2023 New York Laws › RSS - Retirement and Social Security › Article 14 - Coordinated-Escalator Retirement Plan › 501 - Definitions.

§  501.  Definitions.  The following words and phrases as used in this
article shall have the following meanings unless a different meaning  is
plainly required by the context.
1. "Active service" shall mean service while being paid on the payroll
of a participating employer.
2.  "Cost-of-living  index"  shall  mean the consumer price index (all
items--United States city  averages)  published  by  the  United  States
bureau of labor statistics.
3.  "Credited  service" shall mean all service which has been credited
to a member pursuant to section  five  hundred  thirteen  or  which  was
credited  to  such  member  in  a  public retirement system of the state
before such member became subject to this article and which is allowable
as previous service pursuant to section five hundred thirteen.
4. "Creditable service" is service which qualifies to  be  counted  as
credited service pursuant to section five hundred thirteen.
5.  "Early  retirement  age"  shall  mean  age fifty-five, for general
members, and the age on which a member completes or would have completed
twenty  years  of  service,  for  police/fire  members,  New  York  city
uniformed  correction/sanitation  revised  plan members and investigator
revised plan members.
6. "Elective member" shall mean a member who is  not  subject  to  the
provisions of this article on a mandatory basis.
7.  "Eligible  beneficiary"  for  the purposes of section five hundred
nine of this article shall mean the  following  persons  or  classes  of
persons  in  the  order  set  forth:  (a) a surviving spouse who has not
renounced  survivorship  rights  in  a   separation   agreement,   until
remarriage,  (b) surviving children until age twenty-five, (c) dependent
parents, determined under regulations promulgated  by  the  comptroller,
(d)  any  other person who qualified as a dependent on the final federal
income tax return of  the  member  or  the  return  filed  in  the  year
immediately  preceding  the  year  of  death,  until such person reaches
twenty-one years of age, (e) with respect to members  of  the  New  York
city  employees' retirement system (other than a New York city uniformed
correction/sanitation revised plan member  or  an  investigator  revised
plan member) and the board of education retirement system of the city of
New York, a person whom the member shall have nominated in the form of a
written  designation,  duly  acknowledged and filed with the head of the
retirement system for the purpose of section five hundred eight of  this
article. In the event that a class of eligible beneficiaries consists of
more  than  one  person,  benefits  shall  be  divided equally among the
persons in such class. For the purposes of section five hundred eight of
this article the term "eligible beneficiary" shall mean such  person  as
the member shall have nominated to receive the benefits provided in this
article.  To  be  effective,  such a nomination must be in the form of a
written designation, duly acknowledged and filed with the  head  of  the
retirement   system  for  this  specific  purpose.  In  the  event  such
designated beneficiary does not survive him, or if he shall not have  so
designated a beneficiary, such benefits shall be payable to the deceased
member's estate or as provided in section one thousand three hundred ten
of the surrogate's court procedure act and (f) notwithstanding any other
provisions  of  law, "eligible beneficiary" of a New York city uniformed
sanitation revised plan member for the purposes of section five  hundred
nine  of  this  article  shall  mean the following persons or classes of
persons in the order set forth: (i)  a  surviving  spouse  who  has  not
renounced  survivorship rights in a separation agreement, (ii) surviving
children until age  twenty-five,  (iii)  dependent  parents,  determined
under  regulations  promulgated  by  the  comptroller and (iv) any other
person who qualified as a dependent on  the  final  federal  income  tax

