New York § 379 Cafeteria plans

New York Statutes

§ 379 — Cafeteria plans

New York § 379

Law RSSRetirement & Social Security

Title 9General Provisions Relating to Retirement; Retirement Plans Applicable to Members Generally

Art. 8New York State and Local Police and Fire Retirement System

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Bluebook

N.Y. Retirement & Social Security § 379 (2026).

Text

  § 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.\n

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§ 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.\n