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 › 384-D - Optional Twenty Year Retirement Plan for Certain Firefighters and Police Officers Whose Employer Elects to Provide Same.

§ 384-d. Optional twenty year retirement plan for certain firefighters
and police officers whose employer elects to provide same.
a.  Any  member  of the retirement system who is a firefighter, police
officer or officer of any organized fire department or organized  police
force  or  police  department  of  any county, city, town, village, fire
district,  police  district  or  participating  employer  may  elect  to
contribute  to the retirement system pursuant to this section within one
year after he or she becomes such an officer or member, if  his  or  her
employer  has  previously  elected  to make the benefits provided herein
available to its officers and members, or within one year after  his  or
her  employer  elects  to make the benefits provided herein available to
its officers and members.
b. Elections made pursuant to this section shall  be  in  writing  and
shall  be  duly  acknowledged and filed with the comptroller. Any member
who files such an election pursuant to  this  section  may  withdraw  it
after it has been filed for at least a year. Such withdrawal shall be by
written  notice  duly acknowledged and filed with the comptroller. After
such withdrawal such member shall contribute to the retirement system as
otherwise provided in this article.
c. A member who elects 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-eightieth of his
final average salary for each year of service as a member rendered after
his employer elects the provisions of this section,  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.  Such  member's  rate  of  contribution   shall   also   be
appropriately  reduced  by any multiple of twenty-five per centum of the
additional cost which a member's employer has elected to  contribute  on
his  behalf  in  lieu  of  such  member's contributions pursuant to this
subdivision.
d. No such member  shall  be  required  to  make  contributions  after
completing twenty years of such service.
e.  A  member contributing on the basis of this section at the time of
retirement, shall be entitled to retire after the completion  of  twenty
years  of  total  creditable  service  in such fire department or police
force or department, or upon the attainment of age sixty-two, by  filing
an  application therefor in a manner similar to that provided in section
three hundred seventy of this article.
(1)  Upon  completion  of  twenty  years  of  such  service  and  upon
retirement,  each  such  member  shall receive a pension which, together
with an annuity, if any, which shall be the actuarial equivalent of  his
accumulated   contributions  at  the  time  of  his  retirement  and  an
additional  pension  which  is   the   actuarial   equivalent   of   the
reserve-for-increased-take-home-pay to which he may then be entitled, if

any,  shall  be  sufficient  to  provide him with a retirement allowance
equal to one-half of his final average salary.
(2)  Upon  attainment  of  age  sixty-two  and upon retirement without
completion of twenty years of  such  service,  each  such  member  shall
receive a pension which together with an annuity, if any, which shall be
the actuarial equivalent of his accumulated contributions at the time of
his  retirement  and  an  additional  pension  which  is  the  actuarial
equivalent of the reserve-for-increased-take-home-pay to  which  he  may
then  be  entitled,  if  any,  shall be sufficient to provide him with a
retirement allowance equal to one-fortieth of his final  average  salary
for  each  year  of creditable service in such fire department or police
force or department. Every such member shall  also  be  entitled  to  an
additional  pension  equal  to  the  pension  for any creditable service
rendered while not an employee of such fire department or  police  force
or department as provided under paragraphs three and four of subdivision
a  of  section  three  hundred seventy-five of this article. This latter
pension shall not increase the total allowance to more than one-half  of
his final average salary.
