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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 /> (ii) 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.g (and <br /> 17 <br />