Common use of Defined Contribution Clause in Contracts

Defined Contribution. (PLAN) FRACTION A Fraction, the numerator of which is the sum of the Annual Additions to the Participant's account under all the Defined Contribution Plans (whether or not terminated) maintained by the Employer for the current and all prior Limitation Years (including the Annual Additions attributable to the Participant's nondeductible Employee contributions to all Defined Benefit Plans, whether or not terminated, maintained by the Employer, and the Annual Additions attributable to all Welfare Benefit Funds, as defined in paragraph 1.89 and individual medical accounts, as defined in Code Section 415(1)(2), maintained by the Employer), and the denominator of which is the sum of the maximum aggregate amounts for the current and all prior Limitation Years of service with the Employer (regardless of whether a Defined Contribution Plan was maintained by the Employer). The maximum aggregate amount in the Limitation Year is the lesser of 125 percent of the dollar limitation determined under Code Sections 415(b) and (d) in effect under Code Section 415(c)(1)(A) or 35 percent of the Participant's Compensation for such year. If the Employee was a Participant as of the end of the first day of the first Limitation Year beginning after December 31, 1986, in one or more Defined Contribution Plans maintained by the Employer which were in existence on May 6, 1986, the numerator of this fraction will be adjusted if the sum of this fraction and the Defined Benefit Fraction would otherwise exceed 1.0 under the terms of this Plan. Under the adjustment, an amount equal to the product of (a) the excess of the sum of the fractions over 1.0 times (b) the denominator of this fraction will be permanently subtracted from the numerator of this fraction. The adjustment is calculated using the fractions as they would be computed as of the end of the last Limitation Year beginning before January 1, 1987, and disregarding any changes in the terms and conditions of the Plan made after May 6, 1986, but using the Section 415 limitation applicable to the first Limitation Year beginning on or after January 1, 1987. The Annual Addition for any Limitation Year beginning before January 1, 1987, shall not be re-computed to treat all Employee Contributions as Annual Additions.

Defined Contribution. (PLAN) FRACTION Fraction -- A Fractionfraction, the numerator of which is the sum of the Annual Additions credited to the Participant's account under this and all the Defined Contribution Plans other qualified defined contribution plans (whether or not terminated) maintained by the Employer for the current and all prior Limitation Years (including the Annual Additions attributable to the Participant's nondeductible Employee non-deductible employee contributions to all Defined Benefit Plans, qualified defined benefit plans (whether or not terminated, ) maintained by the Employer, Employer for the current and all prior Limitation Years and the Annual Additions attributable to all Welfare Benefit Funds, welfare benefit funds (as defined in paragraph 1.89 Code Section 419(e)) and individual medical accounts, accounts (as defined in Code Section 415(1)(2), ) maintained by the Employer), and the denominator of which is the sum of the maximum aggregate amounts for the current and all prior Limitation Years of service with the Employer (regardless of whether a Defined Contribution Plan defined contribution plan was maintained by the Employer). The maximum aggregate amount in the any Limitation Year is the lesser of 125 (i) one hundred and twenty-five percent (125%) of the dollar limitation determined under Code Sections 415(b) and (d) in effect under Code Section 415(c)(1)(A) or 35 (ii) thirty-five percent (35%) of the Participant's Compensation for such yearLimitation Year. If the Employee was a Participant participant as of the end of the first day of the first Limitation Year beginning after December 31, 1986, in one or more Defined Contribution Plans defined contribution plans maintained by the Employer which were in existence on May 65, 1986, the numerator of this fraction will be adjusted if the sum of this fraction and the Defined Benefit Fraction defined benefit fraction would otherwise exceed 1.0 under the terms of this Plan. Under the adjustment, an amount equal to the product of of: (ai) the excess of the sum of the fractions over 1.0 times (bii) the denominator of this fraction fraction, will be permanently subtracted from the numerator of this fraction. The adjustment is calculated using the fractions as they would be computed as of the end of the last Limitation Year beginning before January 1, 1987, and disregarding any changes in the terms and conditions of the Plan made after May 65, 1986, but using the Code Section 415 limitation applicable to the first Limitation Year beginning on or after January 1, 1987. The Annual Addition annual addition for any Limitation Year beginning before January 1, 1987, shall not be re-computed to treat all Employee Contributions contributions as Annual Additions.

