NY State Senate Bill 2009-S696

Senate Bill S696

2009-2010 Legislative Session

Allows certain members employed by department of taxation and finance to retire without reduction of benefits upon completing 25 or more years of service

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Archive: Last Bill Status - In Senate Committee Civil Service And Pensions Committee

Introduced
- In Committee Assembly
- In Committee Senate
- On Floor Calendar Assembly
- On Floor Calendar Senate
- Passed Assembly
- Passed Senate
Delivered to Governor
Signed By Governor

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	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Jan 25, 2010	print number 696a
Jan 25, 2010	amend and recommit to civil service and pensions
Jan 06, 2010	referred to civil service and pensions
Jan 13, 2009	referred to civil service and pensions

Bill Amendments

Original

A (Active)

2009-S696 - Details

See Assembly Version of this Bill:: A7120
Current Committee:: Senate Civil Service And Pensions
Law Section:: Retirement and Social Security Law
Laws Affected:: Add §89-x, amd §§445, 603 & 604, R & SS L

2009-S696 - Summary

Provides for certain retirement benefits for members employed by the New York state department of taxation and finance as peace officers or police officers upon completion of twenty-five years of creditable service.

2009-S696 - Sponsor Memo

                                 BILL NUMBER:  S696

 TITLE OF BILL :
An act to amend the retirement and social security law, in relation to
retirement benefits for certain employees


 PURPOSE :
Creates a new alternative plan for peace officers end police officers
by the State Department of Taxation and Finance. Under this plan, an
officer who attains twenty-five years of service will be allowed to
retire at 1/2 pay without regard to age.

 SUMMARY OF PROVISIONS :
Creates a new Section 89-x of the Retirement end Social Security Law.
This section allows an alternative benefit to the existing benefits
under Tiers 1-4. It would allow a member with 25 years of service as a
peace officer or police officer to retire at any age with 25 years of
service with a pension benefit of 50% of final Average salary. At the
date of retirement, this benefit would automatically be compared to
the benefit under current law for the member's tier, and the member
would got whichever benefit is better.

 JUSTIFICATION :
The Department of Taxation and Finance is responsible for enforcing
laws that relate to taxes including taxes on cigarettes and products,

alcoholic beverages, gasoline and sales and use taxes. The Department
employs public safety professionals who are authorized under the
Criminal Procedure Law to exercise the powers of police and peace
officers in enforcing these tax laws. Their duties include criminal
investigations, serving warrants, and making arrests. These duties
expose them to the same risks as other law enforcement officers and
they must maintain similar levels of physical fitness to their duties.
They should therefore be granted the same type of plan as that offered
to other law enforcement professionals.

 LEGISLATIVE HISTORY :
2008: S.6925 - 3rd Reading Calendar/A.9897 - Reported to Ways & Means.
2007: S.2174/A.4466 - Veto
106

 FISCAL IMPLICATIONS :
If enacted there will be an anticipated increase of approximately $81
,900 in the annual contributions of the State of New York for fiscal
year ending March 31, 2010. There will also be an immediate past
service cost of approximately $615,000 which would be borne by the
State of New York. This estimate is based on the assumption that
payment will be made on March 1, 2010. If this cost is amortized over
a ten year period, the cost for the first year, including interest
would be approximately $84,900. These costs are based on 81 known
affected officers having a total estimated annual salary for the
fiscal year ending March 31, 2009 of approximately $5.4 million.

 EFFECTIVE DATE :
This act shall take effect immediately, provided, however that the
amendments to Sections 603 and 604 of the Retirement and Social
Security Law made by Sections three and four of this act shall not
expire on the same date as such sections expire pursuant to section
615 of such law.

2009-S696 - Bill Text download pdf

                            
                    S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                   696

                       2009-2010 Regular Sessions

                            I N  S E N A T E

                            January 13, 2009
                               ___________

Introduced  by  Sen.  LANZA  -- read twice and ordered printed, and when
  printed to be committed to the Committee on Civil Service and Pensions

AN ACT to amend the retirement and social security law, in  relation  to
  retirement benefits for certain employees

