tions specified in Treasury Regulation Section 1.415(b)- 1(c)(2)(ii)] that takes into account the additional benefits under the form of benefit as follows: (b) For a retirement benefit which is payable in a form other than a straight life annuity, and the form of benefit is not subject to Code Section 417(e)(3) the benefit, for the purposes of applying the limitation in subsection (4), is adjusted