New York Statutes
§ 379 — Cafeteria plans
New York·Law RSS Retirement & Social Security·Title 9 General Provisions Relating to Retirement; Retirement Plans Applicable to Members Generally·Art. 8 New York State and Local Police and Fire Retirement System
§ 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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