  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 89-x to read as follows:
  S  89-X.  ALTERNATIVE  RETIREMENT  BENEFITS  FOR PEACE OFFICERS IN THE
DEPARTMENT OF TAXATION AND FINANCE.   A. DEFINITIONS.  FOR  PURPOSES  OF
THIS SECTION:
  1.  "QUALIFYING  MEMBER" SHALL MEAN ANY MEMBER WHO IS IN SERVICE AS AN
EMPLOYEE OF THE NEW YORK STATE DEPARTMENT OF TAXATION AND FINANCE WHO IS
A PEACE OFFICER AS DEFINED IN ARTICLE TWO OF THE CRIMINAL PROCEDURE  LAW
OR  A POLICE OFFICER AS DEFINED IN ARTICLE ONE OF THE CRIMINAL PROCEDURE
LAW.
  2. "QUALIFYING  CREDITABLE  SERVICE"  SHALL  MEAN  CREDITABLE  SERVICE
RENDERED  WHILE  A  MEMBER  IS  A  MEMBER  OF A PUBLIC RETIREMENT SYSTEM
EMPLOYED IN A POSITION WHICH IS DESIGNATED AS A POLICE OFFICER  PURSUANT
TO  ARTICLE  ONE  OF  THE  CRIMINAL  PROCEDURE LAW OR AS A PEACE OFFICER
PURSUANT TO ARTICLE TWO OF THE CRIMINAL PROCEDURE LAW.
  3. "PUBLIC RETIREMENT SYSTEM" SHALL MEAN THE NEW YORK STATE AND  LOCAL
EMPLOYEES'  RETIREMENT  SYSTEM,  THE NEW YORK STATE AND LOCAL POLICE AND
FIRE RETIREMENT SYSTEM, NEW YORK STATE TEACHERS' RETIREMENT SYSTEM,  NEW
YORK  CITY EMPLOYEES' RETIREMENT SYSTEM, NEW YORK CITY TEACHERS' RETIRE-
MENT SYSTEM, NEW YORK CITY POLICE  PENSION  FUND,  NEW  YORK  CITY  FIRE
DEPARTMENT PENSION FUND AND THE NEW YORK CITY BOARD OF EDUCATION RETIRE-
MENT SYSTEM.
  B.  ELIGIBILITY. 1. ANY QUALIFYING MEMBER, AS DEFINED IN SUBDIVISION A
OF THIS SECTION, SHALL BE ELIGIBLE TO RETIRE PURSUANT TO THE  PROVISIONS
OF  THIS SECTION. SUCH ELIGIBILITY SHALL BE AN ALTERNATIVE TO THE ELIGI-

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD05407-01-9

S. 696                              2

BILITY PROVISIONS AVAILABLE UNDER ANY OTHER  PLAN  OF  THIS  ARTICLE  TO
WHICH SUCH MEMBER IS SUBJECT. THE COMPTROLLER MAY REQUEST CERTIFICATIONS
FROM  AGENCY  OFFICIALS,  AS  APPROPRIATE,  TO  IDENTIFY  SUCH  ELIGIBLE
MEMBERS.
  2.  ANY  SUCH  QUALIFYING MEMBER SHALL BE ENTITLED TO RETIRE AFTER THE
COMPLETION OF TWENTY-FIVE YEARS  OF  QUALIFYING  CREDITABLE  SERVICE  BY
FILING  AN  APPLICATION THEREFOR IN A MANNER SIMILAR TO THAT PROVIDED IN
SECTION SEVENTY OF THIS ARTICLE; PROVIDED, HOWEVER, NO SUCH MEMBER SHALL
BE ELIGIBLE TO RETIRE UNTIL HE OR SHE HAS A  MINIMUM  OF  TEN  YEARS  OF
QUALIFYING CREDITABLE SERVICE.
  C.  RETIREMENT  ALLOWANCE.  A  MEMBER RETIRING UNDER THE PROVISIONS OF
THIS SECTION SHALL  RECEIVE  A  RETIREMENT  ALLOWANCE  CONSISTING  OF  A
PENSION  EQUAL  TO  ONE-FIFTIETH  OF HIS OR HER FINAL AVERAGE SALARY FOR
EACH YEAR OF QUALIFYING CREDITABLE SERVICE.  THIS  RETIREMENT  ALLOWANCE
SHALL NOT EXCEED FIFTY PERCENT OF SUCH MEMBER'S FINAL AVERAGE SALARY.
  D.  COMPUTATION  OF  SERVICE.  IN  COMPUTING  THE TWENTY-FIVE YEARS OF
COMPLETED SERVICE OF A QUALIFYING MEMBER FOR PURPOSES OF  THIS  SECTION,
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 SUBDIVISION THIR-
TY OF SECTION TWO OF THIS CHAPTER, PROVIDED SUCH MEMBER AT THE  TIME  OF
HIS OR HER ENTRANCE INTO THE ARMED FORCES WAS IN STATE SERVICE.
  E. NOTHING IN THIS SECTION SHALL BE CONSTRUED TO PREVENT A MEMBER, WHO
DOES NOT RETIRE PURSUANT TO THE PROVISIONS OF THIS SECTION, FROM UTILIZ-
ING  SERVICE  WHICH  IS CREDITABLE SERVICE PURSUANT TO THE PROVISIONS OF
THIS SECTION FOR THE SERVICE CREDIT PURSUANT TO ANY OTHER PLAN  OF  THIS
ARTICLE TO WHICH SUCH MEMBER IS SUBJECT.
  F.  THE  INCREASED  COSTS OF THE BENEFITS PROVIDED FOR IN THIS SECTION
SHALL BE PAID FROM ADDITIONAL CONTRIBUTIONS MADE BY THE EMPLOYER.
  G. THE PROVISIONS IN THIS SECTION SHALL BE CONTROLLING NOTWITHSTANDING
ANY OTHER PROVISION IN THIS ARTICLE TO THE CONTRARY.
  S 2. Subdivision a of section 445 of the retirement and social securi-
ty law, as amended by chapter 295 of the laws of  2007,  is  amended  to
read as follows:
  a.  No  member of a retirement system who is subject to the provisions
of this article shall retire without regard to age, exclusive of retire-
ment for disability, unless he is a policeman, an investigator member of
the New York city  employees'  retirement  system,  fireman,  correction
officer,  a  qualifying  member  as defined in section eighty-nine-t, as
added by chapter six hundred fifty-seven of the laws of nineteen hundred
ninety-eight, of this chapter, A QUALIFYING MEMBER AS DEFINED IN SECTION
EIGHTY-NINE-X  OF  THIS  CHAPTER,  sanitation  man,  a  special  officer
(including  persons  employed by the city of New York in the title urban
park ranger or associate urban park ranger), school safety agent, campus
peace officer or a taxi and limousine commission inspector member of the
New York city employees' retirement system or the New York city board of
education retirement system, a dispatcher member of the  New  York  city
employees'  retirement system, a police communications member of the New
York city employees' retirement system, an EMT member of  the  New  York
city  employees'  retirement  system, a deputy sheriff member of the New
York city employees' retirement system,  a  correction  officer  of  the
Westchester  county  correction department as defined in section eighty-
nine-e of this chapter or employed in Suffolk county as a peace officer,
as defined in section eighty-nine-s, as added by  chapter  five  hundred
eighty-eight of the laws of nineteen hundred ninety-seven, of this chap-
ter,  employed  in Suffolk county as a correction officer, as defined in
section eighty-nine-f of this chapter, or employed in Nassau county as a

