§ 89-P — Optional twenty-five year retirement plan for certain sheriffs, undersheriffs, deputy sheriffs and correction officers whose employer ele...

§ 89-p. Optional twenty-five year retirement plan for certain\nsheriffs, undersheriffs, deputy sheriffs and correction officers whose\nemployer elects to provide same. a. A member employed by a county shall\nbe eligible to retire pursuant to the provisions of this section if the\ncounty elects to make the benefits provided herein available as provided\nin subdivision j of this section and if he or she is (1) a sheriff or\nundersheriff, or a deputy sheriff who is engaged directly in criminal\nlaw enforcement activities; or (2) a correction officer. Such\neligibility shall be an alternative to the eligibility provisions\navailable under any other plan of this article to which such member is\nsubject. The comptroller shall have the authority to include positions\nherein that comprehend the same duties and responsibilities, but are\nnamed differently.\n b. Such member shall be entitled to retire upon the completion of\ntwenty-five years of total creditable service by filing an application\ntherefor in the manner provided for in section seventy of this article.\n c. Upon completion of twenty-five years of such service and upon\nretirement, each such member shall receive a pension which, together\nwith an annuity which shall be the actuarial equivalent of his\naccumulated contributions at the time of his retirement and an\nadditional pension which is the actuarial equivalent of the\nreserved-for-increased-take-home-pay to which he may then be entitled\nshall be sufficient to provide him with a retirement allowance equal to\none-half of his final average salary.\n d. As used in this section "creditable service" shall include (1) in\nthe case of a sheriff, undersheriff and/or correction officer, any and\nall services performed as a sheriff, undersheriff and/or correction\nofficer of his or her employer that makes the election provided for\nherein and all criminal law enforcement services performed as a deputy\nsheriff of such county, provided, however, that criminal law enforcement\nservice shall only be creditable when it aggregates fifty per centum or\nmore of his service as a deputy sheriff and (2) in the case of a deputy\nsheriff, all criminal law enforcement service shall only be creditable\nwhen it aggregates fifty per centum or more of such service and any and\nall services performed as a sheriff, undersheriff and/or correction\nofficer of such county.\n e. Credit for service as a member or officer of the state police or as\na paid firefighter, police officer or officer of any organized fire\ndepartment or police force or department of any county, city, village,\ntown, fire district or police district, or as a criminal investigator in\nthe office of a district attorney, provided that service as such\ninvestigator shall have been rendered prior to January first, nineteen\nhundred sixty and that credit therefor shall not exceed five years,\nshall also be deemed to be creditable service and shall be included in\ncomputing years of total service for retirement pursuant to this\nsection, provided such service was performed by the member while\ncontributing to the retirement system pursuant to the provisions of this\narticle or article eight of this chapter.\n f. The sheriff (or the chief executive officer where correction\nofficers are not employed in a sheriff's department) of a county that\nmakes the election provided for in subdivision j of this section shall\ncertify to the comptroller, periodically and at such intervals of time\nas may be required of him and in such fashion as may be prescribed, the\nidentity of: (1) the deputy sheriffs in the sheriff's employ who are\nengaged directly in criminal law enforcement activities; and (2) the\neligible correction officers.\n g. A member contributing on the basis of this section at the time of\nretirement shall retire after the completion of twenty-five years of\ntotal creditable service. Application therefor may be filed in a manner\nsimilar to that provided in section seventy of this article. Upon\ncompletion of twenty-five years of such service and upon retirement,\neach such member shall receive a pension which, together with an annuity\nwhich shall be the actuarial equivalent of his accumulated contributions\nat the time of his retirement and an additional pension which is the\nactuarial equivalent of the reserved-for-increased-take-home-pay to\nwhich he may then be entitled, shall be sufficient to provide him with a\nretirement allowance equal to one-half of his final average salary.\n h. In computing the twenty-five years of total service of a member\npursuant to this section full credit shall be given and full allowance\nshall be made for service of such member in time of war after World War\nI as defined in section two of this chapter, provided such member at the\ntime of his entrance into the armed forces was in the service of the\ncounty of his or her employer that makes the election provided for\nherein.\n i. Nothing herein shall be construed to prevent a member, who does not\nretire pursuant to the provisions of this section, from utilizing\nservice which is creditable service pursuant to the provisions of this\nsection for service credit pursuant to the provisions of any other plan\nof this article to which such member is subject.\n j. (1) Each county that elects pursuant to the provisions of this\nsubdivision shall pay the cost attributable therefor.\n (2) The benefits of this section shall be available only to those\nmembers defined in subdivisions a and d of this section whose employer\nelects on or before June thirtieth, nineteen hundred ninety-nine to\nprovide such benefits by adopting a resolution to such effect and filing\na certified copy thereof with the comptroller. Such resolution may also\ncontain an election that any past service cost be paid over either a\nfive-year or ten-year period. Such resolution shall be accompanied by\nthe affidavit of the chief executive officer of the county that the\ncounty has received an estimate from the retirement system of the cost\nof the benefit provided by this section.\n (3) Such resolution shall apply to all members defined in subdivisions\na and d of this section, except those already subject to a retirement\nplan which permits immediate retirement with a benefit upon a specified\nperiod of service of twenty-five years or less without regard to age.\n k. The provisions of this section shall be controlling notwithstanding\nany other provision in this article to the contrary.\n