{"data":{"id":"us-ny/n.y.-retirement-social-security-law-379","jurisdiction":"us-ny","citation":"N.Y. Retirement \u0026 Social Security Law § 379","heading":"Cafeteria plans","body":"§ 379. Cafeteria plans.  To the extent permitted by section one\nhundred twenty-five of the internal revenue code and any regulations\nadopted pursuant thereto, any salary reduction elected by an employee\nwho is a participant in the New York state and local police and fire\nretirement system under a cafeteria plan or flexible benefit plan shall\nbe considered part of the annual compensation for the purpose of\ncomputing employer and employee retirement plan contributions and for\ncomputing retirement benefits.","path":["Retirement \u0026 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"],"source_url":"https://legislation.nysenate.gov/api/3/laws/RSS/379","current_through":"2026-09-11","vintage":"","retrieved_at":"2026-09-14T19:32:45Z","sha256":"de9ffec247454472b4350daf119aa0abd3b7a0f656bf5c6a5240c954fa09a349","source_id":"us-ny","stale":false,"prev":"us-ny/n.y.-retirement-social-security-law-378-a","next":"us-ny/n.y.-retirement-social-security-law-381"},"notice":"GroundRules: Original legal text. Not legal advice."}