S. 696                              3

correction officer, uniformed correction  division  personnel,  sheriff,
undersheriff  or  deputy sheriff, as defined in section eighty-nine-g of
this chapter, or employed in Nassau county as an ambulance medical tech-
nician,  an  ambulance  medical  technician/supervisor  or  a member who
performs ambulance medical technician related services,  as  defined  in
section  eighty-nine-s, as amended by chapter five hundred seventy-eight
of the laws of  nineteen  hundred  ninety-eight,  of  this  chapter,  or
employed  in  Nassau  county  as  a peace officer, as defined in section
eighty-nine-s, as added by chapter five hundred ninety-five of the  laws
of nineteen hundred ninety-seven, of this chapter, or employed in Albany
county as a sheriff, undersheriff, deputy sheriff, correction officer or
identification  officer,  as  defined  in  section eighty-nine-h of this
chapter or is employed in St. Lawrence county as a  sheriff,  undersher-
iff,  deputy sheriff or correction officer, as defined in section eight-
y-nine-i of this chapter or is employed in Orleans county as a  sheriff,
undersheriff,  deputy  sheriff  or  correction  officer,  as  defined in
section eighty-nine-l of this chapter or is employed in Jefferson county
as a sheriff, undersheriff, deputy sheriff  or  correction  officer,  as
defined in section eighty-nine-j of this chapter or is employed in Onon-
daga county as a deputy sheriff-jail division competitively appointed or
as  a  correction  officer,  as defined in section eighty-nine-k of this
chapter or is employed in a county which makes an election under  subdi-
vision  j  of section eighty-nine-p of this chapter as a sheriff, under-
sheriff, deputy sheriff or correction officer as defined in such section
eighty-nine-p or is employed in Broome County as a  sheriff,  undersher-
iff,  deputy sheriff or correction officer, as defined in section eight-
y-nine-m of this chapter or is  a  Monroe  county  deputy  sheriff-court
security,  or deputy sheriff-jailor as defined in section eighty-nine-n,
as added by chapter five hundred ninety-seven of the  laws  of  nineteen
hundred ninety-one, of this chapter or is employed in Greene county as a
sheriff,  undersheriff, deputy sheriff or correction officer, as defined
in section eighty-nine-o of this chapter or is a  traffic  officer  with
the  town  of Elmira as defined in section eighty-nine-q of this chapter
or is employed by Suffolk county as a park police officer, as defined in
section eighty-nine-r of this chapter or is a peace officer employed  by
a  county  probation  department as defined in section eighty-nine-t, as
added by chapter six hundred three of the laws of nineteen hundred nine-
ty-eight, of this chapter or is employed in Rockland county as a  deputy
sheriff-civil  as  defined  in  section eighty-nine-v of this chapter as
added by chapter four hundred forty-one of the laws of two thousand one,
or is employed in Rockland county as a superior  correction  officer  as
defined  in  section  eighty-nine-v  of this chapter as added by chapter
five hundred fifty-six of the laws of two thousand one or is a paramedic
employed by the police department in the town of Tonawanda  and  retires
under  the provisions of section eighty-nine-v of this chapter, as added
by chapter four hundred seventy-two of the laws of two thousand one,  or
is  a  county  fire  marshal,  supervising  fire  marshal, fire marshal,
assistant fire marshal, assistant  chief  fire  marshal  or  chief  fire
marshal  employed  by the county of Nassau as defined in section eighty-
nine-w of this chapter and is in a plan which permits immediate  retire-
ment  upon completion of a specified period of service without regard to
age. Except as provided in subdivision c of section four hundred  forty-
five-a  of  this  article,  subdivision c of section four hundred forty-
five-b of this article, subdivision c of  section  four  hundred  forty-
five-c   of   this  article,  subdivision  c  of  section  four  hundred
forty-five-d of this article, subdivision  c  of  section  four  hundred