For the purpose only of determining the amount of the pension provided
in  this  subdivision e, the annuity shall be computed as it would be if
it were not reduced by the actuarial equivalent of any outstanding loan,
and 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.
f.  The  increased  pensions  to  such  members,  as  provided by this
section, shall  be  paid  from  additional  contributions  made  by  the
participating  employer  on  account of such members. The actuary of the
retirement system shall compute the additional contribution required for
each member who elects to receive 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 retirement system for such extra
pensions.     Upon  approval  of  the   comptroller,   such   additional
contributions  shall  be  certified  by him to the fiscal officer of the
participating employer.  The amount thereof shall  be  included  in  the
annual   appropriation  of  the  participating  employer  for  its  fire
department and police force or department. Such amount shall be paid  on
the  warrant  of the fiscal officer of the participating employer to the
pension accumulation fund of the retirement system.
g. In computing the twenty years of completed service of a member of a
police department or fire department, full credit  shall  be  given  for
military  service as defined in subdivisions twenty-nine-a and thirty of
section three hundred two of this  chapter.  In  addition,  full  credit
shall  be  given and full allowance shall be made for prior service in a
fire department or police force or department, other than the  force  or
department  in  which  he  is a member at the time of retirement, if his
employer elects to assume the cost of such prior fire or police  service
as hereinafter provided.
The  member's employer, however, by appropriate action, may (a) in its
initial action under this section, elect to assume all of the additional
cost on account  of  service  as  an  officer  or  member  of  any  such
department  or  force  rendered  to such employer prior to the effective
date of such election and (b) in any  subsequent  action,  as  hereafter
provided  in  this paragraph, elect to assume all of the additional cost
on account of previous service as an officer or member of any such other

department or force and, in addition may in  its  initial  action  under
this  section, elect to assume any multiple of twenty-five per centum of
such additional cost  on  account  of  such  service  for  such  current
employer  rendered  on  and  after  the  effective  date of such initial
election. Any subsequent election changing the percentage of  additional
cost  assumed  by  an  employer shall apply only to service rendered for
such employer on  and  after  the  effective  date  of  such  subsequent
election.  The  employer shall pay the additional cost so assumed by any
such election by means of annual contributions which shall be determined
by the actuary and paid by the  employer  in  the  same  manner  as  the
contributions  required under section three hundred twenty-three of this
article. An employer, which in its initial action elected to assume  all
of  the  additional  cost  on  account  of service only as an officer or
member of its police or fire department rendered prior to the  effective
date  of  such  election may elect to assume all of the additional cost,
including the cost of the necessary actuarial reevaluation on account of
previous service rendered as an officer or member of any such  organized
fire  department  or organized police force or department of any county,
city, town, village, fire district, police  district,  or  participating
employer other than such employer.
h.  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 e 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.
i.  Every  member  contributing  on the basis of this section shall be
separated from the service on the last day of the  calendar  month  next
succeeding the calendar month in which he or she attains age sixty-five,
provided, however, that such a member who attained the age of sixty-five
before  his or her employer elected to make the benefits provided herein
available to him or her, or who attains the age of sixty-five within one
month after his or her employer makes such  benefits  available,  to  be
eligible  for  a  pension  computed in accordance with the provisions of
subdivision e of this section,  shall  be  separated  from  the  service
within  three  months  after  his  or  her  employer makes such benefits
available, or on  or  before  December  thirty-first,  nineteen  hundred
sixty-eight,  whichever  shall last occur, provided further, however, to
be eligible to remain on payroll under this section after attaining  the
age  of sixty-two, such members must be capable of performing the duties
of their position.
j. The provisions of this section shall be controlling notwithstanding
any provision in this article to the contrary.
k. The benefits of this section  shall  be  available  only  to  those
police  officers  and firefighters whose employer elects to provide such
benefits by adopting a resolution to such effect and filing a  certified
copy thereof with the comptroller.
l.  Except  for members of the Westchester county department of public
safety services who are required to contribute to the retirement  system
in  the  manner  provided  by  section  three hundred eighty-six of this
article, every member who enters or reenters service in the  Westchester
county  department  of  public  safety  services on or after July first,

nineteen hundred seventy-nine, and who is engaged directly  in  criminal
law  enforcement  activities which aggregate fifty per centum or more of
said member's service, shall contribute to the retirement system in  the
manner provided for by this section.
