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3. Adjustments to Maximum Annual Addition: In applying the limitation on annual additions set forth herein, the following adjustments must be made: (a) Short Limitation Year: In a Limitation Year of less than 12 months, the defined contribution dollar limitation in Section 2.64.480.C.1 will be adjusted by multiplying it by the ratio that the number of months in the short limitation year bears to 12. (b) Plans with Different Anniversary Dates: If a member participates in multiple defined contribution plans sponsored by the employer with different anniversary dates or plan years, the maximum annual addition in this plan for the limitation year will be reduced by the annual addition credited to the member's accounts in the other plans for such limitation year. (c) Plans with the Same Anniversary Date: If a member participates in multiple defined contribution plans sponsored by the employer which have the same anniversary date and plan year, then (1) if only one of the plans is subject to Code §412, annual additions will first be credited to the member's accounts in the plan so subject; and (2) if none of the plans are subject to Code §412, the maximum annual addition in this plan for a given limitation year will either (A) equal the product of the maximum annual addition for such limitation year minus any other annual additions previously credited to the member's account, multiplied by the ratio that the annual additions which would be credited to a member's accounts hereunder without regard to the limitations in Section 2.64.480.0 bears to the annual additions for all plans described in this paragraph, or (B) be reduced by the annual additions credited to the member's accounts in the other plans for such limitation year. 4. Multiple Plans and Employers: All defined benefit plans (whether terminated or not) of the employer will be treated as one defined benefit plan; all defined contribution plans (whether terminated or not) of the employer will be treated as one defined contribution plan; and all affiliated employers will be considered a single employer. 5. Adjustment for Excessive Annual Additions: If for any limitation year beginning prior to January 1, 2007 the annual additions allocated to a member's account exceeds the maximum amount Restated Nonuniformed Pension Plan—City of University City Page 19