Intermediate amount safe harbor.

Intermediate amount safe harbor. The requirement of this paragraph (d)(6) is satisfied only if
(i) The integration or offset level under the plan for all employees is a single dollar amount described in paragraph (d)(5) of this section, and
(ii) The 0.75-percent factor in the maximum excess or offset allowance under paragraph (b)(2) or (b)(3) of this section is reduced to the lesser of the adjusted factor determined under paragraph (d)(9) of this section or 80 percent of the otherwise applicable factor under paragraph (b)(2) or (b)(3) of this section, determined without regard to paragraph (d)(9) of this section.


26 CFR § 1.401(l)-3

Scoping language

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