38.54(1)Where benefits are paid to a dependent surviving spouse under subsection 38.52(1), the Commission shall, as of the first day benefits are paid under that subsection, set aside an amount equal to five per cent of the benefits paid to the spouse under that subsection, and that amount together with the rate of return, whether positive or negative, applied to the amount shall be used to provide a pension for the dependent surviving spouse at age sixty-five.