m.  Notwithstanding  any  inconsistent  provision  of law, if the town
board of the town of Southampton elects to make  the  benefits  of  this
section  available  to the members of its police department, each member
of such department shall be separated from service  upon  completion  of
twenty  years  of  service,  provided,  however, that the town board may
permit a member to continue in service on  an  annual  basis  after  the
completion of twenty years of service, but in no event shall such annual
service  be  continued after a member has attained age sixty unless such
member has not attained twenty years of service.
n. Notwithstanding any inconsistent provision of law, if  the  village
board of the village of Westhampton Beach elects to make the benefits of
this  section  available  to  the members of its police department, each
member  of  each  department  shall  be  separated  from  service   upon
completion  of  twenty  years  of  service,  provided, however, that the
village board will permit a member to continue in service on  an  annual
basis  after  the completion of twenty years of service, but in no event
shall such optional service be continued after a member has attained age
fifty-five.
o. Any member of the police and  fire  retirement  system  who  was  a
member of the New York state employees' retirement system while employed
as a police department cadet and whose membership therein was terminated
by  his  or  her  attaining membership in the police and fire retirement
system, may purchase credit in  the  said  police  and  fire  retirement
system  for  prior  creditable  service in the New York state employees'
retirement system earned while employed as a police department cadet and
shall have the period of such prior service  credit  counted  as  police
service  for the purpose of determining the amount of his or her pension
and retirement allowance and period of service needed for retirement. In
order to purchase credit pursuant to this subdivision, the member  shall
pay  into  the  pension  accumulation  fund  the  contribution amount as
determined by the comptroller, either in a lump sum or in  installments,
necessary  to  pay  in  full  the cost of such previous service. If such
payment be made in installments, the same shall be paid within a  period
no greater than the number of months of such member service granted.
p.  (1) Any member of the police and fire retirement system, who was a
member of the New York state  and  local  employees'  retirement  system
while employed as a police department cadet and whose membership therein
was terminated by his or her attaining membership in the police and fire
retirement  system,  may  purchase  credit  in  the said police and fire
retirement system for prior creditable service in  the  New  York  state
employees'  retirement  system  earned  as a police department cadet and
shall have the period of such prior service  credit  counted  as  police
service  for the purpose of determining the amount of his or her pension
and retirement allowance and period of service needed for retirement. In
order to purchase credit pursuant to this  subdivision  a  member  shall
deposit  in  the pension accumulation fund a sum equal to the product of
the participating employers' normal contribution rate at the time of the
member's entry into such police department cadet  service,  his  or  her
annual  rate  of  compensation  at  that  time, and the period of police
department cadet service being  claimed,  with  regular  interest.  Such
deposit  must  be  made  within  one year of the date of election by the
participating employer, provided  however,  such  member  may  elect  to
deposit such amount over a period of time no greater than the period for
which credit is being claimed, in which case such payments must commence

within  one  year of the date of election by the participating employer.
If the full amount of such  payments  is  not  paid  to  the  retirement
system,  the  amount  of  service  credited shall be proportional to the
total amount of the payments made.
(2)  The  benefit  provided  for  in  paragraph  one  hereof  shall be
conditioned upon the participating employer electing, within three years
of the effective date of this subdivision, in a manner similar  to  that
provided  in  subdivision  a  of  section  three  hundred thirty of this
article to provide this benefit and assuming the additional cost thereof
on account of all of the officers and members of  its  organized  police
force  or  department  who are contributing under the provisions of this
section. The benefit provided for in paragraph one of  this  subdivision
shall  be  paid  from  additional  contributions made by the appropriate
participating employer on account of such members. The  actuary  of  the
retirement  system  shall  compute the additional contributions for each
employer who elects to provide the benefits provided under paragraph one
of this subdivision. Such additional contributions shall be computed  on
the  basis  of  contributions  during  the  prospective  service of such
members which will cover the liability of the retirement system for such
extra pensions.  Upon  approval  of  the  comptroller,  such  additional
contributions  shall  be  certified  by him to the fiscal officer of the
participating employer.
