Form 6088 - My DB plan's accrued benefit is not pay related. What do I use for column e (plan compensation) of Form 6088 (attachment to Form 5310)?

The information required under column e is not dependent on whether the benefits are pay related. Enter the participant’s average compensation for the high 3 years. Average compensation for the “high 3 years” means the participant’s average compensation determined on an annual basis for the period of consecutive calendar years (but not more than 3) during which the participant was both an active plan participant and had the greatest aggregate compensation from the employer (or earned income if the participant is self-employed or an owner-employee). For participants no longer employed as of the proposed termination date, use compensation and years of participation prior to the earliest of the proposed date of plan termination, retirement, or separation from employment.