Section 13. If elected by the employer in the adoption agreement, the frozen accrued…

(as adjusted under sections 2.1 through 2.3 above, as applicable) of each participant other than Code § IRC 401(a)(17) participants in the fresh-start group will be adjusted in accordance with one of the methods set forth in section 4 below. The frozen accrued benefit of all Code §I RC 401(a)(17) participants will be determined in accordance with the special adjustment applicable to Code § IRC 401(a)(17) participants in section 5 below.

Section 13.1. A Code §A n IRC 401(a)(17) participant includes a Tax Reform Act of 1986 (TRA ‘86) Code § IRC 401(a)(17) participant as well as an Omnibus Budget Reconciliation Act of 1993 (OBRA ‘93) Code § IRC 401(a)(17) participant. A TRA ‘86 Code § IRC 401(a)(17) participant means a participant whose accrued benefit as of a date on or after the first day of the first plan year beginning on or after January 1, 1989, is based on compensation for a year beginning prior to the TRA ‘86 statutory effective date that exceeded $200,000. An OBRA ‘93 Code § IRC 401(a)(17) participant means a participant whose accrued benefit as of a date on or after the first day of the first plan year beginning on or after January 1, 1994, is based on compensation for a year beginning prior to the first day of the first plan year beginning on or after January 1, 1994, that exceeded $150,000.