N.Y. Retirement & Social Security Law § 302: Definitions

§ 302. 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. "Accumulated contributions." The sum of all the amounts deducted

from the compensation of a member or contributed by him, standing to the

credit of his individual account in the annuity savings fund together

with regular interest and special interest, if any, thereon.

2. "Annual compensation."

a. The salary or wages annually earnable by a member, including

maintenance, or any allowance in lieu thereof, received by the member.

b. The compensation earnable and any allowance of expenses or

maintenance, or any allowance in lieu thereof, received by a member as a

delegate, officer or employee of the conventions to revise and amend the

constitution of the state in the years nineteen hundred thirty-eight or

nineteen hundred sixty-seven or both.

3. "Annuity." The annual allowance for life, payable in monthly

installments and derived from a member's accumulated contributions made

pursuant to this article.

4. "Annuity reserve." The present value of all payments to be made on

account of any annuity or benefit in lieu of any annuity granted as

provided in this article, computed upon the basis of regular interest

and such mortality tables as shall be adopted by the comptroller.

5. "Beneficiary." Any person in receipt of a retirement allowance, or

other benefit pursuant to this article.

6. "Comptroller." The comptroller of the state.

7. "Department." Any agency of an employer or any unit of government

employing persons who are or may be entitled to become members of the

police and fire retirement system.

8. "Employer." The state, a participating employer, and any other unit

of government or organization obligated or agreeing, under this article,

to make contributions to the retirement system on behalf of its police

officers and firefighters.

9. "Final average salary."

a. The average annual compensation of a member for credited government

service not exceeding his three years of credited government service

immediately preceding his date of retirement.

b. In the case of a member having credit for three years or more of

member service, such term shall mean his highest average annual

compensation earned during any three consecutive years of member service

for which he is credited, provided that a member by written request,

filed with the comptroller prior to the effective date of retirement and

in form satisfactory to the comptroller, may select any other period of

three consecutive years of member service for which he is credited.

c. In the case of a member who:

(1) Served as a supervisor of a town when such town was not a

participating employer, and

(2) Was paid for such services on a fee basis, and

(3) Upon the town's subsequently becoming a participating employer,

has paid contributions to the police and fire retirement system with

respect to salary received for prior county services,

such term shall mean, at the option of such member, his or her average

annual compensation, including such fees and salary, earned by him or

her during any three consecutive years of service with such municipality

selected by the applicant prior to the date of his or her retirement.

d. By the adoption, filing and approval, where required, of a

resolution in the manner provided by section three hundred thirty or

three hundred thirty-one of this article, as the case may be, a

participating employer may elect to provide that "Final Average Salary"

shall mean the regular compensation earned from such participating

employer by a member during the twelve months of actual service

immediately preceding the date of such employee's retirement, exclusive

of any lump sum payments for sick leave, or accumulated vacation credit,

or any form of termination pay; provided, however, if the compensation

earned in said twelve months exceeds that of the previous twelve months

by more than twenty per centum, the amount in excess of twenty per

centum shall be excluded in the computation of final average salary;

provided further, however, that the benefits computed pursuant to this

paragraph shall be payable unless the member would otherwise be entitled

to a greater benefit under other provisions of this subdivision, in

which case such greater benefit shall be payable.

e. (1) Notwithstanding the provisions of paragraph d of this

subdivision and of section four hundred thirty-one of this chapter,

compensation earned for working vacations shall be considered regular

compensation for the purpose of calculating the final average salary

under paragraph d of this subdivision of a member whose employer elects

the benefit provided under this paragraph and to assume the additional

cost. The benefit provided for in this paragraph shall be conditioned

upon the participating employer electing, in a manner similar to that

provided in subdivision a of section three hundred thirty of this

article, to provide this benefit and assume the additional cost thereof.

