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requirements of Code §415 for all limitation years beginning before January I, 1987. 5. Defined Contribution Fraction: The term defined contribution fraction means a fraction, the numerator of which is the sum of the annual additions to the member's account under all defined contribution plans (whether or not terminated) maintained by the employer for the current and all prior limitation years (including annual additions attributable to the member's voluntary Employee contributions to this and all other defined benefit plans (whether or not terminated) maintained by the employer, and the annual 1. additions attributable to all welfare benefit funds maintained by the employer (as defined in Code §419(e)) under which amounts attributable to post-retirement medical benefits are allocated to separate accounts of key employees (as defined in Code §419(A)(d)(3)) or individual medical accounts and simplified employee pensions maintained by the employer), and the denominator of which is the sum of the maximum aggregate amounts for the current and all prior limitation years with the employer (regardless of whether a defined contribution plan was maintained by the employer). (a) Determination Of Maximum Aggregate Amount: The maximum aggregate amount set forth in paragraph (e) in any limitation year is the lesser of(A) 125% of the dollar limitation under Code §415(c)(1)(A) after adjustment under Code §415(d), or (B) 35% of the member's compensation for such year. (b) No Re-Computation Required For Pre-1987 Annual Additions: The annual addition for any limitation year beginning before January 1, 1987, will not be recomputed to treat all employee contributions as annual additions. (c) Transition Rule: If the employee was a member in the plan on the first day of the first limitation year beginning after December 31, 1986, in one or more defined contribution plans maintained by the employer which were in existence on May 6, 1986, the numerator of this fraction will be adjusted if the sum of this fraction and the defined benefit fraction would otherwise exceed 1.0 under the terms of this plan. Under the adjustment, an amount equal to the product of(A) the excess of the sum of the fractions over 1.0 times (B) the denominator of this fraction, will be permanently subtracted from the numerator of this fraction. The adjustment is calculated using the fractions as they would be computed as of the end of the last limitation years Restated Police Pension Plan—City of University City Page 26 egg: fl