2023 New York Laws › RSS - Retirement and Social Security › Article 8 - New York State and Local Police and Fire Retirement System › Title 10 - Special Retirement Plans Applicable to Specified Classes of Members › 385 - Retirement of Members in the Nassau County Police Department.

§  385.  Retirement of members in the Nassau county police department.
a.  As used in this section, the following words and phrases shall  have
the following meanings unless a different meaning is plainly required by
the context:
1. "County." Nassau county.
2. "Department." The county police department.
3.  "Total service in such department." Service in the department, the
police department or  police  force  of  any  town,  village  or  police
district  in  the  county, in the office of the sheriff of Nassau county
prior to April sixteen, nineteen hundred twenty-five, as a  Long  Island
state  park  patrolman,  or in the division of state police in the state
executive department.
b. Any member in the department, including the commissioner of police,
who  so  elected,  on  or  before  January   first,   nineteen   hundred
forty-eight,  to  contribute  to the New York state and local employees'
retirement  system  pursuant  to  the  provisions  of   former   section
eighty-five  of  this  chapter  in effect prior to April first, nineteen
hundred sixty-seven, shall contribute to the police and fire  retirement
system on the basis of retirement upon his or her:
1.   Completion   of  twenty-five  years  of  total  service  in  such
department, or
2. Attainment of age sixty in the service of such department if  prior
thereto,
on  an  allowance  of  one-fiftieth of his final average salary for each
year of total service in such department not in  excess  of  twenty-five
years, provided such election was in writing and duly executed and filed
with the comptroller.
c.  Every employee who entered or re-entered service in the department
on or after May sixth, nineteen hundred forty-six,  and  before  January
first,  nineteen  hundred  forty-eight,  shall  contribute  on the basis
provided for by  this  section.  Employees  who  entered  or  re-entered
service  in  the department on and after January first, nineteen hundred
forty-eight but prior to January first, nineteen hundred sixty-six:
1. As members of the  police  force  shall  contribute  on  the  basis
provided for by this section.
2. Other than as members of the police force, shall not be eligible to
the benefits of this section.
d.  Subject to the provisions of subdivisions b and c of this section,
every employee in the service of such department who is not a member  of
the  police  and fire retirement system may elect to become a member. He
or she thereupon shall contribute to  the  police  and  fire  retirement
system  under the provisions of this section and be entitled to benefits
as provided in this section. No such employee, however, shall  be  given
credit  for  service  rendered  prior  to  May  sixth,  nineteen hundred
forty-six, unless he or she became a member of the New  York  state  and
local  employees' retirement system on or before January first, nineteen
hundred forty-eight and has subsequently become a member of  the  police
and fire retirement system. Any such employee who became a member of the
New  York  state  and  local  employees' retirement system, on or before
January first, nineteen hundred forty-eight, and has subsequently become
a member of the police and fire retirement system shall be  entitled  to
credit  for  past service in the department as if he or she had become a
member when first  eligible.  Such  employee,  however,  shall  pay  the
contributions he or she would have made prior to such date had he or she
been  a  member  during  such  service. The amount of such contributions
shall be paid in a lump sum or in such installments as  the  comptroller
shall  approve.  In  lieu  of  such  payment, however, such employee may
receive on retirement the benefit otherwise provided  by  this  section,