The additional cost for the election of this option, for a member whose

employer is a unit of government in the city of Buffalo, may require a

past service cost which shall be borne over a five year period from the

date of election. The first year payment shall not exceed $1.35 million,

with the balance to be paid in four equal annual payments. Such election

shall only apply to all of the eligible employees who retired on or

before the effective date of this paragraph. Such election must be filed

with the comptroller on or before December thirty-first, nineteen

hundred ninety; provided, however, for a member whose employer is a unit

of government in the city of Buffalo, such election must be filed with

the comptroller on or before December thirty-first, nineteen hundred

ninety-three.

(2) The benefit provided for in this paragraph shall be paid from

additional contributions made by the appropriate participating employer

on account of such members. The actuarial present value of the

additional benefits payable pursuant to the provisions of this paragraph

shall be funded over a five year period. The amount of the annual

payment in each of the five years shall be determined by the retirement

system actuary and it shall be paid by each of the electing employers

for each employee who receives the benefits payable under this

paragraph. Upon approval of the comptroller, the amount of such required

contributions shall be certified by him to the fiscal officer of the

electing employer.

(3) An employer who makes an election under this paragraph shall

prepare and file with the retirement system a list of the names and

social security numbers of all its employees who retired on or before

the effective date of this paragraph who received compensation for

working vacation during their last twenty-four months of service. The

list shall also contain the amount of working vacation compensation

earned by each employee during the last twelve months of service.

(4) For the purposes of this paragraph, the term employer shall mean

only a city with a population in excess of fifty thousand in the most

recent decennial census recorded prior to the effective date of this

paragraph.

10. "Fiscal year." Any year commencing April first and ending March

thirty-first next following.

11. "Police or fire service." Paid service as follows:

a. Service as an officer or member of the state police force in the

executive department.

b. Service as an officer or member of a police force or department of

a state park authority or commission.

c. Service as an officer or member of an organized police force or

department of any county, city, town, village, police district,

authority or other participating employer.

d. Service as an officer or member of an organized fire department of

any county, city, town, village or fire district or other participating

employer.

e. Service as other than an officer or member of an organized police

or fire department and for which credit is given under the provisions of

sections three hundred eighty-one, three hundred eighty-one-a, three

hundred eighty-three, three hundred eighty-three-a, three hundred

eighty-four, three hundred eighty-four-a, three hundred eighty-four-b,

three hundred eighty-five, three hundred eighty-five-a, three hundred

eighty-six, three hundred eighty-seven, three hundred eighty-eight.

* f. Service as a sworn police officer of the division of law

enforcement in the department of environmental conservation.

* NB There are two paragraph f's

* f. Service as a sworn police officer of the capital police force in

the office of general services.

* NB There are two paragraph f's

g. Service as a fire chief-airport, firefighter-airport, or fire

captain-airport, with the county of Monroe. Such persons shall be deemed

firefighters and members of an organized fire department for all

purposes under this chapter.

h. Service as an aircraft rescue firefighter with the Niagara frontier

transportation authority.

i. Service as a university police officer appointed by the state

university of New York pursuant to paragraph l of subdivision two of

section three hundred fifty-five of the education law.

j. Service as a supervisor of forest ranger services; assistant

supervisor of forest ranger services; forest ranger 3; forest ranger 2;

forest ranger 1 employed by the state department of environmental

conservation or sworn officer of the division of forest protection and

fire management in the department of environmental conservation

responsible for wild land search and rescue, wild land fire management

in the state as prescribed in subdivision eighteen of section 9-0105 and

title eleven of article nine of the environmental conservation law,

exercising care, custody and control of state lands administered by the

department of environmental conservation.

k. Service as an investigator or sworn officer of the New York

Waterfront Commission or the waterfront commission of New York harbor.