S. 696                              4

forty-five-e  of  this  article,  subdivision  c of section four hundred
forty-five-f of this article and subdivision c of section  four  hundred
forty-five-h  of this article, a member in such a plan and such an occu-
pation,  other  than  a policeman or investigator member of the New York
city employees' retirement system or a fireman, shall not  be  permitted
to  retire  prior  to  the  completion  of twenty-five years of credited
service; provided, however, if such a member in such an occupation is in
a plan which permits retirement  upon  completion  of  twenty  years  of
service regardless of age, he may retire upon completion of twenty years
of  credited service and prior to the completion of twenty-five years of
service, but in such event the benefit provided from  funds  other  than
those  based  on  such a member's own contributions shall not exceed two
per centum of final average salary per each year of credited service.
  S 3. Section 603 of the retirement and social security law is  amended
by adding a new subdivision t to read as follows:
  T.  THE  SERVICE  RETIREMENT  BENEFIT SPECIFIED IN SECTION SIX HUNDRED
FOUR OF THIS ARTICLE SHALL BE PAYABLE WITHOUT REGARD TO AGE TO  QUALIFY-
ING  MEMBERS,  AS  DEFINED  IN SUBDIVISION A OF SECTION EIGHTY-NINE-X OF
THIS CHAPTER, WITH TWENTY-FIVE YEARS OF QUALIFYING SERVICE AS DEFINED IN
SUCH SECTION, IF SUCH MEMBERS HAVE MET THE MINIMUM SERVICE  REQUIREMENTS
UPON  RETIREMENT.  ANY SUCH MEMBER SHALL BE ENTITLED TO RETIRE AFTER THE
COMPLETION OF TWENTY-FIVE YEARS  OF  QUALIFYING  CREDITABLE  SERVICE  BY
FILING  AN  APPLICATION THEREFOR IN A MANNER SIMILAR TO THAT PROVIDED IN
SECTION SEVENTY OF THIS CHAPTER.
  S 4. Section 604 of the retirement and social security law is  amended
by adding a new subdivision u to read as follows:
  U. THE EARLY SERVICE RETIREMENT BENEFIT FOR A MEMBER WHO IS A QUALIFY-
ING  MEMBER AS DEFINED IN SUBDIVISION A OF SECTION EIGHTY-NINE-X OF THIS
CHAPTER SHALL BE A PENSION EQUAL TO ONE-FIFTIETH OF FINAL AVERAGE SALARY
TIMES YEARS OF QUALIFYING SERVICE, AS DEFINED IN  SECTION  EIGHTY-NINE-X
OF THIS CHAPTER, AT THE COMPLETION OF TWENTY-FIVE YEARS OF SUCH SERVICE,
BUT NOT EXCEEDING ONE-HALF OF HIS OR HER FINAL AVERAGE SALARY.
  S 5. Implementation provisions. (a) Amortization of past service cost.
The  comptroller  shall prepare and file with the director of the budget
an estimate of the past service cost resulting  from  implementation  of
this  act,  at  the same time and in the same manner as the annual esti-
mates required under section 16 of the retirement  and  social  security
law,  on  the  first  such  annual  date  for which it is practicable to
provide such an estimate.  Notwithstanding section 430 of the retirement
and social security law, the past service cost as so determined shall be
paid by the state, with interest as defined in section 16 of the retire-
ment and social security law, in ten equal annual  installments.    Such
payments  shall be made at the same time and in the same manner as other
payments by the state pursuant to  section  16  of  the  retirement  and
social  security  law,  beginning with the first payment date that is at
least 60 days after the preparation and filing of the estimate  of  past
service cost with the director of the budget.
  (b)   Increased   employer  contributions.    All  other  contribution
increases resulting from implementation of this act (exclusive of  those
resulting  from  past service cost) shall also be estimated by the comp-
troller and paid by the state at the same time and in the same manner as
contributions are estimated and paid under section 16 of the  retirement
and  social  security  law, notwithstanding provisions of section 430 of
the retirement and social security law to the contrary.
  S 6. This act shall take effect immediately,  provided,  however  that
the  amendments  to  sections  603  and 604 of the retirement and social

S. 696                              5

security law made by sections three and four of this act shall expire on
the same date as such sections expire pursuant to section  615  of  such
law.
  FISCAL NOTE.--Pursuant to Legislative Law, Section 50:
  This  bill  would  allow Peace Officers employed by the New York State
Department of Taxation and Finance to retire upon completion of  twenty-
five  (25) years of creditable service. For all eligible officers, their
benefit upon retirement would be an allowance of one-half final  average
salary. There would be no reduction for early service retirement.
  If  this bill is enacted, we anticipate that there will be an increase
of approximately $81,900 in the annual contributions of the State of New
York for the fiscal year ending March 31, 2010.
  In addition to the annual contributions discussed above, there will be
an immediate past service cost of approximately $615,000 which would  be
borne by the State of New York. This estimate is based on the assumption
that  payment  will  be made on March 1, 2010. If this cost is amortized
over a ten year period, the cost for the first year, including  interest
would be approximately $84,900.
  These estimated costs are based on 81 known affected officers having a
total  estimated annual salary for the fiscal year ending March 31, 2009
of approximately $5.4 million.
  This estimate, dated December 9, 2008 and intended for use only during
the 2009 Legislative Session, is Fiscal Note No.  2009-71,  prepared  by
the  Actuary  for  the  New  York  State and Local Employees' Retirement
System.

