(a) Corporación especial.— Una corporación especial podrá adoptar cualquier año contributivo independientemente del año contributivo de sus miembros ordinarios y extraordinarios. Podrá, además, cambiar su año contributivo siguiendo las disposiciones de la sec. 30180 de este título y las demás reglas que establezca el Secretario.
(b) Miembros ordinarios y extraordinarios.— Un miembro ordinario o extraordinario podrá adoptar cualquier año contributivo independientemente del año contributivo de la corporación especial y podrá cambiar su año contributivo siguiendo las disposiciones de la sec. 30180 de este título y las demás reglas que establezca el Secretario.
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