§ 385. Retirement of members in the Nassau county police department.
a. As used in this section, the following words and phrases shall have
the following meanings unless a different meaning is plainly required by
the context:

1. "County." Nassau county.

2. "Department." The county police department.

3. "Total service in such department." Service in the department, the
police department or police force of any town, village or police
district in the county, in the office of the sheriff of Nassau county
prior to April sixteen, nineteen hundred twenty-five, as a Long Island
state park patrolman, or in the division of state police in the state
executive department.

b. Any member in the department, including the commissioner of police,
who so elected, on or before January first, nineteen hundred
forty-eight, to contribute to the New York state and local employees'
retirement system pursuant to the provisions of former section
eighty-five of this chapter in effect prior to April first, nineteen
hundred sixty-seven, shall contribute to the police and fire retirement
system on the basis of retirement upon his or her:

1. Completion of twenty-five years of total service in such
department, or

2. Attainment of age sixty in the service of such department if prior
thereto,
on an allowance of one-fiftieth of his final average salary for each
year of total service in such department not in excess of twenty-five
years, provided such election was in writing and duly executed and filed
with the comptroller.

c. Every employee who entered or re-entered service in the department
on or after May sixth, nineteen hundred forty-six, and before January
first, nineteen hundred forty-eight, shall contribute on the basis
provided for by this section. Employees who entered or re-entered
service in the department on and after January first, nineteen hundred
forty-eight but prior to January first, nineteen hundred sixty-six:

1. As members of the police force shall contribute on the basis
provided for by this section.

2. Other than as members of the police force, shall not be eligible to
the benefits of this section.

d. Subject to the provisions of subdivisions b and c of this section,
every employee in the service of such department who is not a member of
the police and fire retirement system may elect to become a member. He
or she thereupon shall contribute to the police and fire retirement
system under the provisions of this section and be entitled to benefits
as provided in this section. No such employee, however, shall be given
credit for service rendered prior to May sixth, nineteen hundred
forty-six, unless he or she became a member of the New York state and
local employees' retirement system on or before January first, nineteen
hundred forty-eight and has subsequently become a member of the police
and fire retirement system. Any such employee who became a member of the
New York state and local employees' retirement system, on or before
January first, nineteen hundred forty-eight, and has subsequently become
a member of the police and fire retirement system shall be entitled to
credit for past service in the department as if he or she had become a
member when first eligible. Such employee, however, shall pay the
contributions he or she would have made prior to such date had he or she
been a member during such service. The amount of such contributions
shall be paid in a lump sum or in such installments as the comptroller
shall approve. In lieu of such payment, however, such employee may
receive on retirement the benefit otherwise provided by this section,
less such annuity as is the actuarial equivalent of such unpaid
contributions.

e. A member, who elects or is required to contribute in accordance
with this section, shall contribute, in lieu of the proportion of
compensation as provided in section three hundred twenty-one of this
article, a proportion of his compensation similarly determined. Such
latter proportion shall be computed to provide, at the time when he
shall first become eligible for retirement under this section, an
annuity equal to one-one hundredth of his final average salary for each
year of esrvice as a member rendered after May sixth, nineteen hundred
forty-six, and prior to the attainment of the age when he shall first
become eligible for retirement. Such member's rate of contribution
pursuant to this section shall be appropriately reduced pursuant to
section three hundred seventy-a of this article for such period of time
as his employer contributes pursuant to such section toward
pensions-providing-for-increased-take-home-pay provided, however, that
such member may by written notice duly acknowledged and filed with the
comptroller make an election to waive such reduction as provided by
subdivision j of section three hundred twenty-one of this article. One
year or more after the filing thereof, a member may withdraw any such
election by written notice duly acknowledged and filed with the
comptroller. No such member shall be required to continue contributions
after completing twenty-five years of such service.

f. A member, contributing on the basis of this section at the time of
retirement, shall be entitled to retire after the completion of
twenty-five years of total creditable service in such department, or
upon the attainment of age sixty, by filing an application therefor in a
manner similar to that provided in section three hundred seventy of this
article. He thereupon shall receive, on retirement, a retirement
allowance consisting of:

1. An annuity which shall be the actuarial equivalent of his
accumulated contributions at the time of his retirement, plus

2. A pension which is the actuarial equivalent of the
reserve-for-increased-take-home-pay to which he may then be entitled, if
any, plus

