The maximum number of years over which the payment of arrears of deductions may be spread pursuant to section 95 is that indicated opposite the number corresponding to the age of the officer at his last birthday. Such number of years must, however, in no case exceed five times the number of years of service for which the arrears of deductions are payable.
Age Period Age Period
31 (or under) 35 48 22
32 34 49 22
33 33 50 21
34 33 51 20
35 32 52 19
36 31 53 19
37 30 54 18
38 30 55 17
39 29 56 17
40 28 57 16
41 27 58 15
42 27 59 15
43 26 60 14
44 25 61 13
45 25 62 13
46 24 63 12
47 23 64 12
65 11
66 (and over) 10