Defined Contribution. (PLAN) FRACTION Fraction A Fractionfraction, the numerator of which is the sum of the Annual Additions annual additions to the Participant's account under all the Defined Contribution Plans defined contribution plans (whether or not terminated) maintained by the Employer for the current and all prior Limitation Years limitation years (including the Annual Additions annual additions attributable to the Participant's nondeductible Employee employee contributions to all Defined Benefit Plansdefined benefit plans, whether or not terminated, maintained by the Employer, and the Annual Additions annual additions attributable to all Welfare Benefit Fundswelfare benefit funds, as defined in paragraph 1.89 Section 419(e) of the Code, and individual medical accounts, as defined in Code Section 415(1)(2)) of the Code, maintained by the Employer), and the denominator of which is the sum of the maximum aggregate amounts for the current and all prior Limitation Years limitation years of service with the Employer (regardless of whether a Defined Contribution Plan defined contribution plan was maintained by the Employer). The maximum aggregate amount in the Limitation Year any limitation year is the lesser of 125 one hundred twenty-five percent (125%) of the dollar limitation determined under Code Sections 415(b) and (d) of the Code in effect under Code Section 415(c)(1)(A) of the Code, or 35 thirty-five percent (35%) of the Participant's Compensation for such year. If Notwithstanding, if the Employee was a Participant as of the end of the first day of the first Limitation Year limitation year beginning after December 31, 1986, in one or more Defined Contribution Plans defined contribution plans maintained by the Employer which were in existence on May 6, 1986, the numerator of this fraction will be adjusted if the sum of this fraction and the Defined Benefit Fraction defined benefit fraction would otherwise exceed 1.0 under the terms of this Plan. Under the adjustment, an amount equal to the product of (aA) the excess of the sum of the fractions over 1.0 times (bB) the denominator of this fraction fraction, will be permanently subtracted from the numerator of this fraction. The adjustment is calculated using the fractions as they would be computed as of the end of the last Limitation Year limitation year beginning before January 1l, 1987, and disregarding any changes in the terms and conditions of the Plan made after May 6, 1986, but using the Section 415 limitation applicable to the first Limitation Year limitation year beginning on or after January 1, 1987. The Annual Addition annual addition for any Limitation Year limitation year beginning before January 1, 1987, shall not be re-computed recomputed to treat all Employee Contributions contributions as Annual Additionsannual additions.

Defined Contribution. (PLAN) FRACTION Fraction--A Fractionfraction, the numerator of which is the sum of the Annual Additions credited to the Participant's account under this and all the Defined Contribution Plans other qualified defined contribution plans (whether or not terminated) maintained by the Employer for the current and all prior Limitation Years (including the Annual Additions attributable to the Participant's nondeductible Employee non- deductible employee contributions to all Defined Benefit Plans, qualified defined benefit plans (whether or not terminated, ) maintained by the Employer, Employer for the current and all prior Limitation Years and the Annual Additions attributable to all Welfare Benefit Funds, welfare benefit funds (as defined in paragraph 1.89 Code Section 419(e)) and individual medical accounts, accounts (as defined in Code Section 415(1)(2), ) maintained by the Employer), and the denominator of which is the sum of the maximum aggregate amounts for the current and all prior Limitation Years of service with the Employer (regardless of whether a Defined Contribution Plan defined contribution plan was maintained by the Employer). The maximum aggregate amount in the any Limitation Year is the lesser of 125 (i) one hundred and twenty-five percent (125%) of the dollar limitation determined under Code Sections 415(b) and (d) in effect under Code Section 415(c)(1)(A) or 35 (ii) thirty-five percent (35%) of the Participant's Compensation for such yearLimitation Year. If the Employee was a Participant participant as of the end of the first day of the first Limitation Year beginning after December 31, 1986, in one or more Defined Contribution Plans defined contribution plans maintained by the Employer which were in existence on May 65, 1986, the numerator of this fraction will be adjusted if the sum of this fraction and the Defined Benefit Fraction defined benefit fraction would otherwise exceed 1.0 under the terms of this Plan. Under the adjustment, an amount equal to the product of of: (ai) the excess of the sum of the fractions over 1.0 times (bii) the denominator of this fraction fraction, will be permanently subtracted from the numerator of this fraction. The adjustment is calculated using the fractions as they would be computed as of the end of the last Limitation Year beginning before January 1, 1987, and disregarding any changes in the terms and conditions of the Plan made after May 65, 1986, but using the Code Section 415 limitation applicable to the first Limitation Year beginning on or after January 1, 1987. The Annual Addition annual addition for any Limitation Year beginning before January 1, 1987, shall not be re-computed to treat all Employee Contributions contributions as Annual Additions.

