Other forms.
(C) Other forms. In the case of an optional form of benefit that is not described in paragraph (b)(4)(iii)(B) of this section, the optional form must satisfy the maximum permitted disparity requirement of this paragraph (b), when the respective portions of the optional form are normalized under the rules of 1.401(a)(4)-12 to a straight life annuity commencing at the same time as the optional form of benefit, regardless of whether the straight life annuity form is actually provided under the plan. In the case of a defined benefit excess plan, the respective portions are the portion of the optional form attributable to average annual compensation up to the integration level (the base portion) and the portion of the optional form attributable to average annual compensation in excess of the integration level (the excess portion). In the case of an offset plan, the respective portions are the optional form determined without regard to the offset (the gross amount) and the offset applied to the gross amount to determine the optional form (the offset amount).