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using a five percent (5%) interest rate assumption <br />and the applicable mortality table for the annuity <br />starting date as defined in Section 9.02.g (and <br />expressing the Firefighter's age based on <br />completed calendar months as of the annuity <br />starting date); or <br />(B) the "Defined Benefit Dollar Limitation" (adjusted <br />under Section 9.02.b(1) for years of participation <br />less than ten (10), if required) multiplied by the <br />ratio of the annual amount of the immediately <br />commencing "Straight Life Annuity" under the <br />Fund at the Firefighter's annuity starting date to <br />the annual amount of the immediately <br />commencing "Straight Life Annuity" under the <br />Fund at age 62, both determined without applying <br />the limitations of this Section. <br />Adjustment of "Defined Benefit Dollar Limitation" for Benefit <br />Commencement After Age 65: <br />(I) "Limitation Years" Beginning Before July 1, 2007. If the <br />annuity starting date for the Firefighter's benefit is after <br />age 65 and occurs in a Limitation Year beginning before <br />July 1, 2007, the "Defined Benefit Dollar Limitation" for <br />the Firefighter's annuity starting date is the annual <br />amount of a benefit payable in the form of a "Straight Life <br />Annuity" commencing at the Firefighter's annuity starting <br />date that is the actuarial equivalent of the "Defined <br />Benefit Dollar Limitation" (adjusted under Section <br />9.02.b(1) for years of participation less than ten (10), if <br />required) with actuarial equivalence computed using <br />whichever of the following produces the smaller annual <br />amount: (1) the interest rate and mortality table (or other <br />tabular factor) specified in the Fund; or (2) a five percent <br />(5%) interest rate assumption and the applicable <br />mortality table as defined in Section 9.02.g. <br />(II) "Limitation Years" Beginning After July 1, 2007. If the <br />annuity starting date for the Firefighter's benefit is after <br />age 65 and occurs in a "Limitation Year" beginning on or <br />after July 1, 2007, the "Defined Benefit Dollar Limitation" <br />at the Firefighter's annuity starting date is the lesser of: <br />(A) the annual amount of a benefit payable in the form <br />of a "Straight Life Annuity" commencing at the <br />Firefighter's annuity starting date that is the <br />actuarial equivalent of the "Defined Benefit Dollar <br />Limitation" (adjusted under Section 9.02.b(1)for <br />years of participation less than ten (10), if <br />required), with actuarial equivalence computed <br />using a five percent (5%) interest rate assumption <br />and the applicable mortality table for that annuity <br />starting date as defined in Section 9.02.8 (and <br />17 <br />