Income Tax Regulations — 8503
 is equal to 75, and (D) if the member was not, at any time after 1990, connected with any employer who has participated in the plan, the day on which the member becomes totally and permanently disabled, and (ii) in any other case, the earliest of (A) the day on which the member attains 60 years of age, (B) the day on which the member has 30 years of early retirement eligibility service in relation to the provision, (C) the day on which the aggregate of the member’s age (measured in years, including any fraction of a year) and years of early retirement eligibility service in relation to the provision is equal to 80, and (D) if the member was not, at any time after 1990, connected with any employer who has participated in the plan, the day on which the member becomes totally and permanently disabled, the amount (expressed on an annualized basis) of lifetime retirement benefits payable to the member for each calendar year does not exceed the amount that is determined for the year by the formula X × (1 - .0025 × Y) where X is the amount (expressed on an annualized basis) of lifetime retirement benefits that would be payable to the member for the year if the benefits were determined without a reduction computed by reference to the member’s age, duration of service, or both, and without any other similar reduction, and Y is the number of months in the period from the day on which lifetime retirement benefits commence to be paid to the member to the earliest of the days that would be determined under clauses (i)(A) to (C) or (ii)(A) to (C), as the case may be, if the member continued in employment with an employer who participates in the plan, and, for the purposes of this paragraph, (iii) early retirement eligibility service of a member in relation to a defined benefit provision of a pension plan means one or more periods each of which is (A) a period that is pensionable service of the member under the provision, or (B) a period throughout which the member was employed by an employer who has participated in the plan or by a predecessor employer to such an employer, and (iv) years of early retirement eligibility service of a member in relation to a defined benefit provision of a pension plan means the aggregate of all amounts each of which is the duration (measured in years, including any fraction of a year) of a period that is early retirement eligibility service of the member in relation to the provision; Increased Benefits for Disabled Member (d) where the amount of lifetime retirement benefits provided under the provision to a member depends on whether the member is physically or mentally impaired at the time (in this paragraph referred to as the “time of commencement”) at which retirement benefits under the provision commence to be paid to the member, (i) the amount of lifetime retirement benefits payable if the member (A) is not totally and permanently disabled at the time of commencement, or (B) is totally and permanently disabled at the time of commencement and was, at any time after 1990, connected with an employer who has participated in the plan satisfies the limit that would be determined by the formula set out in paragraph (c) if the member were not impaired at the time of commencement, and (ii) the amount of lifetime retirement benefits payable for a particular month to the member if subparagraph (i) is not applicable does not exceed the amount that is determined for the particular month by the formula ((A + B) / 12) × C where A is the amount (expressed on an annualized basis) of lifetime retirement benefits that have accrued under the provision to the member to the time of commencement, determined as if the member were not impaired at the time of commencement and without any reduction computed by reference to the member’s age, duration of service, or both, and without any other similar reduction, B is, in the case of a member who attains 65 years of age before the time of commencement, nil, and, otherwise, the amount,