return  of  the  member  or  the  return  filed  in the year immediately
preceding the year of death, until such person reaches twenty-one  years
of age.
8.  "Excess  contributions" shall mean any contributions (and interest
thereon) made by a member prior to  becoming  subject  to  this  article
which,  if not withdrawn, would have been used to purchase an additional
annuity at retirement had the member continued in the plan of  which  he
was a member before becoming subject to this article.
9.  "Federal  social  security program" shall mean the federal old age
and survivor's assistance program under the federal social security act.
10. "Federal social security primary insurance amount" shall mean  the
primary  insurance  amount  as defined in section 215 (a) (1) (A) of the
federal social security act.
11. "Federal social security benefit computation period" shall mean  a
member's benefit computation years as determined pursuant to section 215
(b) of the federal social security act.
12.  "General member" shall mean a member subject to the provisions of
this article who is not a police/fire member, a New York city  uniformed
correction/sanitation  revised  plan  member  or an investigator revised
plan member.
13. "Head of the retirement system" shall mean the  comptroller,  with
respect  to  the  state  employees'  retirement system and the state and
local police and fire retirement system, and the retirement board of the
other public retirement systems of the state.
14. "In service" shall mean any period during which a member is on the
payroll of a public employer, in the service upon  which  membership  is
based,  and any period during which the member was not on the payroll if
he or she; (a) was on the payroll and paid within  the  previous  twelve
months,  (b) had not been gainfully employed since ceasing to be on such
payroll, (c) had credit for at least  one  year  of  continuous  service
since last entering or reentering the service of the public employer and
(d) was not eligible for or receiving a service retirement or disability
benefit.
15.  "Mandatory  retirement  age"  shall mean age seventy, for general
members, and age sixty-two, for police/fire members.
16. "Member" shall mean any person included in  the  membership  of  a
public  retirement  system  of  this  state  as provided in section five
hundred of this article.
17. "Normal retirement  age"  shall  be  age  sixty-two,  for  general
members, and the age at which a member completes or would have completed
twenty-two  years  of  service,  for  police/fire members, New York city
uniformed correction/sanitation revised plan  members  and  investigator
revised plan members.
18.  "Participating  employer"  shall  mean  a  public employer who is
participating in a public retirement system of the state.
19. "Primary  social  security  retirement  benefit"  shall  mean  the
benefit  payable to a covered employee, at age sixty-two or later, under
the federal social security program, exclusive of any  family  benefits,
calculated as provided in subdivision c of section five hundred eleven.
20.  "Primary  social  security  disability  benefit"  shall  mean the
benefit payable to a disabled covered employee under the federal  social
security  program,  exclusive  of  any  family  benefits,  calculated as
provided in subdivision c of section five hundred eleven.
21. "Police/fire member" shall mean a member subject to the provisions
of this article who, if employed in the same capacity on June thirtieth,
nineteen hundred seventy-six, would have been eligible for membership in
the New York state and local police and fire retirement system, the  New
York  city  police  pension  fund  or  the New York city fire department

pension fund, or for participation in the uniformed transit police force
plan or housing police force  plan  in  the  New  York  city  employees'
retirement system.
22.  "Public  employer"  shall  mean  an  employer  who is eligible to
participate in a public retirement system of the state.
23. "Public retirement system of the state" shall mean  the  New  York
state  employees' retirement system, New York state and local police and
fire retirement system, New York state teacher's retirement system,  New
York   city  employees'  retirement  system,  New  York  city  teacher's
retirement system, New York city police pension fund, New York city fire
department pension fund  and  the  New  York  city  board  of  education
retirement system.
24.  (a) "Wages" shall mean regular compensation earned by and paid to
a member by a public employer, except that for members  who  first  join
the  state  and  local  employees' retirement system on or after January
first, two thousand ten, overtime  compensation  paid  in  any  year  in
excess  of  the  overtime ceiling, as defined by this subdivision, shall
not be included in the definition of wages.
(b) "Overtime compensation" shall mean, for purposes of this  section,
compensation paid under any law or policy under which employees are paid
at  a  rate greater than their standard rate for additional hours worked
beyond those required, including compensation  paid  under  section  one
hundred  thirty-four  of the civil service law and section ninety of the
general municipal law.
(c)(i) The "overtime ceiling" shall mean fifteen thousand dollars  per
annum  on  January  first,  two  thousand ten, and shall be increased by
three percent each year thereafter, provided, however, that for  members
who  first  become  members  of  the New York state and local employees'
retirement  system  on  or  after  April  first,  two  thousand  twelve,
"overtime  ceiling"  shall  mean  fifteen  thousand dollars per annum on
April first, two thousand twelve,  and  shall  be  increased  each  year
thereafter by a percentage to be determined annually by reference to the
consumer price index (all urban consumers, CPI-U, U.S. city average, all
items,  1982-84=100),  published  by  the  United States bureau of labor
statistics, for each applicable calendar  year.  Said  percentage  shall
equal  the  annual  inflation  as  determined  from  the increase in the
consumer price index in the one  year  period  ending  on  the  December
thirty-first  preceding the overtime ceiling adjustment effective on the
ensuing April first.
(ii) Commencing January first, two thousand eighteen,  and  each  year
thereafter,  the  overtime  ceiling  percentage shall be increased by an
amount equal to the annual inflation as determined from the increase  in
the  consumer price index in the one year period ending on the September
thirtieth prior to the overtime  ceiling  adjustment  effective  on  the
ensuing January first.
(d)  For  the purpose of calculation a member's primary federal social
security retirement or disability benefit, wages shall, in any  calendar
year,  be  limited  to  the portion of the member's wages which would be
subject to tax under section three thousand one  hundred  twenty-one  of
the  internal  revenue  code  of  nineteen  hundred  fifty-four,  or any
predecessor or successor provision relating thereto, if such member  was
employed by a private employer.
(e)  For  members  who  first become members of the New York state and
local employees' retirement system on or after  the  effective  date  of
chapter eighteen of the laws of two thousand twelve, the following items
shall not be included in the definition of wages: (a) wages in excess of
the  annual  salary  paid  to  the governor pursuant to section three of
article four of the  state  constitution,  (b)  lump  sum  payments  for

