415(b)(2)(C) or (F) for retiree with tax-exempt and for-profit affilia

[Guest tom h]

A tax-exempt organization, a hospital, sponsors a defined benefit pension plan. One controlled group member that has adopted the plan is a for-profit corporation. An employee retiring at age 55 who is subject to the 415(B) annual limit spent most of his career at the tax-exempt plan sponsor but has worked the last several years at the for-profit affiliate. His accrued benefit is based upon the service with both of these employers. Is anyone aware of any basis for applying the less draconian reduction applicable under 415(B)(2)(F) for plans maintained by tax-exempt organiations to all or part of the benefit (as opposed to the larger reduction applicable under 415(B)(2)© to plans maintained by for-profit entities)?