58. For the purposes of this division, contributions include every amount paid by the teacher and every contribution from which he was exempt under this plan or under any other pension plan out of which service has been transferred to this plan, but do not include contributions deducted in excess for the years subsequent to the year 1986. Contributions also include any interest accrued on such amounts in accordance with the pension plan concerned. However, contributions do not include any amount reimbursed to the teacher under any such pension plan if, where service was transferred on an actuarially equivalent basis, the total amount of accumulated contributions exceeded the actuarial value of the benefits accrued under the new pension plan.
1983, c. 24, s. 2; 1987, c. 107, s. 222.