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under (a) above, if required). The actuarial equivalent of the defined benefit dollar limitation applicable at an age after age 65 is determined as the lesser of(i) the actuarial equivalent (at such age) of the defined benefit dollar limitation computed using the interest rate and mortality table (or other tabular factor) specified in the plan and (ii) the actuarial equivalent (at such age) of the defined benefit dollar limitation computed using a 5 percent interest rate assumption and the applicable mortality table as defined for purposes of benefits payable in a form subject to Code §417(e). For these purposes, mortality between age 65 and the age at which benefits commence shall be ignored. (d) Minimum Benefit Permitted: Notwithstanding anything else in this Section to the contrary, effective for limitation years beginning after December 31, 1994, the benefit otherwise accrued or payable to a member under this plan shall be deemed not to exceed the defined benefit compensation limitation if the retirement benefits payable for a plan year under any form of benefit with respect to such member under this plan and under all other defined benefit plans (regardless of whether terminated) ever maintained by the employer do not exceed $1,000 multiplied by the member's number of years of service or 1-year periods of service or parts thereof(not to exceed 10) with the employer; and the employer has not at any time maintained a defined contribution plan, a welfare benefit fund 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)), or an individual medical account in which the Member participated (for these purposes, voluntary or involuntary employee contributions under a defined benefit plan are treated as a separate defined contribution plan). (e) Cost of Living Adjustment: Effective for limitation years beginning after December 31, 1994, if the annual benefit payable to a terminated member who has not received a complete distribution of his or her nonforfeitable accrued benefit is limited by either the defined benefit dollar limitation or by the defined benefit compensation limitation, such benefit may, at the discretion of the sponsor and applied in a uniform manner, be increased in accordance with cost of living adjustments under Code §415(d). Restated Nonuniformed Pension Plan—City of University City Page 26