2009-S696A (ACTIVE) - Details

See Assembly Version of this Bill:: A7120
Current Committee:: Senate Civil Service And Pensions
Law Section:: Retirement and Social Security Law
Laws Affected:: Add §89-x, amd §§445, 603 & 604, R & SS L

2009-S696A (ACTIVE) - Summary

2009-S696A (ACTIVE) - Sponsor Memo

                                 BILL NUMBER:  S696A

 TITLE OF BILL :
An act to amend the retirement and social security law, in relation to
retirement benefits for certain employees


 PURPOSE :
Creates a new alternative plan for peace officers end police officers
by the State Department of Taxation and Finance. Under this plan, an
officer who attains twenty-five years of service will be allowed to
retire at 1/2 pay without regard to age.

 SUMMARY OF PROVISIONS :
Creates a new Section 89-x of the Retirement end Social Security Law.
This section allows an alternative benefit to the existing benefits
under Tiers 1-4. It would allow a member with 25 years of service as a
peace officer or police officer to retire at any age with 25 years of
service with a pension benefit of 50% of final Average salary. At the
date of retirement, this benefit would automatically be compared to
the benefit under current law for the member's tier, and the member
would got whichever benefit is better.

 JUSTIFICATION :
The Department of Taxation and Finance is responsible for enforcing
laws that relate to taxes including taxes on cigarettes and products,

alcoholic beverages, gasoline and sales and use taxes.  The Department
employs public safety professionals who are authorized under the
Criminal Procedure Law to exercise the powers of police and peace
officers in enforcing these tax laws.  Their duties include criminal
investigations, serving warrants, and making arrests. These duties
expose them to the same risks as other law enforcement officers and
they must maintain similar levels of physical fitness to their duties.
They should there- fore be granted the same type of plan as that
offered to other law enforcement professionals.

 LEGISLATIVE HISTORY :
2009: S.696 - Referred to Civil Service/A.7120 - Referred to
Governmental Employees.
2008: S.6925 - 3rd Reading Calendar/A.9897 - Reported to Ways & Means.
2007: S.2174/ A.4466 - Veto
106

 FISCAL IMPLICATIONS :
If enacted there will be an anticipated increase of approximately
$154,000 in the annual contributions of the State of New York for
fiscal year ending March 31, 2010. There will also be an immediate
past service cost of approximately $677,000 which would be borne by
the State of New York. This estimate is based on the assumption that
payment will be made on March 1, 2011. If this cost is amortized over
a ten year period, the cost for the first year, including interest
would be approximately $93,400. These costs are based on 81 known
affected officers having a total estimated annual salary for the
fiscal year ending March 31, 2009 of approximately $5.5 million.

 EFFECTIVE DATE :
This act shall take effect immediately, provided, however that the
amendments to Sections 603 and 604 of the Retirement and Social
Security Law made by Sections three and four of this act shall not
expire on the same date as such sections expire pursuant to section
615 of such law.

2009-S696A (ACTIVE) - Bill Text download pdf

                            
                    S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                 696--A

                       2009-2010 Regular Sessions

                            I N  S E N A T E

                            January 13, 2009
                               ___________

Introduced  by  Sen.  LANZA  -- read twice and ordered printed, and when
  printed to be committed to the Committee on Civil Service and Pensions
  -- recommitted to the Committee  on  Civil  Service  and  Pensions  in
  accordance  with  Senate  Rule 6, sec. 8 -- committee discharged, bill
  amended, ordered reprinted as amended and recommitted to said  commit-
  tee

AN  ACT  to amend the retirement and social security law, in relation to
  retirement benefits for certain employees

  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 89-x to read as follows:
  S 89-X. ALTERNATIVE RETIREMENT BENEFITS  FOR  PEACE  OFFICERS  IN  THE
DEPARTMENT  OF  TAXATION  AND FINANCE.   A. DEFINITIONS. FOR PURPOSES OF
THIS SECTION:
  1. "QUALIFYING MEMBER" SHALL MEAN ANY MEMBER WHO IS IN SERVICE  AS  AN
EMPLOYEE OF THE NEW YORK STATE DEPARTMENT OF TAXATION AND FINANCE WHO IS
A  PEACE OFFICER AS DEFINED IN ARTICLE TWO OF THE CRIMINAL PROCEDURE LAW
OR A POLICE OFFICER AS DEFINED IN ARTICLE ONE OF THE CRIMINAL  PROCEDURE
LAW.
  2.  "QUALIFYING  CREDITABLE  SERVICE"  SHALL  MEAN  CREDITABLE SERVICE
RENDERED WHILE A MEMBER IS  A  MEMBER  OF  A  PUBLIC  RETIREMENT  SYSTEM
EMPLOYED  IN A POSITION WHICH IS DESIGNATED AS A POLICE OFFICER PURSUANT
TO ARTICLE ONE OF THE CRIMINAL PROCEDURE  LAW  OR  AS  A  PEACE  OFFICER
PURSUANT TO ARTICLE TWO OF THE CRIMINAL PROCEDURE LAW.
  3.  "PUBLIC RETIREMENT SYSTEM" SHALL MEAN THE NEW YORK STATE AND LOCAL
EMPLOYEES' RETIREMENT SYSTEM, THE NEW YORK STATE AND  LOCAL  POLICE  AND
FIRE  RETIREMENT SYSTEM, NEW YORK STATE TEACHERS' RETIREMENT SYSTEM, NEW
YORK CITY EMPLOYEES' RETIREMENT SYSTEM, NEW YORK CITY TEACHERS'  RETIRE-
MENT  SYSTEM,  NEW  YORK  CITY  POLICE  PENSION FUND, NEW YORK CITY FIRE

