82.1. For the purposes of a reimbursement of contributions, contributions include every amount paid by the officer and every contribution from which he was exempt under the plan provided for in this division or under any other pension plan out of which service has been transferred to the plan provided for in this division, but do not include any 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 relevant pension plan. However, contributions do not include any amount reimbursed to the officer under any such pension plan if, when 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.