adjusted funding target attainment percentage
(B)The term “adjusted funding target attainment percentage” means the funding target attainment percentage which is determined under subparagraph (A) by increasing each of the amounts under subparagraphs (A) and (B) ofby the aggregate amount of purchases of annuities for employees other than highly compensated employees (as defined in) which were made by the plan during the preceding 2 plan years. (C)In the case of a plan for any plan year, if the funding target attainment percentage is 100 percent or more (determined without regard to the reduction in the value of assets under), the funding target attainment percentage for purposes of subparagraphs (A) and (B) shall be determined without regard to such reduction.