3. A pension of one-one hundredth of his final average salary for each
year of service rendered:

(a) Since he last became a member, and

(b) Prior to the completion of twenty-five years of total service in
the department, and

(c) Toward which he and his employer have contributed under this
section, plus

4. An additional pension of one-fiftieth of his final average salary,
multiplied by the number of years of total service in such department
prior to May sixth, nineteen hundred forty-six. This pension shall be
payable only if such member has had one or more years of service as a
member. The computation of this pension shall be subject to the further
conditions that:

(a) The service rendered prior to May sixth, nineteen hundred
forty-six, shall be limited so that the total service in such department
used as a basis for pension credit under this paragraph four and
paragraph three of this subdivision f shall not exceed twenty-five
years, and

(b) The amount of the additional pension payable pursuant to this
paragraph four shall not exceed the amount needed to increase the total
amount of the benefits provided under paragraphs one, two and three of
this subdivision f to one-half of the final average salary, plus

5. An additional pension equal to the pension for any creditable
service rendered while not an employee of the department as provided
under paragraphs three and four of subdivision a of section three
hundred seventy-five of this article. This pension shall:

(a) Be payable only if such member has attained age sixty at the time
of retirement and has not completed twenty-five years of service in the
department for which he receives credit under this article, and

(b) Not increase the total allowance to more than he would have
received had his total service been rendered in the department.

6. In the event a member shall continue in service after twenty-five
years of total creditable service in the department there shall be added
to his pension upon retirement a sum equal to one-sixtieth of his final
average salary for each completed additional year of service after
twenty-five years.

7. An additional pension, if required, of such amount as shall be
necessary to increase the total amount of the benefits provided by
paragraphs one, two, three, four and five of this subdivision f, to
one-half of his final average salary. The pension provided by this
paragraph shall be payable only if a member retires from service prior
to attaining age fifty-nine, provided, however, that in the case of any
member who has attained the age of fifty-nine on or before September
first, nineteen hundred sixty-eight, to be eligible for the additional
pension provided by this paragraph, his service shall be terminated and
he shall be retired on or before December thirty-first, nineteen hundred
sixty-eight. For the purpose of determining the amount of pension
provided in this paragraph, the annuity shall be computed as it would be
if it were not reduced by the actuarial equivalent of any outstanding
loan if it were not increased by the actuarial equivalent of any
additional contributions and if it were not reduced by reason of the
member's election to decrease his annuity contributions to the
retirement system in order to apply the amount of such reduction in
payment of his contributions for old-age and survivors insurance
coverage.

g. The increased pensions to members of the department, as provided by
this section, shall be paid from additional contributions made by the
county on account of such members. The actuary of the police and fire
retirement system shall compute the additional contribution for each
member who elects the special benefits provided under this section. Such
additional contributions shall be computed on the basis of contributions
during the prospective service of such member which will cover the
liability of the police and fire retirement system for such extra
pensions. Upon approval by the comptroller, such additional
contributions shall be certified by him or her to the county executive
of the county. The amount thereof shall be included in the annual
appropriation of the county for county police. Such amount shall be paid
on the warrant of the county comptroller to the pension accumulation
fund of the police and fire retirement system. Every member entering or
re-entering the department on and after May sixth, nineteen hundred
forty-six, shall retire on the first day of the calendar month next
succeeding his or her attainment of age fifty-nine.

h. In computing the twenty-five years of completed service of a member
in the department, full credit shall be given and full allowance shall
be made for service of such member in time of war and service with the
American expeditionary forces subsequent to November eleventh, nineteen
hundred eighteen, and prior to June thirtieth, nineteen hundred
nineteen, of honorably dischargd officers, soldiers, sailors, marines
and army nurses, who were actual residents of the state at the time of
their entry into the military service of the United States, and the
service of members of the national guard in the military service of the
United States of America pursuant to call of the president for Mexican
border service.

i. Upon retirement of any member pursuant to this section, any
additional amounts credited to the member's annuity savings account
pursuant to subdivision b of section three hundred thirty of this
article shall be treated as excess contributions and shall be used to
provide an annuity in addition to the annuity prescribed by this
section. Any other amounts credited to the member's annuity savings
account, except the amounts contributed or required to be contributed
under this section and except such amounts as are required to produce
the retirement allowance provided by subdivision f of this section, may
at the option of the member at the time of retirement be withdrawn or
used to provide an annuity in addition to the annuity prescribed by this
section.

j. The provisions of this section shall be controlling notwithstanding
any provision in this article to the contrary.