12. "Government service." Paid service as follows:

a. Service as an officer or employee of an employer, including service

(1) As a delegate, officer or employee of the conventions to revise

and amend the constitution of the state in the years nineteen hundred

thirty-eight or nineteen hundred sixty-seven or both, or

(2) Rendered to a village which became a city on or before May

twenty-fourth, nineteen hundred twenty-three.

b. Service as a public school teacher in the state rendered while

contributing to a local retirement system, subsequently absorbed by the

state teachers' retirement system, and where the contributions made

thereto were not returned to such contributor.

c. Teaching service in an institution for the instruction of the deaf,

mute or the blind, which receives state pupils whose instruction and

support are paid for by the state or a participating employer.

d. Library service from July first, nineteen hundred twenty-two, only

to the extent that such service is paid from appropriations by a

participating employer.

e. Service in any city or county institution that became a state

institution on or before May eleventh, nineteen hundred twenty, only to

the extent that such service is paid for by the state or by such

institution.

12-a. "Infant." Any person who has not attained the age of eighteen

years.

13. "Local legislative body."

a. In the case of a county, the board of supervisors.

b. In the case of a city, the council, common council or board of

aldermen and the board of estimate, board of estimate and apportionment

or board of estimate and contract, if there be one.

c. In the case of a town, the town board.

d. In the case of a village, the board of trustees.

e. In the case of any other municipality, the body charged by law with

the government or management thereof.

14. "Local pension system." Any retirement, pension or annuity fund or

system of any county, city, town, village, fire or police district of

the state.

15. "Medical board." The board of physicians provided by section three

hundred seventy-four of this article.

16. "Member." Any person included in the membership of the retirement

system as provided in section three hundred forty of this article.

17. "Member service."

a. Any police or fire service rendered in the employ of the state, or

an agency thereof, subsequent to January first, nineteen hundred

twenty-one.

b. Any police or fire service rendered in the employ of a

participating employer subsequent to the date it becomes a participating

employer.

c. Any police or fire service rendered in the employ of a

participating employer between the first date of its eligibility to

participate in the retirement system and the first day of its actual

participation therein, provided such employer elected to participate

within the first year of its eligibility to do so.

d. Any service for which credit is given under the provisions of

sections three hundred eighty-one, three hundred eighty-one-a, three

hundred eighty-two, three hundred eighty-three, three hundred

eighty-three-a, three hundred eighty-four, three hundred eighty-four-a,

three hundred eighty-four-b, three hundred eighty-five, three hundred

eighty-five-a, three hundred eighty-six, three hundred eighty-seven,

three hundred eighty-eight.

18. "Minimum retirement age." Age sixty, except that as to members who

shall have elected to contribute on the basis of retirement at the age

fifty-five, such term shall mean age fifty-five.

19. "Municipality." A county, city, town, village, police district or

fire district or public or quasi-public organization participating as

provided in section three hundred thirty-one.

20. "Participating employer." Any municipality participating in the

police and fire retirement system.

21. "Payroll." Annual compensation earnable by members, when used as a

basis for determination of the amount to be contributed by an employer

to the retirement system.

22. "Pension." The annual allowance for life, payable in monthly

installments, derived from contributions made to the pension

accumulation fund pursuant to this article.

22-a. "Pension-providing-for-increased-take-home-pay." The annual

allowance for life payable in monthly installments derived from

contributions made to the pension accumulation fund pursuant to section

three hundred seventy-a of this article.

23. "Pension reserve." The present value of all payments to be made on

account of any pension, or benefit in lieu of any pension, granted as

provided in this article, computed upon the basis of regular interest

and such mortality tables as shall be adopted by the comptroller.

