(b) Notwithstanding any other law, the benefits payable to any person who became a member prior to January 1, 1990, shall be subject to the greater of the following limitations as provided in Section 415(b)(10) of the Internal Revenue Code:

1. (1) The limitations set forth in Section 415 of the Internal Revenue Code.
2. (2) The accrued benefit of a member under this system (determined without regard to any amendment to the system made after October 14, 1987).