In general
If a participant makes 1 or more contributions to a defined benefit governmental plan (within the meaning of section 414(d)) to purchase permissive service credit under such plan, then the requirements of this section shall be treated as met only if—
(A)#
the requirements of subsection (b) are met, determined by treating the accrued benefit derived from all such contributions as an annual benefit for purposes of subsection (b), or
(B)#
the requirements of subsection (c) are met, determined by treating all such contributions as annual additions for purposes of subsection (c).