§ 5.26.170. Provision Pursuant to Code Section 415(e).

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Notwithstanding any other provision of the Plan, in the case of a Participant who is also a participant in any defined benefit plan qualified under Code Section 401(a), whether or not terminated, maintained by the County, the sum of the defined contribution plan fraction (as determined under Code Section 415(e)(3)) and the defined benefit plan fraction (as determined under Code Section 415(e)(2)) for any Limitation Year (as defined in Section 5.26.160A) shall in no event exceed 1.0. In the event a reduction is necessary to avoid exceeding the limitation set forth in this section, the affected Participant's Annual Additions (as defined in Section 5.26.160A) under this Plan shall be reduced to the extent necessary to avoid exceeding such limitation in accordance with the procedures set forth in Section 5.26.160C. This Section 5.26.170 shall be inapplicable for Plan Years beginning on and after January 1, 2000.

(Ord. 2004-0064 §§ 1, 2 (part), 2004.)

                    
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