Any contributions made by a member other than those described in Article VIII shall be deemed to constitute a separate defined contribution plan. The benefit subject to the limit of §§ A261-62 through A261-75 shall not include any benefit attributable to such employee contributions. The portion of the benefit attributable to employer contributions and subject to §§ A261-62 through A261-75 shall be determined by converting the employee contributions to an annual benefit amount pursuant to Section 411(c)(2)(B) of the Internal Revenue Code and subtracting such amount from the total annual benefit.