Maximum permitted disparity
Maximum permitted disparity(1) In general. In the case of a defined benefit excess plan, the disparity provided for the plan year may not exceed the maximum excess allowance as defined in paragraph (b)(2) of this section. In the case of an offset plan, the disparity provided for the plan year may not exceed the maximum offset allowance as defined in paragraph (b)(3) of this section. In addition, either type of plan must satisfy the overall permitted disparity limits of 1.401(l)5.
(1)In general.In the case of a defined benefit excess plan, the disparity provided for the plan year may not exceed the maximum excess allowance as defined inparagraph (b)(2)of this section. In the case of an offset plan, the disparity provided for the plan year may not exceed the maximum offset allowance as defined inparagraph (b)(3)of this section. In addition, either type of plan must satisfy the overall permitted disparity limits of 1.401(l)5.