Max Insurance - Death Benefit Language

[JAY21]

I have some news plans coming in with insurance and though we do not sell products ourselves we're try to accommodate the client and make sure the insured death benefit is within the incidental benefit limits and constitute definitely determinable benefits. I did a google search on IRS LRMs for DB plans and found their language. If I'm interpreting it correctly a plan using the 2/3rd ILP method for the maximum insurance would provide the following maximum benefit (please confirm or correct):

QPSA + Incidental Reserve (if Incidental Reserve is a positive value).

Incidental Reserve: Proceeds from Life Insurance plus Theoretical ILP reserve minus (CSV of policy + QPSA).

Does this sound correct ? I'm not promoting life insurance just trying to deal with it correctly. Thanks for any help.