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of key employees (as defined in Code §419(A)(d)(3)), an individual medical account plan, or a simplified employee pension, the sum of the member's defined contribution fraction and defined benefit fraction cannot exceed 1.0 in any limitation year, as follows: (a) The annual addition that may be credited to the member's account under the defined contribution plan for a limitation year will be reduced so the 1.0 limit will not be exceeded. No member who is or was a member in a qualified defined contribution plan of an employer will accrue an annual benefit in excess of the amount as adjusted by the Code §415(e) aggregated limitation as in effect prior to the first limitation year which begins on or after January 1, 2000. (b) For purposes of subparagraph (a), the Code §415(e) aggregated limitation is one minus the defined contribution fraction, multiplied by the lesser of 125% of the adjusted dollar limitation, or 140% of highest average compensation. (c) Subparagraph (a) above shall be applicable only for limitation years beginning before January 1, 2000. Benefit increases resulting from the repeal of Code §415(e) will be provided to all current and former members (with benefits limited by Code §415(e)) who have an accrued benefit under the plan immediately before the first day of the first limitation year beginning in 2000. 3. TRA '86 Transition Rule: If an individual was a member in one or more defined benefit plans of the employer as of the first day of the first limitation year beginning after December 31, 1986, the application of the limitations of this Article will not cause such individual's maximum permissible amount under all such defined benefit plans to be less than the individual's Tax Reform Act of 1986 (TRA '86) Accrued Benefit. The preceding sentence applies only if such defined benefit plans met the requirements of Code §415 for all limitation years beginning before January 1, 1987. C. The maximum annual addition made to a member's various accounts maintained under the plan for any limitation year beginning after December 31, 1986 will not exceed the lesser of the dollar limitation set forth in Section 2.62.480.C.1 or the compensation limitation set forth in Section 2.62.480.C.2, as adjusted in the remainder of this Section, as follows: Restated Police Pension Plan—City of University City Page 20