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f- <br /> . <br /> . Dollar Limitation: The dollar limitation is $30,000, as adjusted by <br /> the Secretary of the Treasury in accordance with Code §415(d). <br /> 2. Compensation Limitation: The compensation limitation is an <br /> amount equal to 25% of the member's Section 415 compensation <br /> for the limitation year. However, this limitation will not apply to <br /> any contribution made for medical benefits within the meaning of <br /> Code §401(h) or Code §419A(f)(2) after separation from service <br /> which is otherwise treated as an annual addition under Code <br /> §415(1)(1) or Code §419A(d)(2). <br /> 3. Adjustments to Maximum Annual Addition: In applying the <br /> limitation on annual additions set forth herein, the following <br /> adjustments must be made: <br /> (a) Short Limitation Year: In a limitation year of less than 12 <br /> months, the defined contribution dollar limitation in <br /> Section 2.62.480.C.1 will be adjusted by multiplying it by <br /> the ratio that the number of months in the short limitation <br /> year bears to 12. <br /> (b) Plans with Different Anniversary Dates: If a member <br /> participates in multiple defined contribution plans <br /> sponsored by the employer with different anniversary dates <br /> or plan years, the maximum annual addition in this plan for <br /> the limitation year will be reduced by the annual addition <br /> credited to the member's accounts in the other plans for <br /> such limitation year. <br /> (c) Plans with the Same Anniversary Date: If a member <br /> participates in multiple defined contribution plans <br /> sponsored by the employer which have the same <br /> anniversary date and plan year, then (1) if only one of the <br /> plans is subject to Code §412, annual additions will first be <br /> credited to the member's accounts in the plan so subject; <br /> and (2) if none of the plans are subject to Code §412, the <br /> maximum annual addition in this plan for a given limitation <br /> year will either (A) equal the product of the maximum <br /> annual addition for such limitation year minus any other <br /> annual additions previously credited to the member's <br /> account, multiplied by the ratio that the annual additions <br /> which would be credited to a member's accounts hereunder <br /> without regard to the limitations in Section 2.62.480.0 <br /> bears to the annual additions for all plans described in this <br /> paragraph, or (B) be reduced by the annual additions <br /> credited to the member's accounts in the other plans for <br /> such limitation year. <br />