Section 219-I. Conversion to defined benefit plan

The sponsor of a service
  award program adopted pursuant to this article may convert such  program
  into  a  defined  benefit  plan authorized by article eleven-AAA of this
  chapter  by  adopting  a  defined  benefit  service  award  program   in
  accordance  with  the  procedures  set  forth  in  section  two  hundred
  nineteen-l of this chapter. Upon conversion to a defined benefit plan, a
  service award program adopted pursuant to this  article  which  provides
  contributions  for  years of ambulance service rendered by a participant
  during the five calendar years immediately preceding the year  in  which
  the  program  is  adopted need not provide credit for years of ambulance
  service rendered  prior  to  the  adoption  of  the  program.  Upon  the
  conversion  of a service award program, the program shall be governed by
  the provisions of article eleven-AAA of this chapter as if  the  program
  was  originally  adopted  pursuant to such article eleven-AAA, provided,
  that (1) conversion of a service award  program  shall  not  affect  the
  number  of  years  of  ambulance service earned by a volunteer ambulance
  worker or a participant's status as having a nonforfeitable right  to  a
  service  award or the amount of a service award paid in whole or in part
  prior to the conversion, and (2) upon  conversion  of  a  service  award
  program  adopted  pursuant  to this article which provides contributions
  for years of ambulance service rendered by a participant during the five
  calendar years immediately preceding the year in which  the  program  is
  adopted,  if  the  converted  program  provides  for credit for years of
  ambulance service rendered by a participant  during  the  five  calendar
  years immediately preceding the year in which the program is adopted, if
  the converted program provides for credit for years of ambulance service
  rendered  during  the  five  calendar  years  immediately  preceding the
  adoption of the program, such five year period shall  be  measured  from
  the  date  of  adoption  of  the  program  pursuant to this article. The
  comptroller may  promulgate  rules  and  regulations  relating  to  such
  conversions including, but not limited to, the disposition of assets and
  the  time  and manner of making any additional payments required to fund
  benefits attributable to years of ambulance service earned prior to  the
  conversion over a period not to exceed five years.