"(c) The benefit may be commuted by the participant into a lump sum if the rate of the benefit at the normal retirement age is less than 300 dollars. Such commutation shall be equivalent to the full actuarial value of the benefit."
"(c) 如正常退休年龄之退休金年率不足300美元，参与人可将退 休金折成整笔领取。此种折算数额应与退休金全部精算价值相等。"