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<br /> (B) If the Annual Benefit of a Member begins prior to age 62, the defined benefit <br /> dollar limitation applicable to the Member at such earlier age is an Annual Benefit payable in the <br /> form of a straight life annuity beginning at the earlier age that is the actuarial equivalent of the <br /> defined benefit dollar limitation applicable to the Member at age 62 (adjusted under (A) above, if <br /> required). The defined benefit dollar limitation applicable at an age prior to age 62 is determined <br /> as the lesser of (i) the actuarial equivalent (at such age) of the defined benefit dollar limitation <br /> computed using the interest rate and mortality table (or other tabular factor) specified in the plan <br /> for early retirement calculations and (ii) the actuarial equivalent (at such age) of the defined <br /> benefit dollar limitation computed using a five percent interest rate and the applicable mortality <br /> table. Any decrease in the defined benefit dollar limitation determined in accordance with this <br /> paragraph (B) shall not reflect a mortality decrement if benefits are not forfeited upon the death <br /> of the Member. If any benefits are forfeited upon death, the full mortality decrement is taken <br /> into account. <br /> (C) If the benefit of a Member begins after the Member attains age 65, the defined <br /> benefit dollar limitation applicable to the Member at the later age is the Annual Benefit payable <br /> in the form of a straight life annuity beginning at the later age that is actuarially equivalent to the <br /> defined benefit dollar limitation applicable to the Member at age 65 (adjusted under (A) above, if <br /> required). The actuarial equivalent of the defined benefit dollar limitation applicable at an age <br /> after age 65 is determined as (i) the lesser ofthe actuarial equivalent (at such age) of the defined <br /> benefit dollar limitation computed using the interest rate and mortality table (or other tabular <br /> factor) specified in the Plan for late retirement benefits, and (ii) the actuarial equivalent (at such <br /> age) of the defined benefit dollar limitation computed using a five percent interest rate <br /> B-4 <br /> NBl:508358,9 <br /> ", -.. -.. <br />