LP_Actuary 93

I am new to the small plans world and have a follow-up question to this string from several years ago. As user zimbo implied, Reg 1.430(d)-1(f)(4)(iii)(D) requires that the FT and NC must take into account the extent to which the PV of the expected lump sum is greater than the PV of the 417(e) lump sum. Zimbo also inferred that providing the greater of 417(e) and the plan's AE is common in small plans. I presume that in the event that the plan document for the small plan does not provide the greater of 417(e) and plan's AE that this Reg can be disregarded. I have seen a couple of references of this approach for some newly acquired small plans where the plan document does not provide for this comparison so want to be sure I am not overlooking some nuance with small plans in that regard. Thanks for any comments.