Defined Contribution. (PLANPlan) FRACTION Fraction A Fraction, the numerator of which is the sum of the Annual Additions to the Participant's account under all the Defined Contribution Plans (whether or not terminated) maintained by the Employer for the current and all prior Limitation Years (including the Annual Additions attributable to the Participant's nondeductible Employee contributions to all Defined Benefit Plans, whether or not terminated, maintained by the Employer, and the Annual Additions attributable to all Welfare Benefit Funds, as defined in paragraph 1.89 and individual medical accounts, as defined in Code Section 415(1)(2), maintained by the Employer), and the denominator of which is the sum of the maximum aggregate amounts for the current and all prior Limitation Years of service with the Employer (regardless of whether a Defined Contribution Plan was maintained by the Employer). The maximum aggregate amount in the Limitation Year is the lesser of 125 percent of the dollar limitation determined under Code Sections 415(b) and (d) in effect under Code Section 415(c)(1)(A) or 35 percent of the Participant's Compensation for such year. If the Employee was a Participant as of the end of the first day of the first Limitation Year beginning after December 31, 1986, in one or more Defined Contribution Plans maintained by the Employer which were in existence on May 6, 1986, the numerator of this fraction will be adjusted if the sum of this fraction and the Defined Benefit Fraction would otherwise exceed 1.0 under the terms of this Plan. Under the adjustment, an amount equal to the product of (a) the excess of the sum of the fractions over 1.0 times (b) the denominator of this fraction will be permanently subtracted from the numerator of this fraction. The adjustment is calculated using the fractions as they would be computed as of the end of the last Limitation Year beginning before January 1, 1987, and disregarding any changes in the terms and conditions of the Plan made after May 6, 1986, but using the Section 415 limitation applicable to the first Limitation Year beginning on or after January 1, 1987. The Annual Addition for any Limitation Year beginning before January 1, 1987, shall not be re-computed to treat all Employee Contributions as Annual Additions.Annual

Defined Contribution. (PLAN) FRACTION Fraction -- A Fractionfraction, the numerator of which is the sum of the Annual Additions to the ParticipantMember's account accounts under all the Defined Contribution Plans defined contribution plans (whether or not terminated) maintained by the Employer for the current and all prior Limitation Years (including the Annual Additions attributable to the ParticipantMember's nondeductible Employee employee contributions to all Defined Benefit Plansdefined benefit plans, whether or not terminated, maintained by the Employer, and the Annual Additions attributable to all Welfare Benefit Fundswelfare benefits funds, as defined in paragraph 1.89 and individual medical accounts, as defined in Code Section 415(1)(2)section 419(e) of the Code, maintained by the Employer), and the denominator of which is the sum of the maximum aggregate amounts for the current and all prior Limitation Years of service Service with the Employer (regardless of whether a Defined Contribution Plan defined contribution plan was maintained by the Employer). The maximum aggregate amount in the any Limitation Year is the lesser of 125 percent of the dollar limitation determined under Code Sections 415(b) and (d) in effect under Code Section section 415(c)(1)(A) of the Code or 35 percent of the ParticipantMember's Compensation for such year (provided, however, that, if the Plan is a Super Top-Heavy Plan, as defined in Section 7.02(h), the maximum aggregate amount shall be the lesser of 100 percent of the dollar limitation in effect under section 415(c)(1)(A) of the Code or 35 percent of the Member's Compensation for such year). If the Employee Member was a Participant as of the end of the first day of the first Limitation Year beginning after December 31, 1986, participant in one or more Defined Contribution Plans defined contribution plans maintained by the an Employer which were in existence on May 6July 1, 19861982, the numerator of this fraction will be adjusted if the sum of this fraction and the Defined Benefit Fraction would otherwise exceed 1.0 under the terms of this Plan. Under the adjustment, an amount equal to the product of (a1) the excess of the sum of the fractions over 1.0 times (b2) the denominator of this fraction fraction, will be permanently subtracted from the numerator of this fraction. The adjustment is calculated using the fractions as they would be computed as of the later of the end of the last Limitation Year beginning before January 1, 1987, and disregarding any changes in 1983. This adjustment also will be made if at the terms and conditions end of the Plan made after May 6, 1986, but using the Section 415 limitation applicable to the first Limitation Year beginning on or after January 1, 1987. The Annual Addition for any last Limitation Year beginning before January 1, 19871984, shall not be re-computed the sum of the fractions exceeds 1.0 because of accruals or additions that were made before the limitations of this Article IX became effective to treat all Employee Contributions as Annual Additionsany plans of the Employer in existence on July 1, 1982.

