Sure.
It says:
When the period during which second additional contributions have been made is less than 480 months, the proposed SAMPE would equal the total of monthly adjusted second additional pensionable earnings, divided by 480.
At 480, with 12 months in a year, then that's 40 years. If someone makes 40 years of payments into it, then obviously they would get that amount back, but if someone does not put in the 40 years and only puts up...they still are divided by 480. Why is that?