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<br /> APPENDIX A <br /> ANNUAL ADDITIONAL LIMITS <br /> A.I Definitions. <br /> As used in this Appendix A, the following terms shall have the meanings <br /> specified below. <br /> "AffIliated Company" means a company required to be aggregated with the <br /> Employer for Purposes of Code Sections 414(b) and (c), provided, however, the determination <br /> under Section 414(b) and (c) of the Code shall be made as if the phrase "more than 50 percent" <br /> were substituted for the phrase "at least 80 percent" each place it is incorporated into Section <br /> 414(b) and (c) of the Code. <br /> "Annual Benefit" means a benefit payable annually in the form of a straight life <br /> annuity (with no ancillary benefits) under a plan to which Employees do not contribute and <br /> under which no rollover contributions are made, or to which assets have been transferred from a <br /> qualified plan that was not maintained by the Employer. If the benefit is payable in a form other <br /> than a straight life annuity, such form must be adjusted actuarially to the equivalent of a straight <br /> life annuity before applying the limitations of Section A.2(a). The actuarial adjustment to the <br /> equivalent of a straight life annuity will apply to all Plan benefits, including any benefits accrued <br /> before the RPA'94 Freeze Date (the Plan is electing to apply the new Section 415(b)(2)(E) <br /> requirements (as provided in the Uruguay Round Agreements Act) to all benefits accrued under <br /> the Plan, including any benefits accrued before the RPA'94 Freeze Date). The Plan is not <br /> making the election provided in Section E on page 19 of LRM 40 and will not provide any Old <br /> Law Benefits. The actuarial adjustment shall be equal to the greater of (x) an adjustment based <br /> on 5% and the mortality table specified in Section 415(b )(2)(E) of the Code or (y) an adjustment <br /> A-I <br /> NB I :508358,9 <br />