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l l I i qualified retirement plan that was not maintained by the employer. I 3. Defined Benefit Dollar Limitation And Defined Benefit F Compensation Limitation: The term defined benefit dollar limitation means $160,000, as adjusted, effective January 1 of each year, under Code §415(d) in such manner as the Secretary shall I prescribe, and payable in the form of a straight life annuity. A limitation as adjusted under Code §415(d) will apply to limitation years ending with or within the calendar year for which the adjustment applies. The term defined benefit compensation limitation means 100% of a member's highest average I compensation, payable in the form of a straight life annuity. i E 4. Defined Benefit Fraction: The term defined benefit fraction means r a fraction, the numerator of which is the sum of the member's projected annual benefit under all employer maintained defined benefit plans (whether or not terminated), and the denominator of which is the lesser of 125% of the dollar limitation applicable to i the member determined for the limitation year under Code §415(b)(1)(A) and (d), or 140% of the highest average compensation, including any adjustments under Code §415(b)(5), both adjusted as necessary under paragraph (g). If the member was a member on the first day of the first limitation year beginning after December 31, 1986, in one or more employer maintained defined benefit plans which were in existence on May 6, 1986, the denominator of this fraction will not be less than 125% of the sum of the annual benefits thereunder which the member had accrued as of the close of the last limitation year beginning before January 1, 1987, disregarding any changes in the terms and conditions of the plan after May 5, 1986. The preceding sentence applies only if the , defined benefit plans individually and in the aggregate satisfied the requirements of Code §415 for all limitation years beginning I, before January 1, 1987. 5. Defined Contribution Fraction: The term defined contribution 1 fraction means a fraction, the numerator of which is the sum of the annual additions to the member's account under all defined contribution plans (whether or not terminated) maintained by the employer for the current and all prior limitation years (including annual additions attributable to the member's voluntary Employee contributions to this and all other defined benefit plans (whether or not terminated) maintained by the employer, and the annual f additions attributable to all welfare benefit funds maintained by the ( employer (as defined in Code §419(e)) under which amounts attributable to post-retirement medical benefits are allocated to separate accounts of key employees (as defined in Code a t i