Code 411(a)(7)(C) permits restoration of an accrued benefit if the plan provides the opportunity to repay the full amount of the distribtuion with interest at the rate determined for purposes of subsection 411(c)(2)(C).

I am looking for support that this means 411(c)(2)(C)(iii)(I) (120 percent of the fed mid term rate) and not 411(c)(2)(C)(iii)(II) (417(e).

Can anyone point me in the right direction? Thanks.

411(d)(2)(C) seems to say that interest up to the determination date uses 120% of the Federal mid-term rate and future interest would be at the 417 rate but future interest is not applicable to this calculation, right?