GroundRules
N.Y. Retirement & Social Security Law § 379: Cafeteria plans
Where this section sits in the code
- Retirement & Social Security Law
- Article 8. New York State and Local Police and Fire Retirement System
- Title 9. General Provisions Relating to Retirement; Retirement Plans Applicable to Members Generally
§ 379. Cafeteria plans. To the extent permitted by section one
hundred twenty-five of the internal revenue code and any regulations
adopted pursuant thereto, any salary reduction elected by an employee
who is a participant in the New York state and local police and fire
retirement system under a cafeteria plan or flexible benefit plan shall
be considered part of the annual compensation for the purpose of
computing employer and employee retirement plan contributions and for
computing retirement benefits.
Collected 2026-09-14T19:32:45Z. Source file · JSON