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greater of the annuity benefit computed using an interest rate of 5% or the interest rate(s) specified for determining actuarial equivalence under the terms of the plan as in effect before such date. (ii) For limitation years beginning on or after January 1, 1995, such actuarial equivalent is the greater of the annuity benefit computed using the interest rate and mortality table in Section 1.2(d), and the annuity benefit computed using a 5% interest rate and the applicable mortality table in Section 1.2(f). In determining such actuarial equivalent for a benefit form other than a non-decreasing annuity payable for a period of not less than the life of the member (or, in the case of a qualified preretirement Survivor annuity, the life of the surviving spouse), or decreases during the life of the member merely because of (i) the death of the survivor annuitant (but only if the reduction is not below 50% of the annual benefit payable before the death of the survivor annuitant), or (ii)the cessation or reduction of Social Security supplements of qualified disability payments as defined in Code §401(a)(11), "the applicable interest rate" as defined in Section 1.2(f) will be substituted for "a 5% interest rate" in the preceding sentence. (b) Circumstances Where No Adjustment Is Required: No actuarial adjustment to the annual benefit is required for(a) the value of a qualified joint and survivor annuity, (b) benefits that are not directly related to retirement benefits (such as the qualified disability benefit, pre-retirement death benefits, and post-retirement medical benefits), and (c) the value of post-retirement cost-of-living increases made in accordance with Code §415(d) and regulation §1.415-3(c)(2)(iii). The annual benefit does not include any benefits attributable to employee contributions or rollovers, or the assets transferred from a qualified plan that was not maintained by the employer. The annual benefit does not include any benefits attributable to mandatory employee contributions or voluntary employee contributions or rollover contributions, or the assets transferred from a qualified retirement plan that was not maintained by the employer. 3. Defined Benefit Dollar Limitation And Defined Benefit Compensation Limitation: The term defined benefit dollar Restated Nonuniformed Pension Plan—City of University City Page 22