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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 adjusted <br />immediately commencing "Straight Life Annuity" <br />under the Fund at the Firefighter's annuity starting <br />date to the annual amount of the adjusted <br />immediately commencing "Straight Life Annuity" <br />under the Fund at age 65, both determined <br />without applying the limitations of this Section. For <br />this purpose, the adjusted immediately <br />commencing "Straight Life Annuity" under the <br />Fund at the Firefighter's annuity starting date is <br />the annual amount of such annuity payable to the <br />Firefighter, computed disregarding the <br />Firefighter's accruals after age 65 but including <br />actuarial adjustments even if those actuarial <br />adjustments are used to offset accruals; and the <br />adjusted immediately commencing "Straight Life <br />Annuity" under the Fund at age 65 is the annual <br />amount of such annuity that would be payable <br />under the Fund to a hypothetical Firefighter who is <br />age 65 and has the same accrued benefit as the <br />Firefighter. <br />(iii) Notwithstanding the other requirements of this Section <br />9.02.b(2), no adjustment shall be made to the "Defined Benefit <br />Dollar Limitation" to reflect the probability of a Firefighter's death <br />between the annuity starting date and age 62, or between age <br />65 and the annuity starting date, as applicable, if benefits are <br />not forfeited upon the death of the Firefighter prior to the annuity <br />starting date. To the extent benefits are forfeited upon death <br />before the annuity starting date, such an adjustment shall be <br />made. For this purpose, no forfeiture shall be treated as <br />occurring upon the Firefighter's death if the Fund does not charge <br />Firefighters for providing a qualified preretirement survivor <br />annuity, as defined in Code §417(c), upon the Firefighter's death. <br />(3) Notwithstanding anything else in this Section to the contrary, the benefit <br />otherwise payable to a Firefighter under this Fund shall be deemed not <br />to exceed the "Defined Benefit Dollar Limitation" if: <br />(i) the retirement benefits payable for a "Limitation Year" under any <br />form of benefit with respect to such Firefighter under this Fund <br />and under all other defined benefit plans (without regard to <br />whether a plan has been terminated) ever maintained by the City <br />do not exceed $10,000 multiplied by a fraction - (I) the <br />numerator of which is the Firefighter's number of Years (or part <br />thereof, but not less than one year) of Participation (not to <br />exceed ten (10)) with the City, and (II) the denominator of which <br />18 <br />