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<br /> contributions made by the Employer (whether or not under a salary reduction agreement) <br /> towards the purchase of a 403(b) annuity contract under Section 403(b) of the Code (whether or <br /> not the contributions are excludable ttom the gross income of the Employee), contributions made <br /> by the Employer for medical benefits (within the meaning of Section 401(h) or 419A(f)(2) of the <br /> Code) which is otherwise treated as an annual addition, or any amount otherwise treated as an <br /> annual addition under Section 415(1)(1) or 419A(d)(2) of the Code. Effective January 1, 1998, <br /> "Section 415 Compensation" shall include elective deferrals as defined in Section 402(g)(3) of <br /> the Code and any amount which is contributed or deferred by the Employer at the election of the <br /> Employee and which is not includable in the gross income of the Employee by reason of Code <br /> Section 125, 132(f)(4) or 457. Section 415 Compensation for any Limitation Year is the Section <br /> 415 Compensation actually paid or includable in gross income during such Limitation Year. <br /> "Social Security Retirement Age" shall mean the age used as the retirement age <br /> for the Member under Section 216(1) of the Social Security Act, except that such section shall be <br /> applied without regard to the age increase factor and as if the early retirement age under Section <br /> 216(1 )(2) of such Act were 62. <br /> "Year of Participation" means the employee shall be credited with a Year of <br /> Participation for each year in which he/she is an Employee of the Employer. An Employee who <br /> is permanently and totally disabled within the meaning of Section 415(c)(3)(C)(i) of the Code for <br /> an accrual computation period shall receive a Year of Participation with respect to that period. <br /> In addition, for an employee to receive a Year of Participation for an accrual computation period, <br /> the Plan must be established no later than the last day of such accrual computation period. In no <br /> event will more than one Year of Participation be credited for any 12-month period. <br /> A.2 Limitation on Benefits. <br /> A-5 <br /> NB1:508358,9 <br />