(a) His retirement contributions prior to October first, nineteen hundred forty-three, were based on such higher value of maintenance as determined by the comptroller and his retirement contributions after such date were reduced because of the fixation of such lower value of maintenance, or

(b) His retirement contributions prior to April sixteenth, nineteen hundred forty-six, were based on such higher value of maintenance as determined by the board of supervisors of the county of Monroe and his retirement contributions after such date were reduced because of the fixation of such lower value of maintenance, or

(c) He was employed by the county of Westchester on March twenty-ninth, nineteen hundred forty-eight, his retirement contributions prior to March thirty-first, nineteen hundred forty-seven, were based on such higher value of maintenance and his retirement contributions after January first, nineteen hundred forty-eight, were reduced because of the fixation of such lower value of maintenance, or

(cc) His retirement contributions prior to the initial fixation of the value of his maintenance pursuant to section two hundred one or section two hundred five of the county law, were based on such higher value of maintenance as determined by the comptroller and his retirement contributions after the date of such fixation were reduced because of the fixation of such lower value of maintenance, or

(d) He was employed by the county of Onondaga on April twelfth, nineteen hundred forty-nine, his retirement contributions prior to December fifteenth, nineteen hundred forty-seven, were based on such higher value of maintenance and his retirement contributions after December fifteenth, nineteen hundred forty-seven, were reduced because of the fixation of such lower value of maintenance, or

(e) He was or shall have been employed in a county or city tuberculosis hospital which was or shall have been transferred to the state pursuant to section twenty-two hundred sixty-eight of the public health law, his retirement contributions prior to such transfer were or shall have been based on such higher value of maintenance and his retirement contributions after such transfer were or shall have been reduced because of the fixation of such lower value of maintenance. 2. Upon filing such election and paying the additional contributions required thereby, such member shall be entitled to have his pension, retirement allowance or other rights and privileges in the retirement system computed in accordance with such gross compensation, provided that:

(a) In a case covered by subparagraph (a) of paragraph one of this subdivision h, such election was so filed with the comptroller on or before April first, nineteen hundred forty-six, and such additional contributions are paid from and after October first, nineteen hundred forty-three, or

(b) In a case covered by subparagraph (b) of paragraph one of this subdivision h, such election was so filed with the comptroller on or before January first, nineteen hundred forty-eight, and such additional contributions are paid from and after April sixteenth, nineteen hundred forty-six, or

(c) In a case covered by subparagraph (c) of paragraph one of this subdivision h, such election was so filed with the comptroller on or before January first, nineteen hundred forty-nine, and such additional contributions are paid from and after March thirty-first, nineteen hundred forty-seven, or

(cc) In a case covered by subparagraph (cc) of paragraph one of this subdivision h, such election was so filed with the comptroller on or before October first, nineteen hundred fifty-five, and such additional contributions are paid from and after the date of the initial fixation of the value of his maintenance pursuant to such subparagraph, or

(d) In a case covered by subparagraph (d) or paragraph one of this subdivision h, such election was so filed with the county auditor on or before November first, nineteen hundred forty-nine, and such additional contributions are paid from and after December fifteenth, nineteen hundred forty-seven, or

(e) In a case covered by subparagraph (e) of paragraph one of this subdivision h, such election is so filed with the comptroller on or before April first, nineteen hundred fifty, or within one year after the date of such transfer, whichever is later, and such additional contributions are paid from and after the date of such transfer. 3. The gross compensation of such member shall be the amount established on the basis of such higher value of maintenance. Contributions based on such gross compensation shall continue to be made until such member retires or until such election is terminated as provided in paragraph four of this subdivision h. 4. An election made pursuant to paragraph one of this subdivision h shall be terminated if and when the compensation of the member, including cash and the current value of maintenance, shall equal the gross compensation of such member as fixed on the basis of the higher value of maintenance described in such paragraph one, provided that:

(a) In a case covered by subparagraph (a) of paragraph one of this subdivision h, such current value of maintenance shall have been determined by the director of the budget pursuant to section forty-two of the civil service law, or

(b) In a case covered by subparagraph (b) of paragraph one of this subdivision h, such current value of maintenance shall have been determined by the board of supervisors of the county of Monroe, or

(c) In a case covered by subparagraph (c) of paragraph one of this subdivision h, such current value of maintenance shall have been determined by the board of supervisors of the county of Westchester, or