less  such  annuity  as  is  the  actuarial  equivalent  of  such unpaid
contributions.
e.  A  member,  who  elects or is required to contribute in accordance
with this section, shall  contribute,  in  lieu  of  the  proportion  of
compensation  as  provided  in  section three hundred twenty-one of this
article, a proportion of his  compensation  similarly  determined.  Such
latter  proportion  shall  be  computed  to provide, at the time when he
shall first become  eligible  for  retirement  under  this  section,  an
annuity  equal to one-one hundredth of his final average salary for each
year of esrvice as a member rendered after May sixth,  nineteen  hundred
forty-six,  and  prior  to the attainment of the age when he shall first
become eligible for  retirement.  Such  member's  rate  of  contribution
pursuant  to  this  section  shall  be appropriately reduced pursuant to
section three hundred seventy-a of this article for such period of  time
as   his   employer   contributes   pursuant   to  such  section  toward
pensions-providing-for-increased-take-home-pay provided,  however,  that
such  member  may by written notice duly acknowledged and filed with the
comptroller make an election to waive  such  reduction  as  provided  by
subdivision  j  of section three hundred twenty-one of this article. One
year or more after the filing thereof, a member may  withdraw  any  such
election  by  written  notice  duly  acknowledged  and  filed  with  the
comptroller. No such member shall be required to continue  contributions
after completing twenty-five years of such service.
f.  A member, contributing on the basis of this section at the time of
retirement,  shall  be  entitled  to  retire  after  the  completion  of
twenty-five  years  of  total  creditable service in such department, or
upon the attainment of age sixty, by filing an application therefor in a
manner similar to that provided in section three hundred seventy of this
article.  He  thereupon  shall  receive,  on  retirement,  a  retirement
allowance consisting of:
1.  An  annuity  which  shall  be  the  actuarial  equivalent  of  his
accumulated contributions at the time of his retirement, plus
2.  A   pension   which   is   the   actuarial   equivalent   of   the
reserve-for-increased-take-home-pay to which he may then be entitled, if
any, plus
3. A pension of one-one hundredth of his final average salary for each
year of service rendered:
(a) Since he last became a member, and
(b)  Prior  to the completion of twenty-five years of total service in
the department, and
(c) Toward which he and  his  employer  have  contributed  under  this
section, plus
4.  An additional pension of one-fiftieth of his final average salary,
multiplied by the number of years of total service  in  such  department
prior  to  May  sixth, nineteen hundred forty-six. This pension shall be
payable only if such member has had one or more years of  service  as  a
member.  The computation of this pension shall be subject to the further
conditions that:
(a)  The  service  rendered  prior  to  May  sixth,  nineteen  hundred
forty-six, shall be limited so that the total service in such department
used  as  a  basis  for  pension  credit  under  this paragraph four and
paragraph three of this  subdivision  f  shall  not  exceed  twenty-five
years, and
(b)  The  amount  of  the  additional pension payable pursuant to this
paragraph four shall not exceed the amount needed to increase the  total
amount  of  the benefits provided under paragraphs one, two and three of
this subdivision f to one-half of the final average salary, plus
5. An additional pension equal  to  the  pension  for  any  creditable
service  rendered  while  not  an employee of the department as provided
under paragraphs three and  four  of  subdivision  a  of  section  three
hundred seventy-five of this article. This pension shall:
(a)  Be payable only if such member has attained age sixty at the time
of retirement and has not completed twenty-five years of service in  the
department for which he receives credit under this article, and
(b)  Not  increase  the  total  allowance  to  more than he would have
received had his total service been rendered in the department.
6. In the event a member shall continue in service  after  twenty-five
years of total creditable service in the department there shall be added
to  his pension upon retirement a sum equal to one-sixtieth of his final
average salary for each  completed  additional  year  of  service  after
twenty-five years.
7.  An  additional  pension,  if  required, of such amount as shall be
necessary to increase the total  amount  of  the  benefits  provided  by
paragraphs  one,  two,  three,  four  and five of this subdivision f, to
one-half of his final average  salary.  The  pension  provided  by  this
paragraph  shall  be payable only if a member retires from service prior
to attaining age fifty-nine, provided, however, that in the case of  any
member  who  has  attained  the age of fifty-nine on or before September
first, nineteen hundred sixty-eight, to be eligible for  the  additional
pension  provided by this paragraph, his service shall be terminated and
he shall be retired on or before December thirty-first, nineteen hundred
sixty-eight. For the  purpose  of  determining  the  amount  of  pension
provided in this paragraph, the annuity shall be computed as it would be
if  it  were  not reduced by the actuarial equivalent of any outstanding
loan if it were  not  increased  by  the  actuarial  equivalent  of  any
additional  contributions  and  if  it were not reduced by reason of the
member's  election  to  decrease  his  annuity  contributions   to   the
retirement  system  in  order  to  apply the amount of such reduction in
payment  of  his  contributions  for  old-age  and  survivors  insurance
coverage.
g. The increased pensions to members of the department, as provided by
this  section,  shall  be paid from additional contributions made by the
county on account of such members. The actuary of the  police  and  fire
retirement  system  shall  compute  the additional contribution for each
member who elects the special benefits provided under this section. Such
additional contributions shall be computed on the basis of contributions
during the prospective service of  such  member  which  will  cover  the
liability  of  the  police  and  fire  retirement  system for such extra
pensions.  Upon   approval   by   the   comptroller,   such   additional
contributions  shall  be certified by him or her to the county executive
of the county. The amount  thereof  shall  be  included  in  the  annual
appropriation of the county for county police. Such amount shall be paid
on  the  warrant  of  the county comptroller to the pension accumulation
fund of the police and fire retirement system. Every member entering  or
re-entering  the  department  on  and  after May sixth, nineteen hundred
forty-six, shall retire on the first day  of  the  calendar  month  next
succeeding his or her attainment of age fifty-nine.
h. In computing the twenty-five years of completed service of a member
in  the  department, full credit shall be given and full allowance shall
be made for service of such member in time of war and service  with  the
American  expeditionary forces subsequent to November eleventh, nineteen
hundred  eighteen,  and  prior  to  June  thirtieth,  nineteen   hundred
nineteen,  of  honorably  dischargd officers, soldiers, sailors, marines
and army nurses, who were actual residents of the state at the  time  of
their  entry  into  the  military  service of the United States, and the

service of members of the national guard in the military service of  the
United  States  of America pursuant to call of the president for Mexican
border service.
i.  Upon  retirement  of  any  member  pursuant  to  this section, any
additional amounts credited to  the  member's  annuity  savings  account
pursuant  to  subdivision  b  of  section  three  hundred thirty of this
article shall be treated as excess contributions and shall  be  used  to
provide  an  annuity  in  addition  to  the  annuity  prescribed by this
section. Any other amounts credited  to  the  member's  annuity  savings
account,  except  the  amounts contributed or required to be contributed
under this section and except such amounts as are  required  to  produce
the  retirement allowance provided by subdivision f of this section, may
at the option of the member at the time of retirement  be  withdrawn  or
used to provide an annuity in addition to the annuity prescribed by this
section.
j. The provisions of this section shall be controlling notwithstanding
any provision in this article to the contrary.