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD05407-03-0

S. 696--A                           2

DEPARTMENT PENSION FUND AND THE NEW YORK CITY BOARD OF EDUCATION RETIRE-
MENT SYSTEM.
  B.  ELIGIBILITY. 1. ANY QUALIFYING MEMBER, AS DEFINED IN SUBDIVISION A
OF THIS SECTION, SHALL BE ELIGIBLE TO RETIRE PURSUANT TO THE  PROVISIONS
OF  THIS SECTION. SUCH ELIGIBILITY SHALL BE AN ALTERNATIVE TO THE ELIGI-
BILITY PROVISIONS AVAILABLE UNDER ANY OTHER  PLAN  OF  THIS  ARTICLE  TO
WHICH SUCH MEMBER IS SUBJECT. THE COMPTROLLER MAY REQUEST CERTIFICATIONS
FROM  AGENCY  OFFICIALS,  AS  APPROPRIATE,  TO  IDENTIFY  SUCH  ELIGIBLE
MEMBERS.
  2. ANY SUCH QUALIFYING MEMBER SHALL BE ENTITLED TO  RETIRE  AFTER  THE
COMPLETION  OF  TWENTY-FIVE  YEARS  OF  QUALIFYING CREDITABLE SERVICE BY
FILING AN APPLICATION THEREFOR IN A MANNER SIMILAR TO THAT  PROVIDED  IN
SECTION SEVENTY OF THIS ARTICLE; PROVIDED, HOWEVER, NO SUCH MEMBER SHALL
BE  ELIGIBLE  TO  RETIRE  UNTIL  HE OR SHE HAS A MINIMUM OF TEN YEARS OF
QUALIFYING CREDITABLE SERVICE.
  C. RETIREMENT ALLOWANCE. A MEMBER RETIRING  UNDER  THE  PROVISIONS  OF
THIS  SECTION  SHALL  RECEIVE  A  RETIREMENT  ALLOWANCE  CONSISTING OF A
PENSION EQUAL TO ONE-FIFTIETH OF HIS OR HER  FINAL  AVERAGE  SALARY  FOR
EACH  YEAR  OF  QUALIFYING CREDITABLE SERVICE. THIS RETIREMENT ALLOWANCE
SHALL NOT EXCEED FIFTY PERCENT OF SUCH MEMBER'S FINAL AVERAGE SALARY.
  D. COMPUTATION OF SERVICE.  IN  COMPUTING  THE  TWENTY-FIVE  YEARS  OF
COMPLETED  SERVICE  OF A QUALIFYING MEMBER FOR PURPOSES OF THIS SECTION,
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 SUBDIVISION THIR-
TY  OF  SECTION TWO OF THIS CHAPTER, PROVIDED SUCH MEMBER AT THE TIME OF
HIS OR HER ENTRANCE INTO THE ARMED FORCES WAS IN STATE SERVICE.
  E. NOTHING IN THIS SECTION SHALL BE CONSTRUED TO PREVENT A MEMBER, WHO
DOES NOT RETIRE PURSUANT TO THE PROVISIONS OF THIS SECTION, FROM UTILIZ-
ING SERVICE WHICH IS CREDITABLE SERVICE PURSUANT TO  THE  PROVISIONS  OF
THIS  SECTION  FOR THE SERVICE CREDIT PURSUANT TO ANY OTHER PLAN OF THIS
ARTICLE TO WHICH SUCH MEMBER IS SUBJECT.
  F. THE INCREASED COSTS OF THE BENEFITS PROVIDED FOR  IN  THIS  SECTION
SHALL BE PAID FROM ADDITIONAL CONTRIBUTIONS MADE BY THE EMPLOYER.
  G. THE PROVISIONS IN THIS SECTION SHALL BE CONTROLLING NOTWITHSTANDING
ANY OTHER PROVISION IN THIS ARTICLE TO THE CONTRARY.
  S 2. Subdivision a of section 445 of the retirement and social securi-
ty  law,  as  amended  by chapter 295 of the laws of 2007, is amended to
read as follows:
  a. No member of a retirement system who is subject to  the  provisions
of this article shall retire without regard to age, exclusive of retire-
ment for disability, unless he is a policeman, an investigator member of
the  New  York  city  employees'  retirement system, fireman, correction
officer, a qualifying member as defined  in  section  eighty-nine-t,  as
added by chapter six hundred fifty-seven of the laws of nineteen hundred
ninety-eight, of this chapter, A QUALIFYING MEMBER AS DEFINED IN SECTION
EIGHTY-NINE-X  OF  THIS  CHAPTER,  sanitation  man,  a  special  officer
(including persons employed by the city of New York in the  title  urban
park ranger or associate urban park ranger), school safety agent, campus
peace officer or a taxi and limousine commission inspector member of the
New York city employees' retirement system or the New York city board of
education  retirement  system,  a dispatcher member of the New York city
employees' retirement system, a police communications member of the  New
York  city  employees'  retirement system, an EMT member of the New York
city employees' retirement system, a deputy sheriff member  of  the  New
York  city  employees'  retirement  system,  a correction officer of the
Westchester county correction department as defined in  section  eighty-

