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not exceed the combined limit test described in Section 415(e) of the Internal Revenue Code of 1986, as amended. If necessary, the annual additions under the qualified define) • contribution plan shall be reduced before benefits under supplemental retirement or pension plan of the city are reduced in order to comply with such combined limit test. (e) Notwithstanding any provision of this article to the contrary, benefits and service credit with respect to qualified military service will be provided in accordance with section 414(u) of the Internal Revenue Code of 1986, as amended. Section 19-104. Optional benefits. (a) Each member shall have the right at any time, not after the later of the effective date of the member's retirement or the date of the written notification to the commission of the retirement of the member, to elect to have his retirement allowance, other than any portion of such allowance that is payable under the provisions of section 19-96(c), payable under one (1) of the options set forth in subsections (b) and (c) of this section, in lieu of the retirement allowance otherwise payable to him upon retirement. The amount of any such optional retirement allowance shall be the actuarial equivalent of the amount of such retirement allowance otherwise payable to the member. The member shall make such an election by written notice to the commission. (b) A member may elect to receive a decreased retirement allowance during his • lifetime and have such retirement allowance, or a designated fraction thereof, continued after his death to one (1) other person, called a contingent beneficiary, during the lifetime of such contingent beneficiary; provided, however, that the actuarially computed present value of the payments expected to be made to the retired member must be at least one- half of the actuarially computed present value of the combined total payments expected to be made to the retired member and the contingent beneficiary. In the case of a member who retires for disability under the provisions of section 19-100, the election of this option shall not become effective, and need not be made, until he attains the date that would have been his normal retirement date had he remained in service until then. (c) A member who retires for early service retirement under the provisions of section 19-95(e) may elect to receive an increased retirement allowance up to the date his primary social security benefit is expected to commence, and a decreased retirement allowance thereafter, thereby providing a more nearly level retirement allowance when such decreased retirement allowance is added to his anticipated primary benefits under the federal Social Security Act. (d) The election by a member of anyone (1) of the options provided in subsections (b) and (c) of this section shall be null and void if the member dies prior to retirement, or prior to the date the option becomes effective, and the election by a member of the option provided in subsection (b) of this section shall be null and void if the designated M&V 777871