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1. Dollar Limitation: For limitation years beginning prior to January 1, 1995,the dollar limitation is one-fourth of defined benefit dollar limitation set forth in Code §415(b)(1)(A). For limitation years beginning after December 31, 1994 and prior to January 1, 2002, the dollar limitation is $30,000, as adjusted by the Secretary of the Treasury in accordance with Code §415(d). For limitation years beginning after December 31, 2001, the dollar limitation is $40,000, as adjusted by the Secretary of the Treasury in accordance with Code §415(d). 2. Compensation Limitation: For limitation years beginning prior to January 1, 2002, the compensation limitation is an amount equal to 25% of the member's Section 415 compensation for the limitation year. For limitation years beginning after December 31, 2001, the compensation limitation is an amount equal to 100% of the r' member's Section 415 compensation for the limitation year. However, this limitation will not apply to any contribution made for medical benefits within the meaning of Code §401(h) or Code §419A(f)(2) after separation from service which is otherwise treated as an annual addition under Code §415(1)(1) or Code §419A(d)(2). 3. Adjustments to Maximum Annual Addition: In applying the limitation on annual additions set forth herein, the following adjustments must be made: (a) Short Limitation Year: In a limitation year of less than 12 months, the defined contribution dollar limitation in Section 2.62.480.C.1 will be adjusted by multiplying it by the ratio that the number of months in the short limitation year bears to 12. (b) Plans with Different Anniversary Dates: If a member participates in multiple defined contribution plans sponsored by the employer with different anniversary dates or plan years, the maximum annual addition in this plan for the limitation year will be reduced by the annual addition credited to the member's accounts in the other plans for such limitation year. (c) Plans with the Same Anniversary Date: If a member participates in multiple defined contribution plans sponsored by the employer which have the same f; anniversary date and plan year, then (1) if only one of the plans is subject to Code §412, annual additions will first be credited to the member's accounts in the plan so subject; and (2) if none of the plans are subject to Code §412, the Restated Police Pension Plan—City of University City Page 21