24. "Prior service." Not to exceed a total of thirty-five years of

service rendered as follows:

a. Government service rendered to the state prior to January first,

nineteen hundred twenty-one.

b. Government service rendered to a participating employer, other than

as provided in section thirty-one of this chapter, prior to the first

date of eligibility of such employer to participate in the state

employees' retirement system. In the case of any such participating

employer which did not elect to participate in the retirement system

until after its first year of eligibility to so participate, such term

shall mean, in addition, three-fourths of all government service

rendered to it between its first date of eligibility to so participate

and the date when it became a participating employer. The local

legislative body of such employer, by resolution duly adopted, may

determine to allow full credit therefor.

c. Service allowed as prior service by an employer pursuant to section

thirty-one of this chapter.

d. Service of honorably discharged 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 or,

if not actual residents of the state of that time, are or were or are

hereafter employees of a participating employer created by and deriving

its powers from an agreement between this state and any other state and

were actual residents of such other state at the time of their entry

into the military service of the United States:

(1) Rendered in time of war and prior to July second, nineteen hundred

twenty-one, or

(2) Rendered with the American expeditionary forces subsequent to

November eleventh, nineteen hundred eighteen, and prior to June

thirtieth, nineteen hundred nineteen, provided such entry occurred after

November eleventh, nineteen hundred eighteen.

e. Service of members of the national guard in the military service of

the United States pursuant to the call of the president for Mexican

border duty.

25. "Rate of normal contribution."

a. In the case of an employer, the rate of annual contribution

computed pursuant to paragraph one of subdivision b of section three

hundred twenty-three of this article.

b. In the case of a member, the basic rate of contribution determined

without modification pursuant to subdivision b of section three hundred

twenty-one of this article.

26. "Regular interest." a. Such term shall mean interest recommended

by the actuary and promulgated by the comptroller as provided in

paragraph four of subdivision b of section three hundred eleven of this

article, which is in effect on the date of a member's retirement, and

such rate shall be no less than four per centum per annum and at no more

than seven per centum per annum, compounded annually.

b. However, for purposes of crediting interest to individual accounts

in the annuity savings fund, such term shall mean four per centum per

annum, compounded annually, in the case of police officers and

firefighters who last became members of the New York state and local

employees' retirement system on or before June thirtieth, nineteen

hundred forty-three and who have continuously thereafter been members of

either such system or the police and fire retirement system and shall

mean three per centum per annum, compounded annually, in the case of all

other police officers and firefighters.

26-a. "Reserve-for-increased-take-home-pay." The amount of the reserve

provided by the employer which shall be equivalent to that per centum of

the member's compensation by which his contribution is reduced or would

otherwise be reduced if his rate of contribution equaled or exceeded

eight per centum as provided in subdivision a of section three hundred

seventy-a of this article and that per centum by which his contribution

is suspended as provided in subdivision aa of section three hundred

seventy-a of this article during the period his employer contributes

pursuant to section three hundred seventy-a of this article toward

pensions-for-increased-take-home-pay, plus regular interest thereon.

27. "Retirement allowance." The annuity plus the pension and the

pension-providing-for-increased-take-home-pay, if any.

28. "Retirement system." The New York state and local police and fire

retirement system provided for in section three hundred ten of this

article.

29. "Service in the Korean conflict." Military service during the

period commencing June twenty-seventh, nineteen hundred fifty, and

terminating January thirty-first, nineteen hundred fifty-five, as a

member of the armed forces of the United States of any person who:

