Notwithstanding the foregoing, in the event the members are
covered by federal social security at any time after the effective
date of this plan, then the City may take the necessary steps to freeze
benefit accruals under this plan and adopt a retirement program that
will provide retirement benefit accruals on and after the date the
members first become covered by social security that will take into
account social security contributions by the City.
Notwithstanding the foregoing, this plan may be amended retroactively,
if necessary, in order to obtain a favorable determination letter
from the Internal Revenue Service and/or to comply with the terms
of any arbitration award and/or agreement between the City and the
collective bargaining unit representing the members.