S. 696--A                           3

nine-e of this chapter or employed in Suffolk county as a peace officer,
as  defined  in  section eighty-nine-s, as added by chapter five hundred
eighty-eight of the laws of nineteen hundred ninety-seven, of this chap-
ter,  employed  in Suffolk county as a correction officer, as defined in
section eighty-nine-f of this chapter, or employed in Nassau county as a
correction officer, uniformed correction  division  personnel,  sheriff,
undersheriff  or  deputy sheriff, as defined in section eighty-nine-g of
this chapter, or employed in Nassau county as an ambulance medical tech-
nician, an ambulance  medical  technician/supervisor  or  a  member  who
performs  ambulance  medical  technician related services, as defined in
section eighty-nine-s, as amended by chapter five hundred  seventy-eight
of  the  laws  of  nineteen  hundred  ninety-eight,  of this chapter, or
employed in Nassau county as a peace  officer,  as  defined  in  section
eighty-nine-s,  as added by chapter five hundred ninety-five of the laws
of nineteen hundred ninety-seven, of this chapter, or employed in Albany
county as a sheriff, undersheriff, deputy sheriff, correction officer or
identification officer, as defined  in  section  eighty-nine-h  of  this
chapter  or  is employed in St. Lawrence county as a sheriff, undersher-
iff, deputy sheriff or correction officer, as defined in section  eight-
y-nine-i  of this chapter or is employed in Orleans county as a sheriff,
undersheriff, deputy  sheriff  or  correction  officer,  as  defined  in
section eighty-nine-l of this chapter or is employed in Jefferson county
as  a  sheriff,  undersheriff,  deputy sheriff or correction officer, as
defined in section eighty-nine-j of this chapter or is employed in Onon-
daga county as a deputy sheriff-jail division competitively appointed or
as a correction officer, as defined in  section  eighty-nine-k  of  this
chapter  or is employed in a county which makes an election under subdi-
vision j of section eighty-nine-p of this chapter as a  sheriff,  under-
sheriff, deputy sheriff or correction officer as defined in such section
eighty-nine-p  or  is employed in Broome County as a sheriff, undersher-
iff, deputy sheriff or correction officer, as defined in section  eight-
y-nine-m  of  this  chapter  or  is a Monroe county deputy sheriff-court
security, or deputy sheriff-jailor as defined in section  eighty-nine-n,
as  added  by  chapter five hundred ninety-seven of the laws of nineteen
hundred ninety-one, of this chapter or is employed in Greene county as a
sheriff, undersheriff, deputy sheriff or correction officer, as  defined
in  section  eighty-nine-o  of this chapter or is a traffic officer with
the town of Elmira as defined in section eighty-nine-q of  this  chapter
or is employed by Suffolk county as a park police officer, as defined in
section  eighty-nine-r of this chapter or is a peace officer employed by
a county probation department as defined in  section  eighty-nine-t,  as
added by chapter six hundred three of the laws of nineteen hundred nine-
ty-eight,  of this chapter or is employed in Rockland county as a deputy
sheriff-civil as defined in section eighty-nine-v  of  this  chapter  as
added by chapter four hundred forty-one of the laws of two thousand one,
or  is  employed  in Rockland county as a superior correction officer as
defined in section eighty-nine-v of this chapter  as  added  by  chapter
five hundred fifty-six of the laws of two thousand one or is a paramedic
employed  by  the police department in the town of Tonawanda and retires
under the provisions of section eighty-nine-v of this chapter, as  added
by  chapter four hundred seventy-two of the laws of two thousand one, or
is a county  fire  marshal,  supervising  fire  marshal,  fire  marshal,
assistant  fire  marshal,  assistant  chief  fire  marshal or chief fire
marshal employed by the county of Nassau as defined in  section  eighty-
nine-w  of this chapter and is in a plan which permits immediate retire-
ment upon completion of a specified period of service without regard  to

