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may elect to receive benefits under section 2.64.450 in lieu of receiving the employee's accumulated contribution to the fund. C. Notwithstanding anything in this Chapter to the contrary, effective September 1, 1974, a Participant shall be 100% vested in his accrued benefit upon attaining normal retirement age, if the employee has satisfied any reasonable and uniformly applicable service or participation requirements or in the event that the Plan is terminated or contributions to the plan have been completely discontinued. 2.64.480 Section 415 Limitations A. This Section applies effective for limitation years beginning after December 31, 1994, regardless of whether any member is or has ever been a member in another qualified plan maintained by the employer. If any member is or has ever been a member in another qualified plan maintained by the employer, or a welfare benefit fund 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 in an individual medical account as defined in Code §415(1)(2) maintained by the employer, or in a simplified employee pension as defined in Code §408(k) maintained by the employer, that provides an annual addition, this Section is also applicable to that member's benefits. 1. Maximum Benefit: The annual benefit otherwise payable to a member at any time will not exceed the maximum permissible amount. If the benefit the member would otherwise accrue in a limitation year would produce an annual benefit in excess of the maximum permissible amount, the rate of accrual will be reduced so that the annual benefit is equal to the maximum permissible amount. The maximum permissible amount for a member who has not attained normal retirement age shall be applied to the actuarial equivalent of the member's accrued benefit otherwise payable under the plan at normal retirement age, based on the member's applicable completed years of benefit service to date. 2. Treatment Of Employee Contributions: If a member makes voluntary employee contributions, or mandatory contributions as defined in Code §41 1(c)(2)(C), under the terms of this plan, the amount of such contributions is treated as an annual addition to a qualified defined contribution plan for purposes of Sections 2.64.480.A.1 and 2.64.480.B.2. Restated Nonuniformed Pension Plan—City of University City Page 16