N.Y. Retirement & Social Security Law § 511: Coordination with social security benefits

§ 511. Coordination with social security benefits. a. A member's

service retirement or disability benefit shall be reduced by fifty

percent of the primary social security retirement or disability benefit,

as the case may be, commencing at (i) age sixty-two, with respect to

service retirement benefits which commence at or before such age, or

disability benefits paid to a disability retiree who is not eligible for

or receiving primary social security disability benefits, or (ii) on the

date on which such member first becomes eligible to receive primary

social security disability benefits, with respect to disability benefits

paid to a disability retiree who is eligible for primary social security

disability benefits, or (iii) on the date such member separates from

service, if later than age sixty-two.

b. A member's primary social security retirement or disability benefit

shall mean the social security benefit computed as of the time of

separation from service on benefit levels then in effect. In no event

shall a benefit payable under this article be reduced as a result of any

increase in social security benefits which occurs after the day on which

such member last separated from service. Provided, however, in

determining the applicable date pursuant to the preceding sentence, any

period of service immediately prior to such separation which was not

allowable as credited service pursuant to section five hundred thirteen

shall be disregarded.

c. 1. A member's primary social security retirement or disability

benefit, for offset purposes, shall be the member's federal social

security primary insurance amount, calculated as hereinafter provided.

In determining a member's primary insurance amount, only wages for

service with a public employer shall be included during years of such

service, and zero earnings shall be used for all other years in the

member's federal social security benefit computation period. Provided,

however, that a member's primary insurance amount shall in no event

exceed the amount determined pursuant to paragraph two.

2. A member's primary insurance amount shall be determined under this

paragraph if a lower amount would thereby result. In determining a

member's primary insurance amount hereunder, only wages for service with

a public employer shall be included during years of such service. The

member's highest annual wage earned during any calendar year of the

final five calendar years of service with a public employer shall be

used for all years of the member's federal social security benefit

computation period, if any, falling after such member's separation from

such service up to age sixty-two if separation occurs before age

sixty-two. Such highest annual wage shall be used for the final calendar

year of service and, reduced by five percent per year for each year

preceding such final calendar year of service, shall be used for all

years of the applicable social security benefit computation period which

precede the final calendar year of such member's service with a public

employer. The primary insurance amount, as determined above, shall be

then reduced by a fraction, the numerator of which shall be the total

years and parts thereof (measured in months) of service with a public

employer, and the denominator of which shall be the total number of

years in the member's social security benefit computation period.

d. The member's primary social security disability benefit, for offset

purposes, shall equal the member's primary insurance amount. The

member's primary social security retirement benefit, for offset

purposes, shall equal the member's primary insurance amount

(i) reduced by five-ninths of one percent for each month, or part

thereof, that separation from service upon retirement (or the date

benefits commence, if later) precedes attainment of age sixty-five,

provided that such reduction, in no event, shall exceed twenty percent,

or

(ii) increased by one-twelfth of one percent for each month that

separation from service upon retirement exceeds attainment of age

sixty-five.

e. Except as otherwise provided herein, a member's primary insurance

amount shall be determined as provided in the federal social security

act, and the rules and regulations promulgated thereunder.

f. This section shall not apply to general members in the uniformed

correction force of the New York city department of correction or to

uniformed personnel in institutions under the jurisdiction of the

department of corrections and community supervision and security

hospital treatment assistants, as those terms are defined in subdivision

i of section eighty-nine of this chapter, provided, however, that the

provisions of this section shall apply to a New York city uniformed

correction/sanitation revised plan member.

g. This section shall not apply to a New York city enhanced plan

member who receives the ordinary disability benefit provided for in

subdivision c-1 of section five hundred six of this article or the

accidental disability benefit provided for in paragraph three of

subdivision c of section five hundred seven of this article.