Is this correct?

[SSRRS]

DB Plan owner only . Plan effective 1 1 2014. Owner was working since 2003. Frozen after 12 31 16 year (3/1/2017 frozen) Avg salary 263,000. Terminating Plan now and overfunded. Plan provides to allocate excess assets to the participant up to the 415 limit. Is the 415 Accrued  Benefit $5,250 (as the 415 benefit at 2016 was 17,500 and three years of participation at the freeze date of 3/1/2017)? Or is possibly higher due to increases? Thank you very much for any insights.

[Calavera]

1. If plan was frozen in 2017, you would use the 2017 limit of $215,000.
2. If the freeze amendment specifically allowed the future $415 limit increases, you will use the current $415 limit.
3. Based on the plan document definition of years of benefit service and years of participation, owner may have 4 years of participation for $415 proration purposes.

If none of this helps much, just unfreeze the plan.