Subtract the monthly WC/PDB from the applicable limit and enter the amount. Do not
enter an amount less than zero.
If this amount is equal to or higher than the number holder's monthly benefit amount
(MBA), the number holder receives the full MBA.
If this amount is higher than the TFB, do not offset and do not complete the rest
of the form. Annotate the MBR with the OFT code OP (Offset Postponed).
If this amount is less than the number holder's MBA, this is the amount payable to
the number holder in the first possible month of offset. (i.e., total offset applies
to the auxiliaries.)