Contributions not allocable to supplemental annuity or windfall benefits
For purposes of paragraph (1), no amount treated as an employee contribution under this paragraph shall be allocated to—
(i)#
any supplemental annuity paid under section 2(b) of the Railroad Retirement Act of 1974, or
(ii)#
any benefit paid under section 3(h), 4(e), or 4(h) of such Act.