Adjustment ratio
Adjustment ratio(i) General rule. For purposes of applying the rule of paragraph (e)(1)(ii) of this section, the adjustment ratio is equal to the ratio of the annual amount of the adjusted immediately commencing straight life annuity under the plan described in paragraph (e)(2)(ii) of this section to the adjusted age 65 straight life annuity described in paragraph (e)(2)(iii) of this section.
(i)General rule.For purposes of applying the rule ofparagraph (e)(1)(ii)of this section, the adjustment ratio is equal to the ratio of the annual amount of the adjusted immediately commencing straight life annuity under the plan described inparagraph (e)(2)(ii)of this section to the adjusted age 65 straight life annuity described inparagraph (e)(2)(iii)of this section.