Accruals Beyond NRA and 70 1/2 Distributions

[Guest BMeyer]

When calculating a benefit for accruals beyond NRA, and then adjusting downward the newly calculated benefit for distributions already received due to Required Minimum Distributions, is there a floor equal to last year's accrued benefit?...or can the current year "net" accrued benefit (after reductions for cumulative 70 1/2 distributions) fall below last year's accrued benefit level?