Defined Contribution. (PLAN) FRACTION Fraction--A Fractionfraction, the numerator of which is the sum of the Annual Additions to the Participant's account Accounts under all the Defined Contribution Plans defined contribution plans (whether or not terminated) maintained by the Employer for the current and all prior Limitation Years (including the Annual Additions attributable to the Participant's nondeductible Employee employee contributions to all Defined Benefit Plansdefined benefit plans, whether or not terminated, maintained by the Employer, Employer and the Annual Additions attributable to all Welfare Benefit Fundswelfare benefit funds, as defined in paragraph 1.89 Code Section 419(e), and individual medical accounts, as defined in Code Section 415(1)(2415(l)(2), maintained by the Employer), and the denominator of which is the sum of the maximum aggregate amounts for the current and all prior Limitation Years of service with the Employer (regardless of whether a Defined Contribution Plan defined contribution plan was maintained by the Employer). The maximum aggregate amount in the any Limitation Year is the lesser of 125 percent of the dollar limitation determined under Code Sections 415(b) and (d) in effect under Code Section 415(c)(1)(A) of the Code or 35 percent of the Participant's Compensation for such year. If the Employee was a Participant as of the end of the first day of the first Limitation Year beginning after December 31, 1986, in one or more Defined Contribution Plans defined contribution plans maintained by the Employer which were in existence on May 6, 1986, the numerator of this fraction will be adjusted if the sum of this fraction and the Defined Benefit Fraction defined benefit fraction would otherwise exceed 1.0 under the terms of this Plan. Under the adjustment, an amount equal to the product of (a1) the excess of the sum of the fractions over 1.0 times (b2) the denominator of this fraction fraction, will be permanently subtracted from the numerator of this fraction. The adjustment is calculated using the fractions as they would be computed as of the end of the last Limitation Year beginning before January 1, 1987, and disregarding any changes in the terms and conditions of the Plan made after May 6, 1986, but using the Section 415 limitation applicable to the first Limitation Year beginning on or after January 1, 1987. The Annual Addition for any Limitation Year tear beginning before January 1, 1987, shall not be re-computed recomputed to treat all Employee Contributions employee contributions as Annual Additions. Notwithstanding the foregoing, for any Top Heavy Plan Year, 100 percent shall be substituted for 125 percent unless the extra minimum allocation is made pursuant to Section 4.02. However, for any Plan Year in which this Plan is a Super Top Heavy Plan, 100 percent shall be substituted for 125 percent in any event.

Defined Contribution. (PLANPlan) FRACTION Fraction A Fraction, the numerator of which is the sum of the Annual Additions to the Participant's account under all the Defined Contribution Plans (whether or not terminated) maintained by the Employer for the current and all prior Limitation Years (including the Annual Additions attributable to the Participant's nondeductible Employee contributions to all Defined Benefit Plans, whether or not terminated, maintained by the Employer, and the Annual Additions attributable to all Welfare Benefit Funds, as defined in paragraph 1.89 and individual medical accounts, as defined in Code Section 415(1)(2), maintained by the Employer), and the denominator of which is the sum of the maximum aggregate amounts for the current and all prior Limitation Years of service with the Employer (regardless of whether a Defined Contribution Plan was maintained by the Employer). The maximum aggregate amount in the Limitation Year is the lesser of 125 percent of the dollar limitation determined under Code Sections 415(b) and (d) in effect under Code Section 415(c)(1)(A) or 35 percent of the Participant's Compensation for such year. If the Employee was a Participant as of the end of the first day of the first Limitation Year beginning after December 31, 1986, in one or more Defined Contribution Plans maintained by the Employer which were in existence on May 6, 1986, the numerator of this fraction will be adjusted if the sum of this fraction and the Defined Benefit Fraction would otherwise exceed 1.0 under the terms of this Plan. Under the adjustment, an amount equal to the product of (a1) the excess of the sum of the fractions over 1.0 times (b2) the denominator of this fraction will be permanently subtracted from the numerator of this fraction. The adjustment is calculated using the fractions as they would be computed as of the end of the last Limitation Year beginning before January 1, 1987, and disregarding any changes in the terms and conditions of the Plan made after May 6, 1986, but using the Section 415 limitation applicable to the first Limitation Year beginning on or after January 1, 1987. The Annual Addition for any Limitation Year beginning before January 1, 1987, shall not be re-computed to treat all Employee Contributions as Annual Additions.

