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rate is changed by amendment or by indirect change as a result of a change in the plan year, such change shall not be given effect with respect to any distribution during the period commencing one year after the later of the amendment's effective date or adoption date, if during such period the member's distribution would be reduced as a result of such amendment. The post-retirement (and pre-retirement, if applicable) applicable GATT mortality table will be as follows: 1) for benefits with an annuity starting date before December 31, 2002 as set forth in Revenue Ruling 95-6 equal to the 1983 Group Annuity Mortality Table gender neutral blended 50/50 male and female; and 2) for benefits with an annuity starting date on or after December 31, 2002 as set forth in Revenue Ruling 2001-62 equal to the 1994 Group Annuity Reserving Mortality Table projected to 2002 based on a fixed blend of 50% of the unloaded male mortality rates and 50%of the unloaded Female mortality rates. "Average social security base" means the average annual amount of a member's compensation for the period starting January 1, 1968, or the year creditable service commences, if later, and ending on December 31st of the year preceding the year in which the member's normal retirement date occurs, which would be taxable under the Federal Insurance Contributions Act if the member's compensation in each year is equal to the taxable wage base for such year under such Act. No change in the taxable wage base is assumed after the member's termination of employment. "Beneficiary" means any person in receipt of a benefit from the retirement system as a result of the death of a member or retiree. "Board of trustees" means the board provided for in Chapter 2.48 to establish policy and rules for the administration of the retirement system. "Code" means the Internal Revenue Code of 1986, as amended, and the regulations and rulings promulgated thereunder by the Internal Revenue Service. "Code §415 Compensation" means, effective May 1, 2001, wages, salaries, differential wage payments under Code §3401(h), fees for professional services and other amounts received (without regard to whether or not an amount is paid in cash) for personal services actually rendered in the course of employment with the Employer maintaining the Plan, including, but not limited to, commissions paid salespersons, compensation for services based on a percentage of profits, commissions on insurance premiums, tips, bonuses, fringe benefits, and reimbursements, or other expense allowances under a non-accountable plan as described in IRS regulation §1.62-2(c). A Participant's Code §415 Compensation will be determined subject to the following provisions: (a) Code §415 Compensation does not include (1) employer contributions to a plan of deferred compensation which are not includible in gross income for the taxable year in which contributed, or employer Restated Nonuniformed Pension Plan—City of University City Page 3