a. (1) Has been honorably discharged or released therefrom under

honorable circumstances, or (2) has a qualifying condition, as defined

in section three hundred fifty of the executive law, and has received a

discharge other than bad conduct or dishonorable from such service, or

(3) is a discharged LGBT veteran, as defined in section three hundred

fifty of the executive law, and has received a discharge other than bad

conduct or dishonorable from such service, and

b. Was a resident of this state at the time of his entrance into such

armed forces, or, if not a resident of this state at that time, was then

or thereafter became an employee of a participating employer created by

and deriving its powers from an agreement between this state and any

other state and was a resident of such other state at the time of his

entrance into such armed forces, and

c. Was a member of the New York state and local employees' retirement

system and an employee of the state or of a participating employer of

such system at the time he or she entered such armed forces or was an

employee of an employer which was not a participating employer at the

time he or she entered such armed forces but which elected to become a

participating employer of such system while he or she was absent on

military duty, or was an employee of the state or of a participating

employer or was a teacher as defined in article eleven of the education

law at the time of his or her entrance into the armed forces and became

a member of the police and fire retirement system subsequent to

separation or discharge from the armed services, and

d. Returned to the employment of the state or a participating

employer, within one year following discharge or release or completion

of advanced education provided under the servicemen's readjustment act

of nineteen hundred forty-four, certified on a certificate for service

in war after world war I, and allowable as provided in section three

hundred forty-one of this article. Such service shall not include any

periods during which civil compensation was received by the member under

the provisions of section two hundred forty-two of the military law or

section six of chapter six hundred eight of the laws of nineteen hundred

fifty-two.

29-a. "Emergency service on or after October first, nineteen hundred

sixty-one." Active duty (other than for training) in the armed forces of

the United States as defined in title ten of the United States code on

or after October first, nineteen hundred sixty-one and terminating on

August thirty-first, nineteen hundred sixty-two, of any person who:

a. Was a resident of this state at the time of his entrance into such

armed forces, or, if not a resident of this state at that time, was then

or thereafter became an employee of a participating employer created by

and deriving its powers from an agreement between this state and any

other state and was a resident of such other state at the time of his

entrance into such armed forces, and

b. Was a member of the New York state and local employees' retirement

system and an employee of the state or of a participating employer of

such system at the time he or she entered such armed forces or was an

employee of an employer which was not a participating employer at the

time he or she entered such armed forces but which elected to become a

participating employer while he or she was absent on military duty, or

was an employee of the state or of a participating employer or was a

teacher as defined in article eleven of the education law at the time of

his or her entrance into the armed forces and became a member of the

police and fire retirement system subsequent to separation or discharge

from the armed services, and

c. Returned to the employment of the state or a participating

employer, within one year following discharge or release, or completion

of advanced education provided by the United States for education of

Korean conflict veterans, certified on a certificate for service in war

after world war I, and allowable as provided in section three hundred

forty-one of this article. Such service shall not include any periods

during which civil compensation was received by the member for accrued

vacation and overtime credit or under the provisions of section two

hundred forty-two of the military law or section six of chapter six

hundred eight of the laws of nineteen hundred fifty-two.

d. Credit under this section shall not accrue to a person who is

released from active duty under conditions other than honorable, unless

such person has a qualifying condition, as defined in section three

hundred fifty of the executive law, and has received a discharge other

than bad conduct or dishonorable from such service, or is a discharged

LGBT veteran, as defined in section three hundred fifty of the executive

law, and has received a discharge other than bad conduct or dishonorable

from such service.

30. "Service in war after world war I." Service in world war II,

service in the Korean conflict, or emergency service on or after October

first, nineteen hundred sixty-one.

