments provided in paragraph (b)(2)(iii) of this section as if the average entry age of employees in the plan were within the range of 30 to 40, without regard to the actual demographics of the employees in the plan.
(i)Application of uniform factors.A contributory DB plan that satisfies the uniform rate requirement ofparagraph (b)(2)(ii)(A)of this section and the minimum benefit requirement ofparagraph (b)(3)(ii)of this section may apply the adjustments provided inparagraph (b)(2)(iii)of this section as if the average entry age of employees in the plan were within the range of 30 to 40, without regard to the actual demographics of the employees in the plan.