Defined Contribution. (PLAN) FRACTION A Fractionshall mean a fraction, the numerator of which is the ----------------------------- sum of the Annual Additions to the Participant's account under all the Defined Contribution Plans defined contribution plans (whether or not terminated) maintained by the Employer for the current and all prior Limitation Years (including the Annual Additions attributable to the Participant's nondeductible Employee contributions Contributions to all Defined Benefit Plansdefined benefit plans, whether or not terminated, maintained by the Employer, Employer and the Annual Additions attributable to all Welfare Benefit Fundswelfare benefit funds, as defined in paragraph 1.89 section 419(e) of the Code, and individual medical accounts, as defined in Code Section section 415(1)(2)) of the Code, maintained by the Employer), and the denominator of which is the sum of the maximum aggregate amounts amount for the current and all prior Limitation Years of service Service with the Employer (regardless of whether a Defined Contribution Plan defined contribution plan was maintained by the Employer). The maximum aggregate amount in the any Limitation Year is the lesser of 125 one hundred twenty-five percent (125%) of the dollar limitation determined under Code Sections section 415(b) and (d) of the Code in effect under Code Section section 415(c)(1)(A) of the Code or 35 thirty-five percent (35%) of the Participant's Compensation for such year. If the Employee was a Participant as of the end of the first day of the first Limitation Year beginning after December 31, 1986, in one or more Defined Contribution Plans defined contribution plans maintained by the Employer which were in existence on May 6, 1986, the numerator of this fraction will be adjusted if the sum of this fraction and the Defined Benefit Fraction defined benefit fraction would otherwise exceed 1.0 under the terms of this Plan. Under the adjustment, an amount equal to the product of (a1) the excess of the sum of the fractions over 1.0 times (b2) the denominator of this fraction fraction, will be permanently subtracted from the numerator of this fraction. The adjustment is calculated using the fractions as they would be computed as of the end of the last Limitation Year beginning before January 1, 1987, and disregarding any changes in the terms and conditions of the Plan made after May 65, 1986, but using the Section section 415 limitation applicable to the first Limitation Year beginning on or after January 1, 1987. The Annual Addition Additions for any Limitation Year beginning before January 1, 1987, shall not be re-computed recomputed to treat all Employee Contributions as an Annual AdditionsAddition.

Defined Contribution. (PLAN) FRACTION A Fraction, the numerator of which is the sum of the Annual Additions to the Participant's account under all the Defined Contribution Plans (whether or not terminated) maintained by the Employer for the current and all prior Limitation limitation Years (including the Annual Additions attributable to the Participant's nondeductible Employee contributions to all Defined Benefit Plans, whether or not terminated, maintained by the Employer, and the Annual Additions attributable to all Welfare Benefit Funds, as defined in paragraph 1.89 and individual medical accounts, as defined in Code Section 415(1)(2), ) maintained by the Employer), and the denominator of which is the sum of the maximum aggregate amounts for the current and all prior Limitation Years of service with the Employer (regardless of whether a Defined Contribution Plan was maintained by the Employer). The maximum aggregate amount in the Limitation Year is the lesser of 125 percent of the dollar limitation determined under Code Sections 415(b) and (d) in effect under Code Section 415(c)(1)(A) or 35 percent of the Participant's Compensation for such year. If the Employee was a Participant as of the end of the first day of the first Limitation Year beginning after December 31, 1986, in one or more Defined Contribution Plans maintained by the Employer which were in existence on May 6, 1986, the numerator of this fraction will be adjusted if the sum of this fraction and the Defined Benefit Fraction would otherwise exceed 1.0 under the terms of this Plan. Under the adjustment, an amount equal to the product of (a1) the excess of the sum of the fractions over 1.0 times (b2) the denominator of this fraction will be permanently subtracted from the numerator of this fraction. The adjustment is calculated using the fractions as they would be computed as of the end of the last Limitation Year beginning before January 1, 1987, and disregarding any changes in the terms and conditions of the Plan made after May 6, 1986, but using the Section 415 limitation applicable to the first Limitation Year beginning on or after January 1, 1987. The Annual Addition for any Limitation Year beginning before January 1, 1987, 1987 shall not be re-computed to treat all Employee Contributions as Annual Additions.

