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I <br /> t <br /> retirement age (or current age, if later), and (2) the member's <br /> compensation for the current limitation year and all other relevant j <br /> factors used to determine benefits will remain constant for all <br /> future limitation years. t <br /> i <br /> 9. TRA '86 Accrued Benefit: The term TRA '86 accrued benefit <br /> means a member's accrued benefit determined as if he had <br /> separated from service as of the close of the last limitation year t <br /> beginning before January 1, 1987, when expressed as an annual <br /> benefit within the meaning of Code §415(b)(2). In determining a f <br /> member's TRA '86 accrued benefit, the following will be <br /> disregarded: any change in the terms and conditions of the plan <br /> after May 5, 1986; and any cost of living adjustments occurring r <br /> after May 5, 1986. t <br /> I <br /> t <br /> 10. Year of Participation: A member will be credited with a year of <br /> participation (computed to fractional parts of a year) for each <br /> accrual computation period in which the following conditions are <br /> met: (1) the member is credited with at least the number of hours <br /> of service (or period of service if the elapsed time method is used) <br /> for benefit accrual purposes, required under the plan to accrue a <br /> benefit for the accrual computation period, and (2) the member is <br /> included as a member under the eligibility provisions of the plan i <br /> for at least one day of the accrual computation period. If these two I <br /> conditions are met, the portion of a year of participation credited to t' <br /> the member will equal the amount of benefit accrual service I <br /> credited to the member for such accrual computation period. A <br /> member who is permanently and totally disabled within the <br /> meaning of Code §415(c)(3)(C)(i) for an accrual computation <br /> period will receive a year of participation with respect to that <br /> period. In addition, for a member to receive a year of participation <br /> (or part thereof) for an accrual computation period, the plan must <br /> be established no later that the last day of such computation period. I <br /> In no event will more than one year of participation be credited for <br /> any 12-month period. '' <br /> , <br /> 2.62.500 Application for Benefits k <br /> A. Applications for benefits to be paid under Section 2.62.405 shall be made <br /> upon forms provided by the board of trustees, and shall contain full <br /> information, from which the board may determine the eligibility of the s' <br /> applicant. If an application for retirement is approved, no further <br /> compensation for services shall thereafter be paid by the city to such <br /> employee except for such part-time service, not exceeding one thousand <br /> one hundred (1,100) hours per year, to the city but in no event for services <br /> as a regular uniformed officer of the city policy or fire department. <br />