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"Limitation Year" means a twelve-consecutive month period beginning on the <br />Anniversary Date, If the Limitation Year is amended to a different twelve-consecutive month <br />period, the new Limitation Year must begin on a date within the Limitation Year in which the <br />amendment is made. <br />"Related Plan" means any other defined benefit plan (as defined in Section 415(k) of the <br />Code) maintained by the Employer. <br />"Year of Participation" means the Employee shall be credited with a Year of <br />Participation for each year in which the Employee has met the requirements of Section 1.1(a). <br />An Employee who is permanently and totally disabled within the meaning of Section <br />415(c)(3)(C)(i) of the Code for an accrual computation period shall receive a Year of <br />Participation with respect to that period. In addition, for an Employee to receive a Year of <br />Participation for an accrual computation period, the Plan must be established no later than the <br />last day of such accrual computation period. In no event will more than one Year of <br />Participation be credited for any twelve-month period, <br />6.2 Annual Limitation on Benefits <br />Notwithstanding any other provision of the Plan: <br />(a) The Annual Benefit payable with respect to a Member under the Plan for any <br />Limitation Year shall not exceed an amount equal to $160,000, or such other dollar limitation <br />determined for the Limitation Year by automatically adjusting the $160,000 limitation by the <br />cost of living adjustment factor prescribed by the Secretary of the Treasury under Section 415(d) <br />of the Code in such manner as the Secretary shall prescribe. The now dollar limitation shall <br />apply to Limitation Years ending within the calendar year of the date of the adjustment, Cost of <br />living adjustments to the dollar limitation occurring after severance from employment are taken <br />into account. <br />NB 1 :7904202 25 <br />