S T A T E O F N E W Y O R K
________________________________________________________________________
4018
2023-2024 Regular Sessions
I N A S S E M B L Y
February 9, 2023
___________
Introduced by M. of A. PHEFFER AMATO, JONES, WALLACE, BURDICK, ROZIC,
TAPIA, LAVINE, WOERNER, ZEBROWSKI, SILLITTI, GUNTHER, STERN, THIELE,
FAHY, LUPARDO, CLARK, CONRAD, AUBRY, RAMOS, FALL, COLTON, BARRETT,
DeSTEFANO, DURSO, DARLING, JEAN-PIERRE, J. A. GIGLIO, BUTTENSCHON,
SAYEGH, WALSH -- read once and referred to the Committee on Govern-
mental Employees
AN ACT to amend the retirement and social security law, in relation to
establishing a twenty year retirement plan for members or officers of
law enforcement
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. The retirement and social security law is amended by adding
a new section 383-e to read as follows:
§ 383-E. RETIREMENT OF OFFICERS OF STATE LAW ENFORCEMENT; TWENTY YEAR
RETIREMENT PLAN. A. MEMBERSHIP. EVERY NON-SEASONALLY APPOINTED SWORN
MEMBER OR OFFICER OF THE DIVISION OF LAW ENFORCEMENT IN THE DEPARTMENT
OF ENVIRONMENTAL CONSERVATION, A FOREST RANGER IN THE SERVICE OF THE
DEPARTMENT OF ENVIRONMENTAL CONSERVATION, WHICH SHALL MEAN A PERSON WHO
SERVES ON A FULL-TIME BASIS IN THE TITLE OF FOREST RANGER I, FOREST
RANGER II, FOREST RANGER III, ASSISTANT SUPERINTENDENT OF FOREST FIRE
CONTROL, SUPERINTENDENT OF FOREST FIRE CONTROL OR ANY SUCCESSOR TITLES
OR NEW TITLES IN THE FOREST RANGER TITLE SERIES IN THE DEPARTMENT OF
ENVIRONMENTAL CONSERVATION, A POLICE OFFICER IN THE DEPARTMENT OF ENVI-
RONMENTAL CONSERVATION, THE REGIONAL STATE PARK POLICE, AND UNIVERSITY
POLICE OFFICERS WHO ENTER OR RE-ENTER SERVICE IN ANY SUCH TITLE SHALL BE
COVERED BY THE PROVISIONS OF THIS SECTION, AND EVERY MEMBER DESCRIBED IN
THIS SUBDIVISION IN SUCH SERVICE ON OR BEFORE ONE YEAR PRIOR TO THE
EFFECTIVE DATE OF THIS SECTION MAY ELECT TO BE COVERED BY THE PROVISIONS
OF THIS SECTION BY FILING AN ELECTION THEREFOR WITH THE COMPTROLLER. TO
BE EFFECTIVE, SUCH ELECTION MUST BE DULY EXECUTED AND ACKNOWLEDGED ON A
FORM PREPARED BY THE COMPTROLLER FOR THAT PURPOSE.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD01826-02-3
A. 4018 2
B. RETIREMENT ALLOWANCE. A MEMBER, COVERED BY THE PROVISIONS OF THIS
SECTION AT THE TIME OF RETIREMENT, SHALL BE ENTITLED TO RETIRE UPON
COMPLETION OF TWENTY YEARS OF TOTAL CREDITABLE SERVICE IN SUCH TITLES,
AND SHALL RETIRE UPON THE ATTAINMENT OF THE MANDATORY RETIREMENT AGE
PRESCRIBED BY THIS SECTION, BY FILING AN APPLICATION THEREFOR IN A
MANNER SIMILAR TO THAT PROVIDED IN SECTION THREE HUNDRED SEVENTY OF THIS
ARTICLE.
