New York Laws
Title 10 - Special Retirement Plans Applicable to Specified Classes of Members
384-D - Optional Twenty Year Retirement Plan for Certain Firefighters and Police Officers Whose Employer Elects to Provide Same.

(1) Upon completion of twenty years of such service and upon
retirement, each such member shall receive a pension which, together
with an annuity, if any, which shall be the actuarial equivalent of his
accumulated contributions at the time of his retirement and an
additional pension which is the actuarial equivalent of the
reserve-for-increased-take-home-pay to which he may then be entitled, if

any, shall be sufficient to provide him with a retirement allowance
equal to one-half of his final average salary.
(2) Upon attainment of age sixty-two and upon retirement without
completion of twenty years of such service, each such member shall
receive a pension which together with an annuity, if any, which shall be
the actuarial equivalent of his accumulated contributions at the time of
his retirement and an additional pension which is the actuarial
equivalent of the reserve-for-increased-take-home-pay to which he may
then be entitled, if any, shall be sufficient to provide him with a
retirement allowance equal to one-fortieth of his final average salary
for each year of creditable service in such fire department or police
force or department. Every such member shall also be entitled to an
additional pension equal to the pension for any creditable service
rendered while not an employee of such fire department or police force
or department 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
his final average salary.
For the purpose only of determining the amount of the pension provided
in this subdivision e, the annuity shall be computed as it would be if
it were not reduced by the actuarial equivalent of any outstanding loan,
and if it were not increased by the actuarial equivalent of any
additional contributions, and if it were not reduced by reason of the
member's election to decrease his annuity contributions to the
retirement system in order to apply the amount of such reduction in
payment of his contributions for old-age and survivors insurance
coverage.
f. The increased pensions to such members, as provided by this
section, shall be paid from additional contributions made by the
participating employer on account of such members. The actuary of the
retirement system shall compute the additional contribution required for
each member who elects to receive the special benefits provided under
this section. Such additional contributions shall be computed on the
basis of contributions during the prospective service of such member
which will cover the liability of the retirement system for such extra
pensions. Upon approval of the comptroller, such additional
contributions shall be certified by him to the fiscal officer of the
participating employer. The amount thereof shall be included in the
annual appropriation of the participating employer for its fire
department and police force or department. Such amount shall be paid on
the warrant of the fiscal officer of the participating employer to the
pension accumulation fund of the retirement system.
g. In computing the twenty years of completed service of a member of a
police department or fire department, full credit shall be given for
military service as defined in subdivisions twenty-nine-a and thirty of
section three hundred two of this chapter. In addition, full credit
shall be given and full allowance shall be made for prior service in a
fire department or police force or department, other than the force or
department in which he is a member at the time of retirement, if his
employer elects to assume the cost of such prior fire or police service
as hereinafter provided.
The member's employer, however, by appropriate action, may (a) in its
initial action under this section, elect to assume all of the additional
cost on account of service as an officer or member of any such
department or force rendered to such employer prior to the effective
date of such election and (b) in any subsequent action, as hereafter
provided in this paragraph, elect to assume all of the additional cost
on account of previous service as an officer or member of any such other

department or force and, in addition may in its initial action under
this section, elect to assume any multiple of twenty-five per centum of
such additional cost on account of such service for such current
employer rendered on and after the effective date of such initial
election. Any subsequent election changing the percentage of additional
cost assumed by an employer shall apply only to service rendered for
such employer on and after the effective date of such subsequent
election. The employer shall pay the additional cost so assumed by any
such election by means of annual contributions which shall be determined
by the actuary and paid by the employer in the same manner as the
contributions required under section three hundred twenty-three of this
article. An employer, which in its initial action elected to assume all
of the additional cost on account of service only as an officer or
member of its police or fire department rendered prior to the effective
date of such election may elect to assume all of the additional cost,
including the cost of the necessary actuarial reevaluation on account of
previous service rendered as an officer or member of any such organized
fire department or organized police force or department of any county,
city, town, village, fire district, police district, or participating
employer other than such employer.
h. Upon retirement of any member pursuant to this section, any
additional amounts credited to the member's annuity savings account
pursuant to subdivision b of section three hundred thirty of this
article shall be treated as excess contributions and shall be used to
provide an annuity in addition to the annuity prescribed by this
section. Any other amounts credited to the member's annuity savings
account, except the amounts contributed or required to be contributed
under this section and except such amounts as are required to produce
the retirement allowance provided by subdivision e of this section, may
at the option of the member at the time of retirement be withdrawn or
used to provide an annuity in addition to the annuity prescribed by this
section.
i. Every member contributing on the basis of this section shall be
separated from the service on the last day of the calendar month next
succeeding the calendar month in which he or she attains age sixty-five,
provided, however, that such a member who attained the age of sixty-five
before his or her employer elected to make the benefits provided herein
available to him or her, or who attains the age of sixty-five within one
month after his or her employer makes such benefits available, to be
eligible for a pension computed in accordance with the provisions of
subdivision e of this section, shall be separated from the service
within three months after his or her employer makes such benefits
available, or on or before December thirty-first, nineteen hundred
sixty-eight, whichever shall last occur, provided further, however, to
be eligible to remain on payroll under this section after attaining the
age of sixty-two, such members must be capable of performing the duties
of their position.
j. The provisions of this section shall be controlling notwithstanding
any provision in this article to the contrary.
k. The benefits of this section shall be available only to those
police officers and firefighters whose employer elects to provide such
benefits by adopting a resolution to such effect and filing a certified
copy thereof with the comptroller.
l. Except for members of the Westchester county department of public
safety services who are required to contribute to the retirement system
in the manner provided by section three hundred eighty-six of this
article, every member who enters or reenters service in the Westchester
county department of public safety services on or after July first,

