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I i 3 pt mortality table (or other tabular factor) specified in the plan and (ii) the actuarial equivalent (at such age) of the defined benefit dollar limitation computed using a 5 percent interest rate and the applicable mortality table as defined for purposes of benefits payable in a form subject to Code §417(e). Any decrease in the defined benefit dollar limitation determined in accordance with this paragraph (b) shall not reflect a mortality decrement if benefits are not forfeited upon the death of the member. (c) Adjustment For Benefits Commencing After Age 65: For limitation years prior to July 1, 2007, if the benefit of a member begins after the member attains age 65, the defined benefit dollar limitation applicable to the member at the later age is the annual benefit payable in the form of a straight life annuity beginning at the later age that is actuarially equivalent to the defined benefit dollar limitation applicable to the member at age 65 (adjusted under (a) above, if required). The actuarial equivalent of the defined benefit dollar limitation applicable at an age after age 65 is determined as the lesser of(i) the actuarial equivalent (at such age) of the defined benefit dollar limitation computed using the interest rate and mortality table (or other tabular factor) specified in the plan and (ii) the actuarial equivalent (at such age) of the defined benefit dollar limitation computed using a 5 percent interest rate assumption and the applicable mortality table as defined for purposes of benefits payable in a form subject to Code §417(e). For these purposes, mortality between age 65 and the age at which benefits commence shall be ignored. (d) Minimum Benefit Permitted: Notwithstanding anything else in this Section to the contrary, effective for limitation years beginning after December 31, 1994, the benefit otherwise accrued or payable to a member under this plan shall be deemed not to exceed the defined benefit compensation limitation if the retirement benefits payable for a plan year under any form of benefit with respect to such member under this plan and under all other defined benefit plans (regardless of whether terminated) ever maintained by the employer do not exceed $1,000 multiplied by the member's number of years of service or =' 1-year periods of service or parts thereof(not to exceed 10) with the employer; and the employer has not at any time maintained a defined contribution plan, a welfare benefit fund under which amounts attributable to post-retirement Restated Police Pension Plan—City of University City Page 28 {