31. "Service in world war II." (1) Military service during the period

commencing July first, nineteen hundred forty, and terminating December

thirty-first, nineteen hundred forty-six, as a member of the armed

forces of the United States, or service by one who was employed by the

War Shipping Administration or Office of Defense Transportation or their

agents as a merchant seaman documented by the United States Coast Guard

or Department of Commerce, or as a civil servant employed by the United

States Army Transport Service (later redesignated as the United States

Army Transportation Corps, Water Division) or the Naval Transportation

Service; and who served satisfactorily as a crew member during the

period of armed conflict, December seventh, nineteen hundred forty-one,

to August fifteenth, nineteen hundred forty-five, aboard merchant

vessels in oceangoing, i.e., foreign, intercoastal, or coastwise service

as such terms are defined under federal law (46 USCA 10301 & 10501) and

further to include "near foreign" voyages between the United States and

Canada, Mexico, or the West Indies via ocean routes, or public vessels

in oceangoing service or foreign waters and who has received a

Certificate of Release or Discharge from Active Duty and a discharge

certificate, or an Honorable Service Certificate/Report of Casualty,

from the Department of Defense, or service by one who served as a United

States civilian employed by the American Field Service and served

overseas under United States Armies and United States Army Groups in

world war II during the period of armed conflict, December seventh,

nineteen hundred forty-one through May eighth, nineteen hundred

forty-five, and who (i) was discharged or released therefrom under

honorable conditions, or (ii) has a qualifying condition, as defined in

section three hundred fifty of the executive law, and has received a

discharge other than bad conduct or dishonorable from such service, or

(iii) is a discharged LGBT veteran, as defined in section three hundred

fifty of the executive law, and has received a discharge other than bad

conduct or dishonorable from such service, or service by one who served

as a United States civilian Flight Crew and Aviation Ground Support

Employee of Pan American World Airways or one of its subsidiaries or its

affiliates and served overseas as a result of Pan American's contract

with Air Transport Command or Naval Air Transport Service during the

period of armed conflict, December fourteenth, nineteen hundred

forty-one through August fourteenth, nineteen hundred forty-five, and

who (iv) was discharged or released therefrom under honorable

conditions, or (v) has a qualifying condition, as defined in section

three hundred fifty of the executive law, and has received a discharge

other than bad conduct or dishonorable from such service, or (vi) is a

discharged LGBT veteran, as defined in section three hundred fifty of

the executive law, and has received a discharge other than bad conduct

or dishonorable from such service, or of any person who:

a. (i) Has been honorably discharged or released therefrom under

honorable circumstances, or (ii) has a qualifying condition, as defined

in section three hundred fifty of the executive law, and has received a

discharge other than bad conduct or dishonorable from such service, or

(iii) is a discharged LGBT veteran, as defined in section three hundred

fifty of the executive law, and has received a discharge other than bad

conduct or dishonorable from such service, and

b. Was a resident of this state at the time of his entrance into such

armed forces, or, if not a resident of this state at that time, was then

or thereafter became an employee of a participating employer created by

and deriving its powers from an agreement between this state and any

other state and was a resident of such other state at the time of his

entrance into such armed forces, and

c. Was either a member of the New York state and local employees'

