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includes all certified, supervisory, and command personnel whose duties include, in <br />whole or in part, the supervision, training, guidance, and management responsibilities of <br />full-time firefighters, part-time firefighters, or auxiliary firefighters but does not include <br />part-time firefighters or auxiliary firefighters. <br />***** <br />Salary means the total compensation for services rendered to the City as a Police <br />Officer or Firefighter reportable on the Member's W-2 form plus all tax deferred, tax <br />sheltered, or tax exempt items of income derived from elective employee payroll <br />deductions or salary reductions. Compensation in excess of the limitations set forth in <br />section 401(a)(17) of the Code °"~~~ "~ .~l~~ro.Y.,rrlo.J as of the first day of the Plan Year <br />shall be disregarded for anv purpose, including employee contributions or any benefit <br />calculations. The annual compensation of each member taken into account in <br />determining benefits or employee contributions for any Plan Year beginning on or after <br />January 1, 2002, may not exceed $200,000, as adjusted for cost-of-living increases in <br />accordance with Internal Revenue Code Section 401(~(17~(B). Compensation means <br />compensation during the fiscal year. The cost-of-living adjustment in effect for a <br />calendar year applies to annual compensation for the determination period that begins <br />with or within such calendar year. If the determination period consists of fewer than 12 <br />months., the annual compensation limit is an amount eaual to the otherwise applicable <br />annual compensation limit multiplied by a fraction, the numerator of which is the number <br />of_months in the short determination period, and the denominator of which is 12. If the <br />compensation for anv prior determination period is taken into account in determining a <br />Member's contributions or benefits for the current Plan Year, the compensation for such <br />prior determination period is subject to the applicable annual compensation limit in effect <br />for that prior period. The limitation on compensation for an "eligible employee" shall not <br />be less than the amount which was allowed to be taken into account hereunder as in <br />effect on July 1, 1993. "Eligible employee" is an individual who was a Member before the <br />first Plan Year beginning after December 31, 1995. <br />4 <br />