q. Notwithstanding any inconsistent provision of law,  if  any  person
formerly  employed  as  a paramedic by the town of Tonawanda between the
period of October seventeenth,  nineteen  hundred  seventy-four  to  May
fourteenth, nineteen hundred eighty and who became employed by said town
as  a  police  officer on May fifteenth, nineteen hundred eighty and was
assigned to the  fifty-five  year  police  retirement  plan  due  to  no
negligence  of  his  own, desires to join the twenty year plan, he shall
have six months after the effective date of  this  subdivision  to  make
application for said transfer.
r.  The  benefits  hereinabove  provided shall be payable to a member,
unless at the  date  of  retirement,  such  member  would  otherwise  be
entitled to a greater benefit under other provisions of this article had
he  withdrawn  from  this  section, in which event such greater benefits
shall be payable.
s. 1. Any member of the city of  Yonkers  police  department  or  fire
department  who  was  previously  enrolled  in  an  optional twenty year
retirement plan pursuant to this section and whose  enrollment  in  such
plan  ceased  upon  transfer  to the retirement plan created pursuant to
section three  hundred  eighty-eight  of  this  article,  may  elect  to
re-enroll in the twenty year retirement plan pursuant to this section if
the  city  council  of  the city of Yonkers elects to make such benefits
available.
2. The benefits provided by paragraph one of this subdivision shall be
conditioned upon the participating employer electing within three  years
of  the  effective  date of this subdivision, in a manner similar to the
election stipulated in subdivision b of section three hundred thirty  of
this article, to provide such benefits and to assume the additional cost
of  such  benefits  for all officers and members of its organized police
department  and  fire  department  who  otherwise  transferred  to   the
retirement  plan  provided by section three hundred eighty-eight of this
article.
t. Any member of  the  New  York  state  and  local  police  and  fire
retirement  system  who  was  a  member  of the New York city employees'
retirement system while employed as a New York  city  police  department
trainee  or a New York city transit officer trainee and whose membership
therein was terminated by his attaining membership in the New York state

and local police and fire retirement system, may purchase credit in  the
New  York  state  and  local police and fire retirement system for prior
creditable service in the New York  city  employees'  retirement  system
earned  while employed as a police department trainee or transit officer
trainee and shall have the period of such prior service  credit  counted
as  police  service  for  the  purpose  of determining the amount of his
pension and retirement  allowance  and  period  of  service  needed  for
retirement.  In  order  to purchase credit pursuant to this subdivision,
the member shall pay into the pension accumulation fund the contribution
amount as determined by the comptroller, either in  a  lump  sum  or  in
installments,  necessary  to  pay  in  full  the  cost  of such previous
service. If such payment be made in installments, the same shall be paid
within a period no greater than the number  of  months  of  such  member
service granted.
* u.  (1)  Any  member  of  the Nassau county police department who is
enrolled in section three hundred eighty-five-a  of  this  article,  may
elect  to  enroll  in  the  twenty year retirement plan pursuant to this
section if Nassau county elects to make such benefits available.
(2) The benefits provided by paragraph one of this  subdivision  shall
be  conditioned  upon  the  participating employer electing within three
years of the effective date of this subdivision, in a manner similar  to
the election stipulated in subdivision b of section three hundred thirty
of  this  article, to provide such benefits and to assume the additional
cost of such benefits for all officers  and  members  of  its  organized
police  department who otherwise would be covered by the retirement plan
provided by section three hundred eighty-five-a of this article.
* NB There are 2 sub u's
* u. 1. Any member of the Suffolk  county  police  department  who  is
enrolled  in  the  retirement  plan  provided  by  section three hundred
eighty-seven-a of this article, may elect to enroll in the  twenty  year
retirement  plan  pursuant  to  this section if Suffolk county elects to
make such benefits available.