deferred compensation, sick leave, accumulated vacation or other credits
for time not worked, (c) any form of termination pay, (d) any additional
compensation  paid in anticipation of retirement, and (e) in the case of
employees  who  receive  wages  from three or more employers in a twelve
month period, the wages paid by the third and each successive employer.
(f) For New York city enhanced plan members who receive  the  ordinary
disability  benefit  provided  for  in  subdivision  c-1 of section five
hundred six  of  this  article  or  the  accidental  disability  benefit
provided for in paragraph three of subdivision c of section five hundred
seven  of this article, the following items shall not be included in the
definition of wages: (a) lump sum payments  for  deferred  compensation,
sick  leave,  accumulated vacation or other credits for time not worked,
(b) any form of termination pay, (c) any additional compensation paid in
anticipation of retirement, and (d) in the case of employees who receive
wages from three or more employers in a twelve month period,  the  wages
paid by the third and each successive employer.
25.  "New  York  city  uniformed  correction/sanitation  revised  plan
member" shall mean a member who becomes subject  to  the  provisions  of
this  article on or after April first, two thousand twelve, and who is a
member of either the uniformed force of the New York city department  of
correction  or  the  uniformed  force of the New York city department of
sanitation.
26. "New York city police/fire  revised  plan  member"  shall  mean  a
police/fire member who becomes subject to the provisions of this article
on  or  after  April  first, two thousand twelve, and who is a member of
either the New York city police pension fund or the New York  city  fire
department pension fund.
27.  "Investigator  revised  plan  member"  shall mean an investigator
member of the New York city employees' retirement system who is a police
officer as defined  in  paragraph  (g)  of  subdivision  thirty-four  of
section  1.20  of the criminal procedure law, and who becomes subject to
the provisions of this article on or after  April  first,  two  thousand
twelve.
28.  "New  York  city  enhanced plan member" shall mean (a) a New York
city  police/fire  revised  plan  member  who  becomes  subject  to  the
provisions  of  this  article  on  or after June fifteenth, two thousand
sixteen and who is a member of the New York city fire department pension
fund, (b) a police/fire member who is a member of the New York city fire
department pension fund and  who  makes  an  election,  which  shall  be
irrevocable and shall be duly executed and filed with the administrative
head  of  such  pension fund no later than one hundred twenty days after
the effective date of this subdivision, to be subject to the  provisions
of  this  article  related to New York city enhanced plan members, (c) a
New York city police/fire revised plan member who became subject to  the
provisions  of this article before June fifteenth, two thousand sixteen,
who is a member of the New York city fire department pension  fund,  and
who  makes  an  election,  which  shall be irrevocable and shall be duly
executed and filed with the administrative head of such pension fund  no
later  than  one  hundred  twenty  days after the effective date of this
subdivision, to be subject to the provisions of this article related  to
New  York  city  enhanced  plan members, (d) a New York city police/fire
revised plan member who  becomes  subject  to  the  provisions  of  this
article  on  or  after  April first, two thousand seventeen and who is a
member of the New York city  police  pension  fund,  (e)  a  police/fire
member  who is a member of the New York city police pension fund and who
makes an election, which shall be irrevocable and shall be duly executed
and filed with the administrative head of such  pension  fund  no  later
than  one hundred twenty days after the effective date of the chapter of

the laws of two thousand seventeen which amended this subdivision, to be
subject to the provisions of this  article  related  to  New  York  city
enhanced  plan  members, or (f) a New York city police/fire revised plan
member who became subject to the provisions of this article before April
first,  two  thousand  seventeen,  who  is a member of the New York city
police  pension  fund,  and  who  makes  an  election,  which  shall  be
irrevocable and shall be duly executed and filed with the administrative
head  of  such  pension fund no later than one hundred twenty days after
the effective date of the chapter of the laws of two thousand  seventeen
which  amended this subdivision, to be subject to the provisions of this
article related to New York city enhanced plan members.