S T A T E O F N E W Y O R K
________________________________________________________________________
8529
I N S E N A T E
February 8, 2024
___________
Introduced by Sen. JACKSON -- read twice and ordered printed, and when
printed to be committed to the Committee on Cities 1
AN ACT to amend the general municipal law, in relation to disabilities
of deputy sheriffs in certain cities
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. The general municipal law is amended by adding a new
section 207-r to read as follows:
§ 207-R. DISABILITIES OF DEPUTY SHERIFF MEMBERS OF A RETIREMENT SYSTEM
IN CERTAIN CITIES. 1. NOTWITHSTANDING THE PROVISIONS OF ANY GENERAL,
SPECIAL OR LOCAL LAW OR ADMINISTRATIVE CODE TO THE CONTRARY, BUT EXCEPT
FOR THE PURPOSES OF THE WORKERS' COMPENSATION LAW AND THE LABOR LAW, ANY
CONDITION OF IMPAIRMENT OF HEALTH CAUSED BY DISEASES OF THE HEART,
RESULTING IN TOTAL OR PARTIAL DISABILITY OR DEATH TO A PAID EMPLOYEE
PERFORMING THE DUTIES OF A DEPUTY SHERIFF IN THE SHERIFF'S DEPARTMENT OF
A CITY OF ONE MILLION OR MORE, WHERE SUCH EMPLOYEE IS DRAWN FROM COMPET-
ITIVE CIVIL SERVICE LISTS, WHO SUCCESSFULLY PASSED A PHYSICAL EXAMINA-
TION ON ENTRY INTO THE SERVICE OF SUCH DEPARTMENT, WHICH EXAMINATION
FAILED TO REVEAL ANY EVIDENCE OF SUCH CONDITION, SHALL BE PRESUMPTIVE
EVIDENCE THAT IT WAS INCURRED IN THE PERFORMANCE AND DISCHARGE OF DUTY,
UNLESS THE CONTRARY BE PROVED BY COMPETENT EVIDENCE.
2. NOTWITHSTANDING ANY OTHER PROVISION OF LAW, A DEPUTY SHERIFF MEMBER
RETIRING PURSUANT TO THE PROVISIONS OF SUBDIVISION ONE OF THIS SECTION
SHALL RECEIVE A PENSION EQUAL TO THREE-FOURTHS OF SUCH MEMBER'S FINAL
AVERAGE SALARY.
§ 2. This act shall take effect immediately.
FISCAL NOTE.--Pursuant to Legislative Law, Section 50:
SUMMARY: The proposed legislation would provide certain Deputy Sheriff
members or retirees (within five years of their respective retirement
date) of the New York City Employees' Retirement System (NYCERS) a
rebuttable statutory presumption that a qualifying partial or total
disability or death related to a heart disease was incurred in the
performance of duty.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD10301-03-4
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ILLUSTRATION - INCREASE (DECREASE) IN EMPLOYER CONTRIBUTIONS
by Fiscal Year for the first 25 years ($ in Thousands)
One Incident One Incident Per Year
Year Disability Death Disability Death
2025 55 167 55 167
2026 55 167 113 340
2027 55 167 171 518
2028 55 167 232 701
2029 55 167 294 889
2030 55 167 359 1,083
2031 55 167 425 1,283
2032 55 167 493 1,489
2033 55 167 563 1,701
2034 55 167 636 1,920
2035 55 167 710 2,145
2036 55 167 787 2,377
2037 55 167 866 2,615
2038 55 167 947 2,861
2039 0 0 976 2,947
2040 0 0 1,005 3,035
2041 0 0 1,035 3,126
2042 0 0 1,066 3,220
2043 0 0 1,098 3,317
2044 0 0 1,131 3,416
2045 0 0 1,165 3,519
2046 0 0 1,200 3,624
2047 0 0 1,236 3,733
2048 0 0 1,273 3,845
2049 0 0 1,312 3,961
Employer contribution impact beyond Fiscal Year 2049 is not shown.
