New York Laws
Title 8 - General Provisions Relating to Retirement; Retirement Plans Applicable to Members Generally
79 - Cafeteria Plans.

ยง 79. 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 either the New York state employees' retirement system or
the New York state teachers' retirement system under a cafeteria plan or
flexible benefit plan shall be considered part of annual compensation
for the purpose of computing employer and employee retirement plan
contributions and for computing retirement benefits.