S. 696--A                           4

age.  Except as provided in subdivision c of section four hundred forty-
five-a of this article, subdivision c of  section  four  hundred  forty-
five-b  of  this  article,  subdivision c of section four hundred forty-
five-c   of   this  article,  subdivision  c  of  section  four  hundred
forty-five-d of this article, subdivision  c  of  section  four  hundred
forty-five-e  of  this  article,  subdivision  c of section four hundred
forty-five-f of this article and subdivision c of section  four  hundred
forty-five-h  of this article, a member in such a plan and such an occu-
pation, other than a policeman or investigator member of  the  New  York
city  employees'  retirement system or a fireman, shall not be permitted
to retire prior to the  completion  of  twenty-five  years  of  credited
service; provided, however, if such a member in such an occupation is in
a  plan  which  permits  retirement  upon  completion of twenty years of
service regardless of age, he may retire upon completion of twenty years
of credited service and prior to the completion of twenty-five years  of
service,  but  in  such event the benefit provided from funds other than
those based on such a member's own contributions shall  not  exceed  two
per centum of final average salary per each year of credited service.
  S  3. Section 603 of the retirement and social security law is amended
by adding a new subdivision u to read as follows:
  U. THE SERVICE RETIREMENT BENEFIT SPECIFIED  IN  SECTION  SIX  HUNDRED
FOUR  OF THIS ARTICLE SHALL BE PAYABLE WITHOUT REGARD TO AGE TO QUALIFY-
ING MEMBERS, AS DEFINED IN SUBDIVISION A  OF  SECTION  EIGHTY-NINE-X  OF
THIS CHAPTER, WITH TWENTY-FIVE YEARS OF QUALIFYING SERVICE AS DEFINED IN
SUCH  SECTION, IF SUCH MEMBERS HAVE MET THE MINIMUM SERVICE REQUIREMENTS
UPON RETIREMENT.  ANY SUCH MEMBER SHALL BE ENTITLED TO RETIRE AFTER  THE
COMPLETION  OF  TWENTY-FIVE  YEARS  OF  QUALIFYING CREDITABLE SERVICE BY
FILING AN APPLICATION THEREFOR IN A MANNER SIMILAR TO THAT  PROVIDED  IN
SECTION SEVENTY OF THIS CHAPTER.
  S  4. Section 604 of the retirement and social security law is amended
by adding a new subdivision u to read as follows:
  U. THE EARLY SERVICE RETIREMENT BENEFIT FOR A MEMBER WHO IS A QUALIFY-
ING MEMBER AS DEFINED IN SUBDIVISION A OF SECTION EIGHTY-NINE-X OF  THIS
CHAPTER SHALL BE A PENSION EQUAL TO ONE-FIFTIETH OF FINAL AVERAGE SALARY
TIMES  YEARS  OF QUALIFYING SERVICE, AS DEFINED IN SECTION EIGHTY-NINE-X
OF THIS CHAPTER, AT THE COMPLETION OF TWENTY-FIVE YEARS OF SUCH SERVICE,
BUT NOT EXCEEDING ONE-HALF OF HIS OR HER FINAL AVERAGE SALARY.
  S 5. Implementation provisions. (a) Amortization of past service cost.
The comptroller shall prepare and file with the director of  the  budget
an  estimate  of  the past service cost resulting from implementation of
this act, at the same time and in the same manner as  the  annual  esti-
mates  required  under  section 16 of the retirement and social security
law, on the first such annual  date  for  which  it  is  practicable  to
provide such an estimate.  Notwithstanding section 430 of the retirement
and social security law, the past service cost as so determined shall be
paid by the state, with interest as defined in section 16 of the retire-
ment  and  social  security law, in ten equal annual installments.  Such
payments shall be made at the same time and in the same manner as  other
payments  by  the  state  pursuant  to  section 16 of the retirement and
social security law, beginning with the first payment date  that  is  at
least  60  days after the preparation and filing of the estimate of past
service cost with the director of the budget.
  (b)  Increased  employer  contributions.     All  other   contribution
increases  resulting from implementation of this act (exclusive of those
resulting from past service cost) shall also be estimated by  the  comp-
troller and paid by the state at the same time and in the same manner as

S. 696--A                           5

contributions  are estimated and paid under section 16 of the retirement
and social security law, notwithstanding provisions of  section  430  of
the retirement and social security law to the contrary.
  S 6. This act shall take effect immediately.
  FISCAL NOTE.--Pursuant to Legislative Law, Section 50:
  This  bill  would  allow Peace Officers employed by the New York State
Department of Taxation and Finance to retire upon completion of  twenty-
five  (25) years of creditable service. For all eligible officers, their
benefit upon retirement would be an allowance of one-half final  average
salary. There would be no reduction for early service retirement.
  If  this bill is enacted, we anticipate that there will be an increase
of approximately $154,000 in the annual contributions of  the  State  of
New York for the fiscal year ending March 31, 2011.
  In addition to the annual contributions discussed above, there will be
an  immediate past service cost of approximately $677,000 which would be
borne by the State of New York. This estimate is based on the assumption
that payment will be made on March 1, 2011. If this  cost  is  amortized
over  a ten year period, the cost for the first year, including interest
would be approximately $93,400.
  These estimated costs are based on 79 known affected officers having a
total estimated annual salary for the fiscal year ending March 31,  2010
of approximately $5.5 million.
  This estimate, dated December 1, 2009 and intended for use only during
the  2010  Legislative  Session, is Fiscal Note No. 2010-38, prepared by
the Actuary for the New  York  State  and  Local  Employees'  Retirement
System.

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