The potential increases in employer contributions will be allocated to
New York City.
EXPECTED INCREASE (DECREASE) IN ACTUARIAL LIABILITIES
as of June 30, 2023 ($ in Thousands)
Present Value (PV) Per Disability Per Death
PV of Benefits: 429 1,416
PV of Employee Contributions: (40) 0
PV of Employer Contributions: 469 1,416
Unfunded Accrued Liabilities: 469 1,416
AMORTIZATION OF UNFUNDED ACCRUED LIABILITY
Recognized as Ongoing Gain/Loss Per Disability Per Death
Number of Payments: 14 14
Amortization Payment: 55 K 167 K
CENSUS DATA: The estimates presented herein are based on preliminary
census data collected as of June 30, 2023. The census data for the
impacted population is summarized below.
NYCERS
S. 8529 3
Active Members
- Number Count: 150
- Average Age: 42.3
- Average Service: 11.2
- Average Salary: 81,500
IMPACT ON MEMBER BENEFITS: Currently, a New York City Deputy Sheriff
who becomes disabled due to a heart disease would be eligible for an
applicable ordinary disability retirement, generally a lifetime payment
of 1/3 of salary. The ordinary death benefit is a lump sum payment
generally equal to three times the member's salary.
Under the proposed legislation, the performance of duty disability
benefit for NYCERS Deputy Sheriff members who are disabled from a heart
disease would be equal to:
* 75% of Final Average Salary (FAS), where
* FAS is defined as 3-Year FAS for Tier 4 and 5-Year FAS for Tier 6,
without
* an explicit Workers' Compensation offset.
Under the proposed legislation, the performance of duty death benefit
would generally be equal to a lifetime benefit of 50% of a member's
wages earned during the last year of service, plus, if applicable, the
Special Accidental Death Benefit (SADB) payable under General Municipal
Law section 208-f.
SADB for Deputy Sheriffs was enacted by Chapter 720 of the Laws of
2023 and all accidental deaths are assumed to qualify for SADB.
ASSUMPTIONS AND METHODS: The estimates presented herein have been
calculated based on the Revised 2021 Actuarial Assumptions and Methods
of the impacted retirement systems.
The number of members and eligible retirees who will benefit in the
future from this fiscal note is unknown. The cost of this proposed
legislation could vary greatly depending on the number of future members
who benefit and on their length of service, age, and salary history. In
particular, the increase would be greater for a member who is not yet
eligible for an ODR benefit when the disabling heart disease is diag-
nosed.
The estimated financial impact for disabled members has been calcu-
lated assuming 50% would have retired under an Ordinary Disability bene-
fit, and 50% would have continued working if the proposed legislation
were not passed.
RISK AND UNCERTAINTY: The costs presented in this Fiscal Note depend
highly on the actuarial assumptions, methods, and models used, demo-
graphics of the impacted population and other factors such as invest-
ment, contribution, and other risks. If actual experience deviates from
actuarial assumptions, the actual costs could differ from those
presented herein. Quantifying these risks is beyond the scope of this
Fiscal Note.
This Fiscal Note is intended to measure pension-related impacts and
does not include other potential costs (e.g., administrative and Other
Postemployment Benefits).
STATEMENT OF ACTUARIAL OPINION: Marek Tyszkiewicz and Gregory Zelikov-
sky are members of the Society of Actuaries and the American Academy of
Actuaries. We are members of NYCERS but do not believe it impairs our
objectivity and we meet the Qualification Standards of the American
Academy of Actuaries to render the actuarial opinion contained herein.
To the best of our knowledge, the results contained herein have been
prepared in accordance with generally accepted actuarial principles and
S. 8529 4
procedures and with the Actuarial Standards of Practice issued by the
Actuarial Standards Board.
FISCAL NOTE IDENTIFICATION: This Fiscal Note 2024-12 dated February 7,
2024 was prepared by the Chief Actuary for the New York City Retirement
Systems and Pension Funds. This estimate is intended for use only during
the 2024 Legislative Session.