1. UPON COMPLETION OF TWENTY YEARS OF SUCH SERVICE AND UPON RETIRE-
MENT, EACH SUCH MEMBER SHALL RECEIVE A PENSION WHICH, TOGETHER WITH AN
ANNUITY FOR SUCH YEARS OF SERVICE AS PROVIDED IN PARAGRAPH FOUR OF THIS
SUBDIVISION, SHALL BE SUFFICIENT TO PROVIDE HIM OR HER WITH A RETIREMENT
ALLOWANCE OF ONE-HALF OF HIS OR HER FINAL AVERAGE SALARY.
2. UPON COMPLETION OF MORE THAN TWENTY YEARS OF SUCH SERVICE AND UPON
RETIREMENT, EACH SUCH MEMBER SHALL RECEIVE, FOR EACH YEAR OF SERVICE IN
EXCESS OF TWENTY, AN ADDITIONAL PENSION WHICH, TOGETHER WITH AN ANNUITY
FOR EACH SUCH YEAR AS PROVIDED IN PARAGRAPH FOUR OF THIS SUBDIVISION,
SHALL BE EQUAL TO ONE-SIXTIETH OF HIS OR HER FINAL AVERAGE SALARY,
PROVIDED, HOWEVER, THAT THE PENSION PAYABLE PURSUANT TO THIS SECTION
SHALL NOT EXCEED THREE-QUARTERS OF FINAL AVERAGE SALARY.
3. UPON ATTAINMENT OF THE MANDATORY RETIREMENT AGE WITHOUT COMPLETION
OF TWENTY YEARS OF SUCH SERVICE, EACH SUCH MEMBER SHALL RECEIVE A
PENSION WHICH, TOGETHER WITH AN ANNUITY FOR SUCH YEARS OF SERVICE AS
PROVIDED IN PARAGRAPH FOUR OF THIS SUBDIVISION, SHALL BE EQUAL TO ONE-
FORTIETH OF HIS OR HER FINAL AVERAGE SALARY FOR EACH YEAR OF CREDITABLE
SERVICE IN SUCH TITLES. EVERY SUCH MEMBER SHALL ALSO BE ENTITLED TO AN
ADDITIONAL PENSION EQUAL TO THE PENSION FOR ANY CREDITABLE SERVICE
RENDERED WHILE NOT AN EMPLOYEE IN SUCH TITLES AS PROVIDED UNDER PARA-
GRAPHS THREE AND FOUR OF SUBDIVISION A OF SECTION THREE HUNDRED SEVEN-
TY-FIVE OF THIS ARTICLE. THIS LATTER PENSION SHALL NOT INCREASE THE
TOTAL ALLOWANCE TO MORE THAN ONE-HALF OF HIS OR HER FINAL AVERAGE SALA-
RY.
4. THE ANNUITY PROVIDED UNDER PARAGRAPHS ONE, TWO AND THREE OF THIS
SUBDIVISION SHALL BE THE ACTUARIAL EQUIVALENT, AT THE TIME OF RETIRE-
MENT, OF THE MEMBER'S ACCUMULATED CONTRIBUTIONS BASED UPON THE RATE OF
CONTRIBUTION FIXED UNDER SECTION THREE HUNDRED EIGHTY-THREE OF THIS
TITLE AND UPON THE SALARIES EARNED WHILE IN SUCH SERVICE. SUCH ANNUITY
SHALL BE COMPUTED AS IT WOULD BE IF IT WERE NOT REDUCED BY THE ACTUARIAL
EQUIVALENT OF ANY OUTSTANDING LOAN NOR BY REASON OF THE MEMBER'S
ELECTION TO DECREASE HIS OR HER CONTRIBUTIONS TOWARD RETIREMENT IN ORDER
TO APPLY THE RESULTING AMOUNT TOWARD PAYMENT OF CONTRIBUTIONS FOR OLD
AGE AND SURVIVOR'S INSURANCE. ANY ACCUMULATED CONTRIBUTIONS IN EXCESS OF
THE AMOUNT REQUIRED TO PROVIDE THE ANNUITY COMPUTED PURSUANT TO THIS
PARAGRAPH SHALL BE USED TO INCREASE THE MEMBER'S RETIREMENT ALLOWANCE.
