(2) The benefits of this section shall be available only to those members defined in subdivisions a and d of this section whose employer elects on or before June thirtieth, nineteen hundred ninety-nine to provide such benefits by adopting a resolution to such effect and filing a certified copy thereof with the comptroller. Such resolution may also contain an election that any past service cost be paid over either a five-year or ten-year period. Such resolution shall be accompanied by the affidavit of the chief executive officer of the county that the county has received an estimate from the retirement system of the cost of the benefit provided by this section.
(3) Such resolution shall apply to all members defined in subdivisions a and d of this section, except those already subject to a retirement plan which permits immediate retirement with a benefit upon a specified period of service of twenty-five years or less without regard to age. k. The provisions of this section shall be controlling notwithstanding any other provision in this article to the contrary.
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