Defined Contribution. (PLAN) FRACTION A Fraction, the numerator of which is the sum of the Annual Additions to the Participant's account under all the Defined Contribution Plans (whether or not terminated) maintained by the Employer for the current and all prior Limitation Years (including the Annual Additions attributable to the Participant's nondeductible Employee contributions to all Defined Benefit Plans, whether or not terminated, maintained by the Employer, and the Annual Additions attributable to all Welfare Benefit Funds, as defined in paragraph 1.89 and individual medical accounts, as defined in Code Section 415(1)(2415(l)(2), maintained by the Employer), and the denominator of which is the sum of the maximum aggregate amounts for the current and all prior Limitation Years of service with the Employer (regardless of whether a Defined Contribution Plan was maintained by the Employer). The maximum aggregate amount in the Limitation Year is the lesser of 125 percent of the dollar limitation determined under Code Sections 415(b) and (d) in effect under Code Section 415(c)(1)(A) or 35 percent of the Participant's Compensation for such year. If the Employee was a Participant as of the end of the first day of the first Limitation Year beginning after December 31, 1986, in one or more Defined Contribution Plans maintained by the Employer which were in existence on May 6, 1986, the numerator of this fraction will be adjusted if the sum of this fraction and the Defined Benefit Fraction would otherwise exceed 1.0 under the terms of this Plan. Under the adjustment, an amount equal to the product of (a1) the excess of the sum of the fractions over 1.0 times (b2) the denominator of this fraction will be permanently subtracted from the numerator of this fraction. The adjustment is calculated using the fractions as they would be computed as of the end of the last Limitation Year beginning before January 1, 1987, and disregarding any changes in the terms and conditions of the Plan made after May 6, 1986, but using the Section 415 limitation applicable to the first Limitation Year beginning on or after January 1, 1987. The Annual Addition for any Limitation Year beginning before January 1, 1987, 1987 shall not be re-computed to treat all Employee Contributions as Annual Additions.

Defined Contribution. (PLANPlan) FRACTION Fraction A Fraction, the numerator of which is the sum of the Annual Additions to the Participant's account under all the Defined Contribution Plans (whether or not terminated) maintained by the Employer for the current and all prior Limitation Years (including the Annual Additions attributable to the Participant's nondeductible Employee contributions to all Defined Benefit Plans, whether or not terminated, maintained by the Employer, and the Annual Additions attributable to all Welfare Benefit Funds, as defined in paragraph 1.89 and individual medical accounts, as defined in Code Section 415(1)(2415(l)(2), maintained by the Employer), and the denominator of which is the sum of the maximum aggregate amounts for the current and all prior Limitation Years of service with the Employer (regardless of whether a Defined Contribution Plan was maintained by the Employer). The maximum aggregate amount in the Limitation Year is the lesser of 125 percent of the dollar limitation determined under Code Sections 415(b) and (d) in effect under Code Section 415(c)(1)(A) or 35 percent of the Participant's Compensation for such year. If the Employee was a Participant as of the end of the first day of the first Limitation Year beginning after December 31, 1986, in one or more Defined Contribution Plans maintained by the Employer which were in existence on May 6, 1986, the numerator of this fraction will be adjusted if the sum of this fraction and the Defined Benefit Fraction would otherwise exceed 1.0 under the terms of this Plan. Under the adjustment, an amount equal to the product of (a1) the excess of the sum of the fractions over 1.0 times (b2) the denominator of this fraction will be permanently subtracted from the numerator of this fraction. The adjustment is calculated using the fractions as they would be computed as of the end of the last Limitation Year beginning before January 1, 1987, and disregarding any changes in the terms and conditions of the Plan made after May 6, 1986, but using the Section 415 limitation applicable to the first Limitation Year beginning on or after January 1, 1987. The Annual Addition for any Limitation Year beginning before January 1, 1987, 1987 shall not be re-computed to treat all Employee Contributions as Annual Additions.