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B. This Section applies if any member is covered, or has ever been covered, by another plan maintained by the employer, including a qualified retirement plan, a welfare benefit fund, 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)), an individual medical account, or a simplified employee pension that provides an annual addition. 1. More Than One Defined Benefit Plan: If a member is, or has ever been, covered under more than one employer maintained defined benefit plan, the sum of the member's annual benefits from all such defined benefit plans may not exceed the maximum permissible amount. A member's benefits in this plan shall be limited to an amount whereby the member's employer-provided benefits under all defined benefit plans ever maintained by the employer (determined as of the same age) do not exceed the maximum permissible amount applicable at that age. 2. Multiple Plan Fraction: For Limitation Years beginning before January 1, 2000, if the employer at any time maintained one or more qualified defined contribution plans covering any member in this plan, 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)), an individual medical account plan, or a simplified employee pension, the sum of the member's defined contribution fraction and defined benefit fraction cannot exceed 1.0 in any limitation year, as follows: (a) The annual addition that may be credited to the member's account under the defined contribution plan for a limitation year will be reduced so the 1.0 limit will not be exceeded. No member who is or was a member in a qualified defined contribution plan of an employer will accrue an annual benefit in excess of the amount as adjusted by the Code §415(e) aggregated limitation as in effect prior to the first limitation year which begins on or after January 1, 2000. (b) For purposes of subparagraph (a), the Code §415(e) aggregated limitation is one minus the defined contribution fraction, multiplied by the Iesser of 125% of the adjusted dollar limitation, or 140% of highest average compensation. Restated Nonuniformed Pension Plan—City of University City Page 17