C. CREDIT FOR PREVIOUS SERVICE. IN COMPUTING THE YEARS OF TOTAL CRED-
ITABLE SERVICE FOR EACH MEMBER DESCRIBED HEREIN, FULL CREDIT SHALL BE
GIVEN AND FULL ALLOWANCE SHALL BE MADE FOR SERVICE RENDERED AS A POLICE
OFFICER OR STATE UNIVERSITY PEACE OFFICER OR MEMBER OF A POLICE FORCE OR
DEPARTMENT OF A STATE PARK AUTHORITY OR COMMISSION OR AN ORGANIZED
POLICE FORCE OR DEPARTMENT OF A COUNTY, CITY, TOWN, VILLAGE, POLICE
DISTRICT, AUTHORITY OR OTHER PARTICIPATING EMPLOYER OR MEMBER OF THE
CAPITAL POLICE FORCE IN THE OFFICE OF GENERAL SERVICES WHILE A MEMBER OF
THE NEW YORK STATE AND LOCAL POLICE AND FIRE RETIREMENT SYSTEM, OF THE
NEW YORK STATE AND LOCAL EMPLOYEES' RETIREMENT SYSTEM OR OF THE NEW YORK
CITY POLICE PENSION FUND AND FOR ALL SERVICE FOR WHICH FULL CREDIT HAS
BEEN GIVEN AND FULL ALLOWANCE MADE PURSUANT TO THE PROVISIONS OF SECTION
THREE HUNDRED SEVENTY-FIVE-H OF THIS ARTICLE PROVIDED, HOWEVER, THAT
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FULL CREDIT PURSUANT TO THE PROVISIONS OF SUCH SECTION SHALL MEAN ONLY
SUCH SERVICE AS WOULD BE CREDITABLE SERVICE PURSUANT TO THE PROVISIONS
OF SECTION THREE HUNDRED EIGHTY-THREE, THREE HUNDRED EIGHTY-THREE-A,
THREE HUNDRED EIGHTY-THREE-B, AS ADDED BY CHAPTER SIX HUNDRED SEVENTY-
FOUR OF THE LAWS OF NINETEEN HUNDRED EIGHTY-SIX, THREE HUNDRED EIGHTY-
THREE-B, AS ADDED BY CHAPTER SIX HUNDRED SEVENTY-SEVEN OF THE LAWS OF
NINETEEN HUNDRED EIGHTY-SIX, THREE HUNDRED EIGHTY-THREE-C OR THREE
HUNDRED EIGHTY-THREE-D OF THIS TITLE OR PURSUANT TO THE PROVISIONS OF
TITLE THIRTEEN OF THE ADMINISTRATIVE CODE OF THE CITY OF NEW YORK FOR
ANY MEMBER CONTRIBUTING PURSUANT TO THIS SECTION WHO TRANSFERRED TO THE
JURISDICTION OF THE DEPARTMENT OF ENVIRONMENTAL CONSERVATION INCLUDING
BUT NOT LIMITED TO ENVIRONMENTAL CONSERVATION OFFICERS AND FOREST
RANGERS, REGIONAL STATE PARK POLICE OR STATE UNIVERSITY OF NEW YORK
PEACE OFFICERS.
D. RETIREMENT FOR CAUSE. UPON RECEIPT OF A CERTIFICATE FROM THE HEAD
OF THE ENTITY WHERE SUCH MEMBER IS EMPLOYED OR HIS OR HER DESIGNEE, A
MEMBER AS DESCRIBED IN SUBDIVISION A OF THIS SECTION, WHO HAS ACCRUED
TWENTY-FIVE OR MORE YEARS OF SERVICE CREDIT UNDER THIS SECTION SHALL BE
RETIRED ON THE FIRST DAY OF THE SECOND MONTH NEXT SUCCEEDING THE DATE
SUCH CERTIFICATE WAS FILED WITH THE COMPTROLLER.
