Defined contribution benefits

(1) Contributions made by or on behalf of members and former members of a pension plan that provides defined contribution benefits shall be credited interest, not less frequently than annually, at such a rate of return as can reasonably be attributed to the investments in the member’s (2) Contributions made by or on behalf of members and former members of a pension plan that provide defined benefits shall be credited interest, not less frequently than annually, at such a rate of return as can reasonably be attributed to the pension fund, but not less than zero in any calendar year.