; (B) any early retirement benefit or retirement-type subsidy (within the meaning of section 204(g)(2)(A)) and any benefit payment option (other than the qualified joint and survivor annuity); and (C) benefit increases that were adopted (or, if later, took effect) less than 60 months before the first day such realignment program took effect. (4) Core benefit defined For purposes of this part, the term core benefit means a participant’s accrued benefit payable in the normal form of an annuity commencing at normal retirement age, determined without regard to— (A) any early retirement benefits, retirement-type subsidies, or other benefits, rights, or features that may be associated with that benefit