(cc) In a case covered by subparagraph (cc) of paragraph one of this subdivision h, such current value of maintenance shall have been determined by the board of supervisors of the county, or

(d) In a case covered by subparagraph (d) of paragraph one of this subdivision h, such current value of maintenance shall have been determined by the board of supervisors of Onondaga county, or

(e) In a case covered by subparagraph (e) of paragraph one of this subdivision h, such current value of maintenance shall have been determined by the director of the budget pursuant to section one hundred thirty-five of the civil service law. i. Additional contributions. 1. Any member of the police and fire retirement system, upon forms prescribed and furnished by the comptroller, may elect to make additional contributions at the rate of fifty per centum of his or her rate of normal contribution for the purpose of purchasing additional annuity. 2. Additional contributions made pursuant to this subdivision i shall be included in the member's accumulated contributions, except that in computing a retirement allowance:

(a) For ordinary disability pursuant to section three hundred sixty-two of this article, or

(b) In any other case under this article where the inclusion of such additional contributions in the computation of an annuity would have the effect of decreasing the amount of a pension that otherwise would be payable, such additional contributions shall be treated as excess contributions and shall be used to provide an annuity in addition to the annuity which otherwise would be payable in such case. Such additional annuity shall be computed on the basis of regular interest and the mortality tables which are used in computing other annuities under this article. 3. One year or more after the filing thereof, a member may withdraw his election to make additional contributions pursuant to this subdivision i. Such withdrawal shall be by written notice duly acknowledged and filed with the comptroller. j. Where a member's rate of contribution is reduced because his or her employer contributes toward pensions-providing-for-increased-take-home-pay pursuant to section three hundred seventy-a of this article, such member may by written notice duly acknowledged and filed with the comptroller within one year after such reduction or within one year after he or she last became a member, whichever is later, elect to waive such reduction. One year or more after the filing thereof, a member may withdraw any such waiver by written notice duly acknowledged and filed with the comptroller. Where a member makes an election to waive such reduction, he or she shall contribute to the police and fire retirement system as otherwise provided in this article. k. A member in the employ of the state who retires on or after April first, nineteen hundred seventy-three may elect to withdraw his excess contributions at the time of his retirement; provided, however, in the case of persons who last became members on or after July first, nineteen hundred seventy-three, the provisions of this subdivision shall apply only to those who retire prior to July first, nineteen hundred seventy-four. Such election shall be duly executed and filed with the comptroller. The term excess contributions shall mean accumulated contributions in excess of the amount thereof necessary to provide the required pension or retirement allowance specified under the plan applicable to the member. In no case shall such withdrawal of contributions result in an increase in the pension benefit. The provisions of this subdivision shall not apply to a member of the state police in collective negotiating units established pursuant to article fourteen of the civil service law. l. Voluntary contributions. 1. Any member of the police and fire retirement system who is not otherwise required by law to make contributions may elect to make voluntary contributions for the purpose of purchasing additional annuity. 2. Voluntary contributions made pursuant to this subdivision shall be included in the member's accumulated contributions, except that in computing a retirement allowance:

(a) For ordinary disability pursuant to section three hundred sixty-two of this chapter, or

(b) In any other case under this chapter where the inclusion of such voluntary contributions in the computation of an annuity would have the effect of decreasing the amount of a pension that otherwise would be payable, such voluntary contributions shall be treated as excess contributions and shall be used to provide an annuity in addition to the annuity which otherwise would be payable in such case. Such additional annuity shall be computed on the basis of regular interest and the mortality tables which are used in computing other annuities under this chapter. 3. Any member electing to make such voluntary contributions shall file such election with the comptroller on a form prescribed for such purpose by the comptroller. Such election shall specify a rate of contribution in a whole number percentage no greater than ten percent of the member's salary, such contributions to be remitted to the comptroller by regular payroll deductions from the compensation of the member. The rate of contribution shall be subject to change by the member only once in any twelve month period. These contributions may be withdrawn by the member in accordance with section three hundred fifty-one of this chapter only once in any twelve month period. 4. Any member electing to make such voluntary contributions may withdraw his election to make such contributions at any time and thereby terminate such contributions, provided, however, that such termination of voluntary contributions shall preclude the member from again electing to make such contributions for a period of twelve months. 5. Any member electing to make such voluntary contributions pursuant to this subdivision shall be deemed by such act to have: (a) withdrawn his election to make additional contributions pursuant to subdivisions i and j of this section, and (b) made all his excess contributions in accordance with this subdivision.