nineteen hundred seventy-nine, and who is engaged directly in criminal
law enforcement activities which aggregate fifty per centum or more of
said member's service, shall contribute to the retirement system in the
manner provided for by this section.
m. Notwithstanding any inconsistent provision of law, if the town
board of the town of Southampton elects to make the benefits of this
section available to the members of its police department, each member
of such department shall be separated from service upon completion of
twenty years of service, provided, however, that the town board may
permit a member to continue in service on an annual basis after the
completion of twenty years of service, but in no event shall such annual
service be continued after a member has attained age sixty unless such
member has not attained twenty years of service.
n. Notwithstanding any inconsistent provision of law, if the village
board of the village of Westhampton Beach elects to make the benefits of
this section available to the members of its police department, each
member of each department shall be separated from service upon
completion of twenty years of service, provided, however, that the
village board will permit a member to continue in service on an annual
basis after the completion of twenty years of service, but in no event
shall such optional service be continued after a member has attained age
fifty-five.
o. Any member of the police and fire retirement system who was a
member of the New York state employees' retirement system while employed
as a police department cadet and whose membership therein was terminated
by his or her attaining membership in the police and fire retirement
system, may purchase credit in the said police and fire retirement
system for prior creditable service in the New York state employees'
retirement system earned while employed as a police department cadet and
shall have the period of such prior service credit counted as police
service for the purpose of determining the amount of his or her pension
and retirement allowance and period of service needed for retirement. In
order to purchase credit pursuant to this subdivision, the member shall
pay into the pension accumulation fund the contribution amount as
determined by the comptroller, either in a lump sum or in installments,
necessary to pay in full the cost of such previous service. If such
payment be made in installments, the same shall be paid within a period
no greater than the number of months of such member service granted.
p. (1) Any member of the police and fire retirement system, who was a
member of the New York state and local employees' retirement system
while employed as a police department cadet and whose membership therein
was terminated by his or her attaining membership in the police and fire
retirement system, may purchase credit in the said police and fire
retirement system for prior creditable service in the New York state
employees' retirement system earned as a police department cadet and
shall have the period of such prior service credit counted as police
service for the purpose of determining the amount of his or her pension
and retirement allowance and period of service needed for retirement. In
order to purchase credit pursuant to this subdivision a member shall
deposit in the pension accumulation fund a sum equal to the product of
the participating employers' normal contribution rate at the time of the
member's entry into such police department cadet service, his or her
annual rate of compensation at that time, and the period of police
department cadet service being claimed, with regular interest. Such
deposit must be made within one year of the date of election by the
participating employer, provided however, such member may elect to
deposit such amount over a period of time no greater than the period for
which credit is being claimed, in which case such payments must commence

within one year of the date of election by the participating employer.
If the full amount of such payments is not paid to the retirement
system, the amount of service credited shall be proportional to the
total amount of the payments made.
(2) The benefit provided for in paragraph one hereof shall be
conditioned upon the participating employer electing, within three years
of the effective date of this subdivision, in a manner similar to that
provided in subdivision a of section three hundred thirty of this
article to provide this benefit and assuming the additional cost thereof
on account of all of the officers and members of its organized police
force or department who are contributing under the provisions of this
section. The benefit provided for in paragraph one of this subdivision
shall be paid from additional contributions made by the appropriate
participating employer on account of such members. The actuary of the
retirement system shall compute the additional contributions for each
employer who elects to provide the benefits provided under paragraph one
of this subdivision. Such additional contributions shall be computed on
the basis of contributions during the prospective service of such
members which will cover the liability of the retirement system for such
extra pensions. Upon approval of the comptroller, such additional
contributions shall be certified by him to the fiscal officer of the
participating employer.
q. Notwithstanding any inconsistent provision of law, if any person
formerly employed as a paramedic by the town of Tonawanda between the
period of October seventeenth, nineteen hundred seventy-four to May
fourteenth, nineteen hundred eighty and who became employed by said town
as a police officer on May fifteenth, nineteen hundred eighty and was
assigned to the fifty-five year police retirement plan due to no
negligence of his own, desires to join the twenty year plan, he shall
have six months after the effective date of this subdivision to make
application for said transfer.
r. The benefits hereinabove provided shall be payable to a member,
unless at the date of retirement, such member would otherwise be
entitled to a greater benefit under other provisions of this article had
he withdrawn from this section, in which event such greater benefits
shall be payable.
s. 1. Any member of the city of Yonkers police department or fire
department who was previously enrolled in an optional twenty year
retirement plan pursuant to this section and whose enrollment in such
plan ceased upon transfer to the retirement plan created pursuant to
section three hundred eighty-eight of this article, may elect to
re-enroll in the twenty year retirement plan pursuant to this section if
the city council of the city of Yonkers elects to make such benefits
available.
2. The benefits provided by paragraph one of this subdivision shall be
conditioned upon the participating employer electing within three years
of the effective date of this subdivision, in a manner similar to the
election stipulated in subdivision b of section three hundred thirty of
this article, to provide such benefits and to assume the additional cost
of such benefits for all officers and members of its organized police
department and fire department who otherwise transferred to the
retirement plan provided by section three hundred eighty-eight of this
article.
t. Any member of the New York state and local police and fire
retirement system who was a member of the New York city employees'
retirement system while employed as a New York city police department
trainee or a New York city transit officer trainee and whose membership
therein was terminated by his attaining membership in the New York state

