§ 219. Requirements and benefits under a defined benefit plan service\naward program. (a) An active volunteer firefighter's service award\nprogram that is a defined benefit plan shall be subject to minimum and\nmaximum retirement benefit requirements as set forth in subdivision (b)\nof this section. In determining whether such minimum and maximum benefit\nrequirements have been satisfied, all benefits provided under all\nservice award programs instituted by a sponsor shall be considered as\none program.\n (b) The minimum and maximum retirement benefit requirements for a\nservice award program that is a defined benefit plan shall be defined as\nfollows. Each participating active volunteer firefighter shall be\nentitled to a minimum service award benefit of five dollars per month\nfor each year of firefighting service completed after satisfying the\nprogram's eligibility requirement and after establishment of the\nprogram. The maximum benefit amount payable to a participating active\nvolunteer firefighter entitled to a benefit shall be determined on the\nbasis of an actuarial valuation. The valuation shall take into account\nthe age, and such other factors as the actuary deems appropriate, of the\neligible participating active volunteer firefighters and the amount of\navailable financing available per active covered volunteer firefighter.\nThe maximum service award under a service award program shall be a\nmonthly payment, payable for life, that does not exceed an amount equal\nto thirty dollars for each year of firefighting service credited under\nthe terms of the program to a maximum of forty years of firefighting\nservice. The governing board of a political subdivision may extend the\nmaximum number of years of service for which a participant may receive a\ncontribution for up to an additional ten years, to a maximum of fifty\nyears, and such increases in the number of years may be added in\nmultiple increments or in a single action, pursuant to the adoption of\nthe required resolution or resolutions of the governing board, receiving\nthe affirmative vote of at least sixty percent of the governing board of\nthe political subdivision, and the approval of any mandatory referendum\nor referenda authorizing the extension of benefits under the program by\neligible voters within such political subdivision.\n (c) No benefit payments may be made under any service award program\nthat is a defined benefit plan until the tenth anniversary of the\nestablishment of the service award program. The foregoing sentence shall\nnot preclude a service award program from providing for additional\nbenefit payments after the tenth anniversary of the establishment of the\nservice award program to reflect the fact that the payment of benefits\ncould not commence until that date.\n Notwithstanding the preceding paragraph, if a program sponsor has been\nauthorized pursuant to section two hundred sixteen or two hundred\nsixteen-a of this article to provide benefits prior to the tenth\nanniversary of the establishment of the service award program, it may\nprovide for the payment of service awards from the date of establishment\nof the service award program or from such other date as is set forth in\nthe authorization.\n (d) The governing board shall engage the services of an actuary for\nthe purpose of determining the annual amount required to be contributed\nto a defined benefit service award program, which amount shall be based\non the interest and mortality tables or other appropriate assumptions\nand methods selected by actuary. The sum so determined shall be\nappropriated annually by the political subdivision. The governing board\nmay also retain an actuary to provide advice with respect to any other\naspect of the program.\n (e) In the event that any active volunteer firefighter becomes\ndisabled and in the event that the disability prevents the active\nvolunteer firefighter from pursuing such volunteer's normal occupation\nand if the disabilit
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