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equal sum to assist the employee in acquiring such an equity, provided, however, that:
(i) The employee is not eligible for an
immediate retirement annuity under the United States Civil Service Retirement System.
(ii) The employee has not elected a deferred annuity under the United States Civil Service Retirement System.
(iii) The employee has been credited with at least five years of Federal service under the United States Civil Service Retirement System.
(iv) The employee elects to withdraw the
entire amount of his capitalized contributions to the Civil Service Retirement System of the United States and transfer them to the Social Security System of the Republic of Panama.
(v) The contribution provided by the United States shall be the same as the amount withdrawn by the employee from the United States Civil Service Retirement Fund and contributed by the employee to the Panamanian Social Security System.
(d) Employees eligible for an immediate annuity under the Civil Service Retirement System of the United States shall begin to receive retirement pay at the time of
their termination of their employment by the Government of the United States.
4. Except as otherwise provided in the Panama Canal Treaty or this Agreement, there shall be no loss or limitation of rights, options and benefits to which employees of

TIAS 10031