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permitted under Section 2.64.480.0 above because of an allocation of forfeitures, a reasonable error in estimating a member's compensation, a reasonable error in determining the amount of elective contributions (within the meaning of Code §402(g)(3)), or because of other limited facts and circumstances that the Commissioner finds justify the availability of the rules set forth in this Section, then such member's account will be adjusted as follows in order to reduce the excess annual additions: (a) Return of Elective Deferrals and Employee Contributions: The administrator will first return any elective deferrals and/or employee contributions (whether such contributions are voluntary or mandatory), and will distribute gains attributable thereto, to the extent that would reduce the excess amount. (b) Reallocation in the Current Year: After the return of contributions and the distribution of gains specified in paragraph (a) above have been made, and prior to the creation of a Section 415 Suspense Account as set forth in paragraph (c) below, any excess will be reallocated to all Members who have not yet attained their maximum annual addition. If necessary, the administrator will repeat the reallocation until all members have reached their maximum annual addition. (c) Remaining Excess: If an excess still remains in a member's account, then (1) if the member is employed by the employer at the end of the limitation year, the administrator will hold the excess in the Section 415 Suspense Account and use it to reduce employer contributions (including any allocation of forfeitures) for the next limitation year (and each succeeding limitation year if necessary) for the member; and (2) if the member is not employed by the employer at the end of a limitation year, the excess cannot be distributed to the member but will be held in the Section 415 Suspense Account and be used to reduce future employer contributions (including the allocation of forfeitures) for all remaining members in the next limitation year(and each succeeding limitation year if necessary). (d) Earnings, Losses and Reallocation: If the Section 415 Suspense Account is in existence at any time during a limitation year, it will not share in the allocation of the earnings or losses of the Trust Fund. If the Section 415 Suspense Account is in existence at any time during a particular limitation year, all amounts in such account must Restated Nonuniformed Pension Plan—City of University City Page 20