§ 219-f. Contributions and benefits. 1. The sponsor of a service award\nprogram shall contribute to the program a fixed amount of money, as\ndetermined by the sponsor, on behalf of each participant who is credited\nwith a year of ambulance service. The minimum contribution shall be one\nhundred twenty dollars per year of ambulance service. The maximum\ncontribution shall be twelve hundred dollars per year of ambulance\nservice.\n 2. A service award program may provide for contributions for ambulance\nservice rendered by a participant during one or more of the five\ncalendar years immediately preceding the year in which the program is\nadopted, but only to the extent authorized pursuant to section two\nhundred nineteen-d of this article. In order to determine eligibility\nfor such contributions, each ambulance company shall review its prior\nmembership rosters and service records to determine the number of years\nfor which each participant is entitled to a contribution. In making such\ndetermination, the point system established pursuant to subdivision\nthree of section two hundred nineteen-e of this article shall be used.\nThe president, secretary and chief or comparable officers of the\nambulance company shall submit to the governing board of the sponsor a\ncertified list of participants who are entitled to such contributions\nand the number of years for which each participant is entitled to a\ncontribution, and such membership and service records as the governing\nboard may require. The list shall be submitted to and approved by the\ngoverning board, and posted by the ambulance company, at the same time\nand in the same manner as provided in subdivisions nine through eleven\nof section two hundred nineteen-e of this article, and each person named\non the list approved by the governing board shall be entitled to the\nnumber of contributions indicated thereon. A person whose name does not\nappear on the list as submitted to or approved by the governing board\nshall have the administrative and judicial remedies set forth in\nsubdivision eleven of section two hundred nineteen-e of this article.\n 3. The maximum number of years for which a participant may receive a\ncontribution shall be forty years. The governing board of a political\nsubdivision may extend the maximum number of years of service for which\na participant may receive a contribution for up to an additional ten\nyears, to a maximum of fifty years, and such increases in the number of\nyears may be added in multiple increments or in a single action,\npursuant to the adoption of the required resolution or resolutions of\nthe governing board, receiving the affirmative vote of at least sixty\npercent of the governing board of the political subdivision, and the\napproval of any mandatory referendum or referenda authorizing the\nextension of benefits under the program by eligible voters within such\npolitical subdivision.\n 4. A service award shall be the amount resulting from the\ncontributions made by the sponsor on behalf of a participant less\nnecessary administrative costs and shall include interest and/or other\nearnings resulting from investment of the contributions, determined as\nof the valuation date or dates provided for in the program. Service\nawards shall be paid in the form of a lump sum, a life annuity with or\nwithout survivor benefits, a period certain annuity, or any other form\nprovided under the program, provided, that all forms of payment shall be\nactuarially equivalent to each other. The program may limit the forms of\npayment or impose conditions concerning the availability of a form of\npayment.\n 5. Except as otherwise provided in this section, a participant shall\nbe entitled to apply for and receive a service award only when the\nparticipant has acquired a nonforfeitable right to a service award and\nhas reached entitlement age.\n 6. In the event that a participant becomes totally and permanently\ndisabled, as certified by the workers' com
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