ยง 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.
Structure New York Laws
RSS - Retirement and Social Security
Article 8 - New York State and Local Police and Fire Retirement System
370 - Superannuation Retirement.
370-A - Pensions-for-Increased-Take-Home-Pay.
371 - Optional Retirement at Age Fifty-Five; Alternative Plan.
371-A - Optional Retirement at Age Fifty-Five; New Plan.
372 - Optional Retirement at Age Fifty-Five; Closed Plan.
373 - Discontinued Service After Twenty Years.
374 - Procedure for Retirement.
374-A - Applications and Elections; Issues Due to Death.
375 - Allowance on Superannuation Retirement.
375-A - Non-Contributory Retirement Plan for State Employees.
375-B - Non-Contributory Retirement Plan for Members of Participating Employers.
375-C - Non-Contributory Retirement Plan Benefits.
375-D - Guaranteed Retirement Benefits for State Employees.
375-E - Guaranteed Retirement Benefits for Employees of Participating Employers.
375-F - Career Retirement Plan for State Employees.
375-G - Career Retirement Plan for Employees of Participating Employers.
375-H - Career Retirement Plan for State Employees; New Plan.
375-I - Improved Career Retirement Plan for Employees of Participating Employers.
375-J - Improved Career Retirement Plan for Employees of Participating Employers.
376 - Vested Retirement Allowance.
378 - Supplemental Retirement Allowance.