E. CREDIT FOR MILITARY SERVICE. IN COMPUTING THE YEARS OF TOTAL CRED-
ITABLE SERVICE FULL CREDIT SHALL BE GIVEN AND FULL ALLOWANCE SHALL BE
MADE FOR SERVICE OF SUCH MEMBER IN WAR AFTER WORLD WAR I AS DEFINED IN
SECTION THREE HUNDRED TWO OF THIS ARTICLE, PROVIDED SUCH MEMBER AT THE
TIME OF HIS OR HER ENTRANCE INTO THE ARMED FORCES WAS IN POLICE SERVICE
AS DEFINED IN SUBDIVISION ELEVEN OF SECTION THREE HUNDRED TWO OF THIS
ARTICLE.
F. TRANSFER OF MEMBERSHIP TO EMPLOYEES' RETIREMENT SYSTEM. ANY MEMBER
CURRENTLY ENROLLED PURSUANT TO THIS SECTION AND WHO PREVIOUSLY TRANS-
FERRED 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' RETIRE-
MENT SYSTEM, AND SUCH MEMBER SHALL HAVE THE OPTION TO RETROACTIVELY
TRANSFER HIS OR HER MEMBERSHIP INTO SUCH EMPLOYEES' RETIREMENT SYSTEM.
G. THE PROVISIONS OF THIS SECTION SHALL BE CONTROLLING, NOTWITHSTAND-
ING ANY PROVISION OF THIS ARTICLE TO THE CONTRARY.
§ 2. All past service costs associated with implementing the
provisions of this act shall be borne by the state of New York and may
be amortized over a period of ten years.
§ 3. This act shall take effect on the sixtieth day after it shall
have become a law.
FISCAL NOTE.--Pursuant to Legislative Law, Section 50:
This bill would allow any non-seasonally appointed sworn member or
officer of the division of law enforcement, a police officer, or forest
ranger in the department of environmental conservation, a regional state
park police officer, or a university police officer to become covered by
the provisions of a special 20-year retirement plan, which will provide
a benefit of one-half of final average salary upon retirement and an
additional benefit of one-sixtieth of final average salary for each year
of creditable service in excess of 20 years, not to exceed 12 years.
If this bill is enacted during the 2023 legislative session, we antic-
ipate that there will be an increase of approximately $6.0 million in
the annual contributions of the State of New York for the fiscal year
ending March 31, 2024. In future years, this cost will vary as the bill-
ing rates and salary of the affected members change.
A. 4018 4
In addition to the annual contributions discussed above, there will be
an immediate past service cost of approximately $66.7 million which will
be borne by the State of New York as a one-time payment. This estimate
assumes that payment will be made on March 1, 2024. If the State of New
York elects to amortize this cost over a 10-year period, the cost for
the first year including interest would be $8.51 million.
These estimated costs are based on 1,167 affected members employed by
the State of New York, with annual salary of approximately $133 million
as of March 31, 2022.
Summary of relevant resources:
Membership data as of March 31, 2022 was used in measuring the impact
of the proposed change, the same data used in the April 1, 2022 actuari-
al valuation. Distributions and other statistics can be found in the
2022 Report of the Actuary and the 2022 Annual Comprehensive Financial
Report.
The actuarial assumptions and methods used are described in the 2020,
2021, and 2022 Annual Report to the Comptroller on Actuarial Assump-
tions, and the Codes, Rules and Regulations of the State of New York:
Audit and Control.
The Market Assets and GASB Disclosures are found in the March 31, 2022
New York State and Local Retirement System Financial Statements and
Supplementary Information.
This fiscal note does not constitute a legal opinion on the viability
of the proposed change nor is it intended to serve as a substitute for
the professional judgment of an attorney.
This estimate, dated January 13, 2023, and intended for use only
during the 2023 Legislative Session, is Fiscal Note No. 2023-22,
prepared by the Actuary for the New York State and Local Retirement
System.