N.Y. Retire. & Soc. Sec. Law § 383-e

§ 383-e. Retirement of officers of state law enforcement; twenty year\nretirement plan. a. Membership. Every non-seasonally appointed sworn\nmember or officer of the division of law enforcement in the department\nof environmental conservation, a forest ranger in the service of the\ndepartment of environmental conservation, which shall mean a person who\nserves on a full-time basis in the title of forest ranger I, forest\nranger II, forest ranger III, assistant superintendent of forest fire\ncontrol, superintendent of forest fire control or any successor titles\nor new titles in the forest ranger title series in the department of\nenvironmental conservation, a police officer in the department of\nenvironmental conservation, the regional state park police, and\nuniversity police officers whose date of membership is on or after July\nfirst, two thousand twenty-five shall be covered by the provisions of\nthis section. Every member described in this subdivision in such service\nwhose date of membership is on or after January ninth, two thousand ten,\nbut before July first, two thousand twenty-five may irrevocably elect to\nbe covered by the provisions of this section by filing an election\ntherefor with the comptroller. The deadline to make such election for\nevery member described in this subdivision in such service shall be\nDecember thirty-first, two thousand twenty-six or within one year of\nemployment in an eligible title, whichever is later. To be effective,\nsuch election must be duly executed and acknowledged on a form prepared\nby the comptroller for that purpose.\n b. Retirement allowance. A member, covered by the provisions of this\nsection at the time of retirement, shall be entitled to retire upon\ncompletion of twenty years of total creditable service in such titles,\nand shall retire upon the attainment of the mandatory retirement age\nprescribed by this section, by filing an application therefor in a\nmanner similar to that provided in section three hundred seventy of this\narticle.\n 1. Upon completion of twenty years of such service and upon\nretirement, each such member shall receive a pension which, together\nwith an annuity for such years of service as provided in paragraph four\nof this subdivision, shall be sufficient to provide such member with a\nretirement allowance of one-half of such member's final average salary.\n 2. Upon completion of more than twenty years of such service and upon\nretirement, each such member shall receive, for each year of service in\nexcess of twenty, an additional pension which, together with an annuity\nfor each such year as provided in paragraph four of this subdivision,\nshall be equal to one-hundredth of such member's final average salary,\nprovided, however, that the pension payable pursuant to this section\nshall not exceed sixty-five per centum of final average salary.\n 3. Upon attainment of the mandatory retirement age without completion\nof twenty years of such service, each such member shall receive a\npension which, together with an annuity for such years of service as\nprovided in paragraph four of this subdivision, shall be equal to\none-fortieth of such member's final average salary for each year of\ncreditable service in such titles. Every such member shall also be\nentitled to an additional pension equal to the pension for any\ncreditable service rendered while not an employee in such titles as\nprovided under paragraphs three and four of subdivision a of section\nthree hundred seventy-five of this article. This latter pension shall\nnot increase the total allowance to more than one-half of such member's\nfinal average salary.\n 4. The annuity provided under paragraphs one, two and three of this\nsubdivision shall be the actuarial equivalent, at the time of\nretirement, of the member's accumulated contributions based upon the\nrate of contribution fixed under section three hundred eighty-three of\nthis title and upon the salaries earned while in such service. Such\nannuity shall be computed as it would be if it were not reduced by the\nactuarial equivalent of any outstanding loan nor by reason of the\nmember's election to decrease such member's contributions toward\nretirement in order to apply the resulting amount toward payment of\ncontributions for old age and survivor's insurance. Any accumulated\ncontributions in excess of the amount required to provide the annuity\ncomputed pursuant to this paragraph shall be used to increase the\nmember's retirement allowance.\n c. Credit for previous service. In computing the years of total\ncreditable service for each member described herein, full credit shall\nbe given and full allowance shall be made for service rendered as a\nmember of a retirement plan established pursuant to section three\nhundred eighty-one-b of this title, a police officer or state university\npeace officer or member of a police force or department of a state park\nauthority or commission or an organized police force or department of a\ncounty, city, town, village, police district, authority or other\nparticipating employer or member of the capital police force in the\noffice of general services while a member of the New York state and\nlocal police and fire retirement system, of the New York state and local\nemployees' retirement system or of the New York city police pension fund\nand for all service for which full credit has been given and full\nallowance made pursuant to the provisions of section three hundred\nseventy-five-h of this article provided, however, that full credit\npursuant to the provisions of such section shall mean only such service\nas would be creditable service pursuant to the provisions of section\nthree hundred eighty-three, three hundred eighty-three-a, three hundred\neighty-three-b, as added by chapter six hundred seventy-four of the laws\nof nineteen hundred eighty-six, three hundred eighty-three-b, as added\nby chapter six hundred seventy-seven of the laws of nineteen hundred\neighty-six, three hundred eighty-three-c or three hundred eighty-three-d\nof this title or pursuant to the provisions of title thirteen of the\nadministrative code of the city of New York for any member contributing\npursuant to this section who transferred to the jurisdiction of the\ndepartment of environmental conservation including but not limited to\nenvironmental conservation officers and forest rangers, regional state\npark police or state university of New York peace officers.