Funding Required for years with no AFTAP?

Year 6 of a one participant DB had no AFTAP done.

Therefore benefit accruals are frozen as of the end of year 5. That means no benefit increase for year 6 until a subsequent AFTAP is done and is high enough such that prior year's benefit accruals are restored.

My understanding though is that for funding purposes, that is not an issue for year 6.

In other words freeze the benefits because of no AFTAP but go back and assume a benefit accrual for funding purposes. In other words, benefits are frozen but not considered frozen for funding purposes.

Does anyone agree / disagree?

Thanks!