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This excerpt taken from the ED 10-K filed Feb 23, 2009. 12.05 Special Benefit Limits For any Plan Year for which this Article 12 is applicable the definitions of Defined Benefit Plan Fraction and Defined Contribution Plan Fraction in Sections 1.20 and 1.22, respectively, shall be modified in each case by substituting 1.0for 1.25. Effective for limitation years beginning after December 31, 1999, the provisions of this Section 12.05 no longer apply on account of the repeal of Section 415(e) of the Code.
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