\n d. Retirement for cause. Upon receipt of a certificate from the head\nof the entity where such member is employed or such member's designee, a\nmember as described in subdivision a of this section, who has accrued\ntwenty-five or more years of service credit under this section shall be\nretired on the first day of the second month next succeeding the date\nsuch certificate was filed with the comptroller.\n e. Credit for military service. In computing the years of total\ncreditable service full credit shall be given and full allowance shall\nbe made for service of such member in war after world war I as defined\nin section three hundred two of this article, provided such member at\nthe time of such member's entrance into the armed forces was in police\nservice as defined in subdivision eleven of section three hundred two of\nthis article.\n f. Transfer of membership to employees' retirement system. Any member\ncurrently enrolled pursuant to this section and who previously\ntransferred service credit from the New York state and local employees'\nretirement system to the New York state and local police and fire\nretirement system, may elect to transfer such previously transferred\nservice credit back to the New York state and local employees'\nretirement system, and such member shall have the option to\nretroactively transfer such member's membership into such employees'\nretirement system.\n g. Employee contributions. 1. Notwithstanding any provisions of this\nchapter to the contrary, any member currently enrolled pursuant to this\nsection shall be required to make employee contributions equal to the\namounts identified in this section. No other employee contributions\nshall be required. Upon the date of enrollment in the plan provided by\nthis section, the rate at which each such member shall make basic member\ncontributions in any plan year (April first to March thirty-first) shall\nbe determined by reference to the wages of such member in the second\nplan year (April first to March thirty-first) preceding such current\nplan year as follows:\n (a) members with wages of forty-five thousand dollars per annum or\nless shall contribute four and one-half per centum of annual wages;\n (b) members with wages greater than forty-five thousand dollars per\nannum, but not more than fifty-five thousand dollars per annum shall\ncontribute five per centum of annual wages;\n (c) members with wages greater than fifty-five thousand dollars per\nannum, but not more than seventy-five thousand dollars per annum shall\ncontribute six per centum of annual wages;\n (d) members with wages greater than seventy-five thousand dollars per\nannum but not more than one hundred thousand dollars per annum shall\ncontribute seven and one-quarter per centum of annual wages; and\n (e) members with wages greater than one hundred thousand dollars per\nannum shall contribute seven and one-half per centum of annual wages.\n Notwithstanding the foregoing, during each of the first three plan\nyears (April first to March thirty-first) in which such member has\nestablished membership in the New York state and local police and fire\nretirement system, such member shall contribute a percentage of annual\nwages in accordance with the preceding schedule based upon a projection\nof annual wages provided by the employer. Notwithstanding the foregoing,\nwhen determining the rate at which members enrolled in the plan provided\nby this section shall contribute for any plan year (April first to March\nthirty-first) between April first, two thousand twenty-two and April\nfirst, two thousand twenty-eight, such rate shall be determined by\nreference to employees annual base wages of such member in the second\nplan year (April first to March thirty-first) preceding such current\nplan year. Base wages shall include regular pay, shift differential pay,\nlocation pay, and any increased hiring rate pay, but shall not include\nany overtime payments.\n 2. (a) Effective July first, two thousand twenty-five, any member\ncurrently enrolled pursuant to this section, who first became a member\nof the New York state and local police and fire retirement system prior\nto July first, two thousand twenty-five, shall be required to make\nemployee contributions pursuant to section twelve hundred four of this\nchapter. No other employee contributions shall be required.\n * (b) Effective October first, two thousand twenty-six, any member\ncurrently enrolled pursuant to this section, who first became a member\nof the New York state and local police and fire retirement system on or\nafter July first, two thousand twenty-five, shall be required to make\nemployee contributions pursuant to section twelve hundred four of this\nchapter. No other employee contributions shall be required.\n * NB Effective October 1, 2026\n h. The provisions of this section shall be controlling,\nnotwithstanding any provision of law to the contrary.\n