and local police and fire retirement system, may purchase credit in the
New York state and local police and fire retirement system for prior
creditable service in the New York city employees' retirement system
earned while employed as a police department trainee or transit officer
trainee and shall have the period of such prior service credit counted
as police service for the purpose of determining the amount of his
pension and retirement allowance and period of service needed for
retirement. In order to purchase credit pursuant to this subdivision,
the member shall pay into the pension accumulation fund the contribution
amount as determined by the comptroller, either in a lump sum or in
installments, necessary to pay in full the cost of such previous
service. If such payment be made in installments, the same shall be paid
within a period no greater than the number of months of such member
service granted.
* u. (1) Any member of the Nassau county police department who is
enrolled in section three hundred eighty-five-a of this article, may
elect to enroll in the twenty year retirement plan pursuant to this
section if Nassau county elects to make such benefits available.
(2) The benefits provided by paragraph one of this subdivision shall
be conditioned upon the participating employer electing within three
years of the effective date of this subdivision, in a manner similar to
the election stipulated in subdivision b of section three hundred thirty
of this article, to provide such benefits and to assume the additional
cost of such benefits for all officers and members of its organized
police department who otherwise would be covered by the retirement plan
provided by section three hundred eighty-five-a of this article.
* NB There are 2 sub u's
* u. 1. Any member of the Suffolk county police department who is
enrolled in the retirement plan provided by section three hundred
eighty-seven-a of this article, may elect to enroll in the twenty year
retirement plan pursuant to this section if Suffolk county elects to
make such benefits available.
2. The benefits provided by paragraph one of this subdivision shall be
conditioned upon the participating employer electing within three years
of the effective date of this subdivision, in a manner similar to the
election stipulated in subdivision b of section three hundred thirty of
this article, to provide such benefits and to assume the additional cost
of such benefits for all officers and members of its organized police
department who otherwise would be covered by the retirement plan
provided by section three hundred eighty-seven-a of this article.
* NB There are 2 sub u's
v. (1) Notwithstanding any inconsistent provision of law, those
individuals employed as police officers by the village of Freeport,
specifically Kevin Case, Shawn Randall, Andrew Rhan, Scott Ballard and
Michael Horne, and who are enrolled in an improved career retirement
plan authorized pursuant to section three hundred seventy-five-i of this
article, who for reasons not ascribable to their own negligence failed
to previously join the twenty year retirement plan pursuant to this
section may elect to enroll in such plan if the village of Freeport
elects to make such benefits available.
(2) The benefits provided by paragraph one of this subdivision shall
be conditioned upon the participating employer electing within three
years of the effective date of this subdivision, in a manner similar to
the election stipulated in subdivision b of section three hundred thirty
of this article, to provide such benefits.
(3) The employer shall have the option of amortizing the cost of this
measure over a period of five years.

w. Notwithstanding any other provision of law to the contrary, any
member of the New York state and local police and fire retirement system
who was a member of the New York state and local employees' retirement
system while employed as an investigator-trainee, Waterfront Commission
of New York Harbor, which is not deemed to be police service, who is
employed by the Waterfront Commission of New York Harbor, which is an
employer electing to participate in the optional twenty year retirement
plan pursuant to this section shall be deemed to have provided police
service while so employed by the Waterfront Commission of New York
Harbor and shall receive creditable service in the New York state and
local police and fire retirement system for prior creditable service in
the New York state and local employees' retirement system earned while
employed as an investigator-trainee and shall have the period of such
prior service credit counted as police service for the purpose of
determining the amount of their pension and retirement allowance and
period of service needed for retirement.
x. Notwithstanding any provision of this section, service as an
aircraft rescue firefighter employed by the Niagara frontier
transportation authority shall be included for the purposes of computing
police or fire service for retirement pursuant to this section, provided
such authority has elected to participate in the New York state and
local police and fire retirement system and elects to provide the
benefit of this section.
y. 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 his or her membership into such employees'
retirement system.