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(c) Subparagraph (a) above shall be applicable only for limitation years beginning before January 1, 2000. Benefit increases resulting from the repeal of Code §415(e) will be provided to all current and former members (with benefits limited by Code §415(e)) who have an accrued benefit under the plan immediately before the first day of the first limitation year beginning in 2000. 3. TRA '86 Transition Rule: If an individual was a member in one or more defined benefit plans of the employer as of the first day of the first limitation year beginning after December 31, 1986, the application of the limitations of this Article will not cause such individual's maximum permissible amount under all such defined benefit plans to be less than the individual's Tax Reform Act of 1986 (TRA '86) Accrued Benefit. The preceding sentence applies only if such defined benefit plans met the requirements of Code §415 for all limitation years beginning before January 1, 1987. C. The maximum annual addition made to a member's various accounts maintained under the plan for any limitation year beginning after December 31, 1986 will not exceed the lesser of the dollar limitation set forth in Section 2.64.480.C.1 or the compensation limitation set forth in Section 2.64.480.C.2, as adjusted in the remainder of this Section, as follows: 1. Dollar Limitation: For limitation years beginning prior to January 1, 1995,the dollar limitation is one-fourth of defined benefit dollar Iimitation set forth in Code §415(b)(1)(A). For limitation years beginning after December 31, 1994 and prior to January 1, 2002, the dollar limitation is $30,000, as adjusted by the Secretary of the Treasury in accordance with Code §415(d). For limitation years beginning after December 31, 2001, the dollar limitation is $40,000, as adjusted by the Secretary of the Treasury in accordance with Code §415(d). 2. Compensation Limitation: For limitation years beginning prior to January 1, 2002, the compensation limitation is an amount equal to 25% of the member's Section 415 compensation for the limitation year. For limitation years beginning after December 31, 2001, the compensation limitation is an amount equal to 100% of the member's Section 415 compensation for the limitation year. However, this limitation will not apply to any contribution made for medical benefits within the meaning of Code §401(h) or Code §419A(f)(2) after separation from service which is otherwise treated as an annual addition under Code §415(1)(1) or Code §419A(d)(2). Restated Nonuniformed Pension Plan—City of University City Page 18