N.Y. Retirement & Social Security Law § 383-e: Retirement of officers of state law enforcement; twenty year retirement plan

§ 383-e. Retirement of officers of state law enforcement; twenty year

retirement plan. a. Membership. Every non-seasonally appointed sworn

member or officer of the division of law enforcement in the department

of environmental conservation, a forest ranger in the service of the

department of environmental conservation, which shall mean a person who

serves on a full-time basis in the title of forest ranger I, forest

ranger II, forest ranger III, assistant superintendent of forest fire

control, superintendent of forest fire control or any successor titles

or new titles in the forest ranger title series in the department of

environmental conservation, a police officer in the department of

environmental conservation, the regional state park police, and

university police officers whose date of membership is on or after July

first, two thousand twenty-five shall be covered by the provisions of

this section. Every member described in this subdivision in such service

whose date of membership is on or after January ninth, two thousand ten,

but before July first, two thousand twenty-five may irrevocably elect to

be covered by the provisions of this section by filing an election

therefor with the comptroller. The deadline to make such election for

every member described in this subdivision in such service shall be

December thirty-first, two thousand twenty-six or within one year of

employment in an eligible title, whichever is later. To be effective,

such election must be duly executed and acknowledged on a form prepared

by the comptroller for that purpose.

b. Retirement allowance. A member, covered by the provisions of this

section at the time of retirement, shall be entitled to retire upon

completion of twenty years of total creditable service in such titles,

and shall retire upon the attainment of the mandatory retirement age

prescribed by this section, 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 for such years of service as provided in paragraph four

of this subdivision, shall be sufficient to provide such member with a

retirement allowance of one-half of such member's final average salary.

2. Upon completion of more than twenty years of such service and upon

retirement, each such member shall receive, for each year of service in

excess of twenty, an additional pension which, together with an annuity

for each such year as provided in paragraph four of this subdivision,

shall be equal to one-hundredth of such member's final average salary,

provided, however, that the pension payable pursuant to this section

shall not exceed sixty-five per centum of final average salary.

3. Upon attainment of the mandatory retirement age without completion

of twenty years of such service, each such member shall receive a

pension which, together with an annuity for such years of service as

provided in paragraph four of this subdivision, shall be equal to

one-fortieth of such member's final average salary for each year of

creditable service in such titles. Every such member shall also be

entitled to an additional pension equal to the pension for any

creditable service rendered while not an employee in such titles 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 such member's

final average salary.

4. The annuity provided under paragraphs one, two and three of this

subdivision shall be the actuarial equivalent, at the time of

retirement, of the member's accumulated contributions based upon the

rate of contribution fixed under section three hundred eighty-three of

this title and upon the salaries earned while in such service. Such

annuity shall be computed as it would be if it were not reduced by the

actuarial equivalent of any outstanding loan nor by reason of the

member's election to decrease such member's contributions toward

retirement in order to apply the resulting amount toward payment of

contributions for old age and survivor's insurance. Any accumulated

contributions in excess of the amount required to provide the annuity

computed pursuant to this paragraph shall be used to increase the

member's retirement allowance.

c. Credit for previous service. In computing the years of total

creditable service for each member described herein, full credit shall

be given and full allowance shall be made for service rendered as a

member of a retirement plan established pursuant to section three

hundred eighty-one-b of this title, a police officer or state university

peace officer or member of a police force or department of a state park

authority or commission or an organized police force or department of a

county, city, town, village, police district, authority or other

participating employer or member of the capital police force in the

office of general services while a member of the New York state and

local police and fire retirement system, of the New York state and local

employees' retirement system or of the New York city police pension fund

and for all service for which full credit has been given and full

allowance made pursuant to the provisions of section three hundred

seventy-five-h of this article provided, however, that full credit

pursuant to the provisions of such section shall mean only such service

as would be creditable service pursuant to the provisions of section

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

eighty-three-b, as added by chapter six hundred seventy-four of the laws

of nineteen hundred eighty-six, three hundred eighty-three-b, as added

by chapter six hundred seventy-seven of the laws of nineteen hundred

eighty-six, three hundred eighty-three-c or three hundred eighty-three-d

of this title or pursuant to the provisions of title thirteen of the

administrative code of the city of New York for any member contributing

pursuant to this section who transferred to the jurisdiction of the

department of environmental conservation including but not limited to

environmental conservation officers and forest rangers, regional state

park police or state university of New York peace officers.

