284.38 FUND ALLOCATION PRIORITIES.
   For the purposes of Section 284.37:
   (a)   The amount allocated under any paragraph of Section 284.37 with respect to any benefit shall be properly adjusted for any allocation of assets with respect to that benefit under a prior paragraph of Section 284.37.
   (b)   If the assets available for allocation under any paragraph of Section 284.37 are insufficient to satisfy in full the benefits of all individuals which benefits are described in that paragraph, the assets shall be allocated pro rata among such individuals on the basis of the present value (as of the termination date of the Employees' Pension Plan) of their respective benefits described in such paragraph.
   (c)   If the assets available for allocation under Section 284.37(c) are not sufficient to satisfy in full the benefits of individuals described in such paragraph, the assets shall be allocated to the benefits of individuals described in such paragraph on the basis of the benefits which would have been described in such paragraph under the Plan as in effect at the beginning of the five-year period ending on the date of Plan termination. If the assets available for allocation under the preceding sentence are sufficient to satisfy in full the benefits described in the preceding sentence (without regard to this sentence), then for the purpose of the preceding sentence, benefits of individuals described in such sentence shall be determined on the basis of the Plan as amended by the most recent Plan amendment effective during such five-year period under which assets available for allocation are sufficient to satisfy in full the benefits of the individual described in the preceding sentence, and any assets remaining to be allocated under such preceding sentence, shall be allocated under such preceding sentence on the basis of the Plan as amended by the next succeeding Plan amendment effective during such period.
(Ord. 826. Passed 10-9-84.)