(b) The application of a theoretical pension of a minimum of twenty-five years of service as the basis of assessing retiree contributions as opposed to using the actual number of years of service when less than 25;
(b) 实行最低服务25年的理论养恤金，作为估算退休人员缴款额的依据，而不是在低于25年时使用实际服务年数；