d. Retirement for cause. Upon receipt of a certificate from the head

of the entity where such member is employed or such member's designee, a

member as described in subdivision a of this section, who has accrued

twenty-five or more years of service credit under this section shall be

retired on the first day of the second month next succeeding the date

such certificate was filed with the comptroller.

e. Credit for military service. In computing the years of total

creditable service full credit shall be given and full allowance shall

be made for service of such member in war after world war I as defined

in section three hundred two of this article, provided such member at

the time of such member's entrance into the armed forces was in police

service as defined in subdivision eleven of section three hundred two of

this article.

f. Transfer of membership to employees' retirement system. 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 such member's membership into such employees'

retirement system.

g. Employee contributions. 1. Notwithstanding any provisions of this

chapter to the contrary, any member currently enrolled pursuant to this

section shall be required to make employee contributions equal to the

amounts identified in this section. No other employee contributions

shall be required. Upon the date of enrollment in the plan provided by

this section, the rate at which each such member shall make basic member

contributions in any plan year (April first to March thirty-first) shall

be determined by reference to the wages of such member in the second

plan year (April first to March thirty-first) preceding such current

plan year as follows:

(a) members with wages of forty-five thousand dollars per annum or

less shall contribute four and one-half per centum of annual wages;

(b) members with wages greater than forty-five thousand dollars per

annum, but not more than fifty-five thousand dollars per annum shall

contribute five per centum of annual wages;

(c) members with wages greater than fifty-five thousand dollars per

annum, but not more than seventy-five thousand dollars per annum shall

contribute six per centum of annual wages;

(d) members with wages greater than seventy-five thousand dollars per

annum but not more than one hundred thousand dollars per annum shall

contribute seven and one-quarter per centum of annual wages; and

(e) members with wages greater than one hundred thousand dollars per

annum shall contribute seven and one-half per centum of annual wages.

Notwithstanding the foregoing, during each of the first three plan

years (April first to March thirty-first) in which such member has

established membership in the New York state and local police and fire

retirement system, such member shall contribute a percentage of annual

wages in accordance with the preceding schedule based upon a projection

of annual wages provided by the employer. Notwithstanding the foregoing,

when determining the rate at which members enrolled in the plan provided

by this section shall contribute for any plan year (April first to March

thirty-first) between April first, two thousand twenty-two and April

first, two thousand twenty-eight, such rate shall be determined by

reference to employees annual base wages of such member in the second

plan year (April first to March thirty-first) preceding such current

plan year. Base wages shall include regular pay, shift differential pay,

location pay, and any increased hiring rate pay, but shall not include

any overtime payments.

2. (a) Effective July first, two thousand twenty-five, any member

currently enrolled pursuant to this section, who first became a member

of the New York state and local police and fire retirement system prior

to July first, two thousand twenty-five, shall be required to make

employee contributions pursuant to section twelve hundred four of this

chapter. No other employee contributions shall be required.

* (b) Effective October first, two thousand twenty-six, any member

currently enrolled pursuant to this section, who first became a member

of the New York state and local police and fire retirement system on or

after July first, two thousand twenty-five, shall be required to make

employee contributions pursuant to section twelve hundred four of this

chapter. No other employee contributions shall be required.

* NB Effective October 1, 2026

h. The provisions of this section shall be controlling,

notwithstanding any provision of law to the contrary.