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is ten (10); and the City has not at any time maintained a defined <br /> contribution plan in which the Firefighter participated (for this <br /> purpose, mandatory Employee contributions under a defined <br /> benefit plan, individual medical accounts under Code §401(h), <br /> and accounts for post-retirement medical benefits established <br /> under Code §419A(d)(1) are not considered a separate defined <br /> contribution plan); or <br /> (ii) the retirement benefits are payable to a Firefighter whose period <br /> of service taken into account in determining the benefit under <br /> the Fund includes at least fifteen (15) years of service as a full- <br /> time employee of any fire department which is organized and <br /> operated by the City to provide firefighting services for any area <br /> within the jurisdiction of the City; or <br /> (iii) the benefits are payable as a pension, annuity or similar <br /> allowance from the Fund as the result of the Firefighter becoming <br /> disabled by reason of personal injuries or sickness; or <br /> (iv) the benefits are payable from the Fund to a beneficiary as a <br /> result of the death of the Firefighter. <br /> c. City. "City"" means, for purposes of this Section, the City that has adopted the <br /> Fund, and all Firefighters of a controlled group of corporations, as defined in <br /> Code §414(b), as modified by Code §415(h), all commonly controlled trades or <br /> businesses (as defined in Code §414(c), as modified, except in the case of a <br /> brother-sister group of trades or businesses under common control, by Code <br /> §415(h)), or affiliated service groups (as defined in Code §414(m)) of which <br /> the City is a part, and any other entity required to be aggregated with the City <br /> pursuant to Code §414(0). For the purposes of this Section, City also includes <br /> with respect to a Firefighter, a former employer of such Firefighter if the City <br /> maintains a plan that provides a benefit which the Firefighter accrued while <br /> performing services for the former employer. A former entity that antedates <br /> the City is a ��Predecessor Employer" with respect to a Firefighter if, under the <br /> facts and circumstances, the City constitutes a continuation of all or a portion <br /> of the trade or business of the former entity. For this purpose, the formerly <br /> affiliated plan rules in Regulations §1.415(� 1(b)(2) apply as if the City and <br /> "Predecessor Employer" constituted a single employer under the rules <br /> described in Regulations §1.415(a) 1(�(1) and (2) immediately prior to the <br /> cessation of affiliation (and as if they constituted two, unrelated employers <br /> under the rules described in Regulations §1.415(a) 1(�(1) and (2) immediately <br /> after the cessation of affiliation) and cessation of affiliation was the event that <br /> gives rise to the "Predecessor Employer" relationship, such as a transfer of <br /> benefits or plan sponsorship. <br /> d. Limitation Year. "Limitation Year" means the twelve (12) month period ending <br /> December 31st of each year. The ��Limitation Year" may only be changed by a <br /> fund amendment. Furthermore, if the Fund is terminated effective as of a date <br /> other than the last day of the Fund's"Limitation Year", then the Fund is treated <br /> as if the Fund had been amended to change its "Limitation Year". <br /> e. Straight Life Annuity. "Straight Life Annuity" means an annuity payable in equal <br /> installments for the life of a Firefighter that terminates upon the Firefighter's <br /> death. <br /> 19 <br />