retirement system and an employee of the state or of a participating

employer of such system at the time he or she entered such armed forces

or became such employee and such member while in such armed forces on or

before July first, nineteen hundred forty-eight, or became such employee

while in such armed forces and subsequently became such member on or

before July first, nineteen hundred forty-eight, or was an employee of

an employer which was not a participating employer at the time he or she

entered such armed forces but which elected to become a participating

employer while he or she was absent on military duty, or was an employee

of the state or of a participating employer or was a teacher as defined

in article eleven of the education law at the time of his or her

entrance into the armed forces and became a member of the police and

fire retirement system subsequent to separation or discharge from the

armed services, and

d. Returned to the employment of the state or a participating

employer, within one year following discharge or release or completion

of advanced education provided under the servicemen's readjustment act

of nineteen hundred forty-four, certified on a world war II military

service certificate, and allowable as provided in section forty-one of

this article. Such service shall not include any periods during which

civil compensation was received by the member under the provisions of

section two hundred forty-two of the military law, or section six of

chapter six hundred eight of the laws of nineteen hundred fifty-two; or

(2) Military service, not in excess of three years and not otherwise

creditable under paragraph one hereof, rendered on active duty in the

armed forces of the United States during the period commencing July

first, nineteen hundred forty, and terminating December thirty-first,

nineteen hundred forty-six, or service by one who was employed by the

War Shipping Administration or Office of Defense Transportation or their

agents as a merchant seaman documented by the United States Coast Guard

or Department of Commerce, or as a civil servant employed by the United

States Army Transport Service (later redesignated as the United States

Army Transportation Corps, Water Division) or the Naval Transportation

Service; and who served satisfactorily as a crew member during the

period of armed conflict, December seventh, nineteen hundred forty-one,

to August fifteenth, nineteen hundred forty-five, aboard merchant

vessels in oceangoing, i.e., foreign, intercoastal, or coastwise service

as such terms are defined under federal law (46 USCA 10301 & 10501) and

further to include "near foreign" voyages between the United States and

Canada, Mexico, or the West Indies via ocean routes, or public vessels

in oceangoing service or foreign waters and who has received a

Certificate of Release or Discharge from Active Duty and a discharge

certificate, or an Honorable Service Certificate/Report of Casualty,

from the Department of Defense, or service by one who served as a United

States civilian employed by the American Field Service and served

overseas under United States Armies and United States Army Groups in

world war II during the period of armed conflict, December seventh,

nineteen hundred forty-one through May eighth, nineteen hundred

forty-five, and who (i) was discharged or released therefrom under

honorable conditions, or (ii) has a qualifying condition, as defined in

section three hundred fifty of the executive law, and has received a

discharge other than bad conduct or dishonorable from such service, or

(iii) is a discharged LGBT veteran, as defined in section three hundred

fifty of the executive law, and has received a discharge other than bad

conduct or dishonorable from such service, or service by one who served

as a United States civilian Flight Crew and Aviation Ground Support

Employee of Pan American World Airways or one of its subsidiaries or its

affiliates and served overseas as a result of Pan American's contract

with Air Transport Command or Naval Air Transport Service during the

period of armed conflict, December fourteenth, nineteen hundred

forty-one through August fourteenth, nineteen hundred forty-five, and

who (iv) was discharged or released therefrom under honorable

conditions, or (v) has a qualifying condition, as defined in section

three hundred fifty of the executive law, and has received a discharge

other than bad conduct or dishonorable from such service, or (vi) is a

discharged LGBT veteran, as defined in section three hundred fifty of

the executive law, and has received a discharge other than bad conduct

or dishonorable from such service, or by a person who was a resident of

New York state at the time of entry into such service and at the time of

being discharged therefrom (vii) under honorable circumstances, or

(viii) with a qualifying condition, as defined in section three hundred

fifty of the executive law, and received a discharge other than bad

conduct or dishonorable from such service, or (ix) as a discharged LGBT

veteran, as defined in section three hundred fifty of the executive law,

and received a discharge other than bad conduct or dishonorable from

such service, or, if not a resident of this state at such times was then

or thereafter became an employee of a participating employer created by

and deriving its powers from an agreement between this state and any

other state, and was a resident of such other state at the time of entry

into and discharge from such service, and who makes the payments

required by subdivision k of section three hundred forty-one of this

chapter.

However, no military service shall be creditable under this paragraph

two in the case of a member under an existing plan permitting retirement

upon twenty years of creditable service who is receiving a federal

pension (other than for disability) based upon a minimum of twenty years

of military service in the armed forces of the United States nor shall

such military service be creditable in the case of a member under any

other plan who is receiving a military pension (other than for

disability) for such service.

32. "Service retirement benefit." Any type of retirement benefit

provided by this article and payable out of the pension reserve fund,

except the ordinary disability retirement, accidental disability

retirement, discontinued service retirement, ordinary death and

accidental death benefit.

33. "State." The state of New York.

34. "Total service." All police and fire service while a member of the

police and fire retirement system, all service for which a member has

received credit under a retirement system maintained by the state prior

to becoming a member of the police and fire retirement system, all prior

service certified on a valid prior service certificate, and all service

in war after world war I certified on a valid military service

certificate. For the purposes of this article, a valid certificate

heretofore issued for service in world war II shall be deemed a

certificate for service in war after world war I.

35. "Special interest." A distribution to the annuity savings fund, in

addition to regular interest, to be credited to the annuity savings

accounts of members, the size of this distribution, if any, to be

determined pursuant to the provisions of subdivision i of section three

hundred thirteen of this article.