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l r (c) Remaining Excess: If an excess still remains in a member's account, then (1) if the member is employed by the employer at the end of the limitation year, the administrator will hold the excess in the Section 415 Suspense Account and use it to reduce employer contributions (including any allocation of forfeitures) for the next limitation year (and each succeeding limitation year if necessary) for the member; and (2) if the member is not employed by the employer at the end of a limitation year, the excess cannot be distributed to the member but will be held in the Section 415 Suspense Account and be used to reduce future employer contributions (including the allocation of forfeitures) for all remaining members in the next limitation year(and each succeeding limitation year if necessary). (d) Earnings, Losses and Reallocation: If the Section 415 Suspense Account is in existence at any time during a limitation year, it will not share in the allocation of the earnings or losses of the Trust Fund. If the Section 415 Suspense Account is in existence at any time during a particular limitation year, all amounts in such account must be allocated and reallocated to members' accounts before any employer contributions or any employee contributions may be made to the plan for that limitation year. Excess amounts in the Section 415 Suspense Account may not be distributed to members or former members. D. As used in this 2.62.480, and for all other purposes of the plan, the following words and phrases will have the following meanings: 1. Annual Additions: The term annual additions means the sum of the following amounts credited to a member's account for the limitation year: (1) employer contributions; (2) employee contributions; (3) forfeitures; (4) amounts allocated, after March 31, 1984, to an individual medical account, as defined in Code §415(l)(2), which is part of a pension or annuity plan maintained by the employer; (5) amounts derived from contributions paid or accrued after December 31, 1985, in taxable years ending after such date, attributable to post-retirement medical benefits, allocated to the separate account of a key employee under a welfare fund, as defined in Code §419(e), maintained by the employer; and (6) amounts allocated, in taxable years beginning after April 1, 1980, under a simplified employee pension. Notwithstanding the foregoing, a member's annual additions do not 1, include his or her rollovers, loan repayments, repayments of prior plan distributions or prior distributions of mandatory contributions, direct transfers of contributions from another plan to this plan, Restated Police Pension Plan—City of University City Page 23