2. The benefits provided by paragraph one of this subdivision shall be
conditioned upon the participating employer electing within three  years
of  the  effective  date of this subdivision, in a manner similar to the
election stipulated in subdivision b of section three hundred thirty  of
this article, to provide such benefits and to assume the additional cost
of  such  benefits  for all officers and members of its organized police
department who  otherwise  would  be  covered  by  the  retirement  plan
provided by section three hundred eighty-seven-a of this article.
* NB There are 2 sub u's
v.  (1)  Notwithstanding  any  inconsistent  provision  of  law, those
individuals employed as police officers  by  the  village  of  Freeport,
specifically  Kevin  Case, Shawn Randall, Andrew Rhan, Scott Ballard and
Michael Horne, and who are enrolled in  an  improved  career  retirement
plan authorized pursuant to section three hundred seventy-five-i of this
article,  who  for reasons not ascribable to their own negligence failed
to previously join the twenty year  retirement  plan  pursuant  to  this
section  may  elect  to  enroll  in such plan if the village of Freeport
elects to make such benefits available.
(2) The benefits provided by paragraph one of this  subdivision  shall
be  conditioned  upon  the  participating employer electing within three
years of the effective date of this subdivision, in a manner similar  to
the election stipulated in subdivision b of section three hundred thirty
of this article, to provide such benefits.
(3)  The employer shall have the option of amortizing the cost of this
measure over a period of five years.
* w. Notwithstanding any other provision of law to the  contrary,  any
member of the New York state and local police and fire retirement system
who  was  a member of the New York state and local employees' retirement
system while employed as an investigator-trainee, Waterfront  Commission
of  New  York  Harbor,  which is not deemed to be police service, who is
employed by the Waterfront Commission of New York Harbor,  which  is  an
employer  electing to participate in the optional twenty year retirement
plan pursuant to this section shall be deemed to  have  provided  police
service  while  so  employed  by  the  Waterfront Commission of New York
Harbor and shall receive creditable service in the New  York  state  and
local  police and fire retirement system for prior creditable service in
the New York state and local employees' retirement system  earned  while
employed  as  an  investigator-trainee and shall have the period of such
prior service credit counted  as  police  service  for  the  purpose  of
determining  the  amount  of  their pension and retirement allowance and
period of service needed for retirement.
* NB Effective until June 30, 2024
* w. Notwithstanding any other provision of law to the  contrary,  any
member of the New York state and local police and fire retirement system
who  was  a member of the New York state and local employees' retirement
system while employed as an investigator-trainee, Waterfront  Commission
of  New York Harbor or the New York Waterfront Commission, which are not
deemed to be police service, who are employed by the New York Waterfront
Commission, which is an employer electing to participate in the optional
twenty year retirement plan pursuant to this section shall be deemed  to
have  provided  police  service  while  so  employed  by  the Waterfront
Commission of New York Harbor or the New York Waterfront Commission  and
shall  receive creditable service in the New York state and local police
and fire retirement system for prior creditable service in the New  York
state and local employees' retirement system earned while employed as an
investigator-trainee  and  shall  have  the period of such prior service
credit counted as police service for  the  purpose  of  determining  the
amount  of  their pension and retirement allowance and period of service
needed for retirement.
* NB Effective June 30, 2024
x. Notwithstanding any  provision  of  this  section,  service  as  an
aircraft   rescue   firefighter   employed   by   the  Niagara  frontier
transportation authority shall be included for the purposes of computing
police or fire service for retirement pursuant to this section, provided
such authority has elected to participate in  the  New  York  state  and
local  police  and  fire  retirement  system  and  elects to provide the
benefit of this section.
y. Any member currently enrolled pursuant  to  this  section  and  who
previously  transferred service credit from the New York state and local
employees' retirement system to the New York state and local police  and
fire   retirement   system,   may  elect  to  transfer  such  previously
transferred service  credit  back  to  the  New  York  state  and  local
employees'  retirement  system, and such member shall have the option to
retroactively transfer  his  or  her  membership  into  such  employees'
retirement system.