Ben is 67 years old and is ready to retire. He has worked at the Jet Company his entire career and is covered under Jet's defined benefit plan. As he is calculating his sources of retirement income, he thinks that the annuity payment estimate provided by his defined benefit plan is lower than it should be. When he speaks with Jet's human resources director, he is told that under Jet's defined benefit plan, there is a lower benefits accrual rate for earnings within the Social Security maximum. Jet's defined benefit plan is discriminatory and therefore non-qualified using an offset method to calculate retirement benefits integrated with Social Security based on career average salary rather than final average salary