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rate is changed by amendment or by indirect change as a result of a change in the plan year, such change shall not be given effect with respect to any distribution during the period commencing one year after the later of the amendment's effective date or adoption date, if during such period the member's distribution would be reduced as a result of such amendment. The post-retirement (and pre-retirement, if applicable) applicable GATT mortality table will be as follows: 1) for benefits with an annuity starting date before December 31, 2002 as set forth in Revenue Ruling 95-6 equal to the 1983 Group Annuity Mortality Table gender neutral blended 50/50 male and female; and 2) for benefits with an annuity starting date on or after December 31, 2002 as set forth in Revenue Ruling 2001-62 equal to the 1994 Group Annuity Reserving Mortality Table projected to 2002 based on a fixed blend of 50% of the unloaded male mortality rates and 50% of the unloaded female mortality rates. "Base salary" means the greater of: 1. The highest monthly salary according to the salary range, as contained in Section 1, Schedule B of the payroll ordinances then in use for a police officer and firefighter or paramedic firefighter, plus any salary increase because of twenty (20) years of service. If the amounts for such police officer and firefighter or paramedic firefighter (whichever is the highest salary of the fire group) are not the same, the mean of the two amounts shall be used as the base salary herein; or 2. Effective January 1, 2005, one-thirty-sixth (1/36) of the aggregate compensation paid to an employee during such employee's last three years of service; provided, however, that this subsection (2) shall not apply for purposes of determining funeral benefits under Section 2.62.430.A 3. Except for purposes of determining the maximum 3-highest consecutive year average compensation under Code §415, in determining average compensation and accrued benefits for any plan year which begins on or after January 1, 2002, the annual base salary for each participant which is taken into account shall not exceed $200,000, as adjusted for cost-of-living increases in accordance with Code §401(a)(17)(B). The $200,000 limit shall be adjusted for cost-of-living increases in accordance with Code §401(a)(17)(B). The cost-of-living adjustment in effect for a calendar year applies to base salary for the determination period that begins with or within such calendar year. Restated Police Pension Plan—City of University City Page 3