S T A T E   O F   N E W   Y O R K
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                                  6153--A
 
                        2023-2024 Regular Sessions
 
                             I N  S E N A T E
 
                              March 31, 2023
                                ___________
 
 Introduced  by  Sen. JACKSON -- 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
   the retirement of Nassau county 911 operators and fire techs
 
   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-y to read as follows:
   §  89-Y.  OPTIONAL  TWENTY-FIVE YEAR RETIREMENT PLAN FOR COUNTY POLICE
 COMMUNICATIONS  OPERATOR,  POLICE  COMMUNICATIONS  OPERATOR  SUPERVISOR,
 ASSISTANT  BUREAU  DIRECTOR (POLICE 911 COMMUNICATIONS), BUREAU DIRECTOR
 (POLICE 911 COMMUNICATIONS), FIRE TECH I, FIRE TECH II AND FIRE TECH III
 IN THE COUNTY OF NASSAU. A.   A MEMBER WHO SERVES  AS  A  COUNTY  POLICE
 COMMUNICATIONS  OPERATOR,  POLICE  COMMUNICATIONS  OPERATOR  SUPERVISOR,
 ASSISTANT BUREAU DIRECTOR (POLICE 911 COMMUNICATIONS),  BUREAU  DIRECTOR
 (POLICE  911  COMMUNICATIONS),  FIRE  TECH I, FIRE TECH II AND FIRE TECH
 III, AND IS EMPLOYED BY THE COUNTY OF NASSAU SHALL BE ELIGIBLE TO RETIRE
 PURSUANT TO THE PROVISIONS OF THIS SECTION. SUCH ELIGIBILITY SHALL BE AN
 ALTERNATIVE TO THE ELIGIBILITY PROVISIONS AVAILABLE UNDER ANY OTHER PLAN
 OF THIS ARTICLE TO WHICH SUCH MEMBER IS SUBJECT. THE COUNTY EXECUTIVE OF
 THE COUNTY OF NASSAU SHALL CERTIFY TO THE COMPTROLLER, PERIODICALLY  AND
 AT  SUCH  INTERVALS  OF TIME AS MAY BE REQUIRED OF SUCH COUNTY EXECUTIVE
 AND IN SUCH FASHION AS MAY BE PRESCRIBED, THE IDENTITY OF  THE  ELIGIBLE
 COUNTY  POLICE  COMMUNICATIONS  OPERATOR, POLICE COMMUNICATIONS OPERATOR
 SUPERVISOR,  ASSISTANT  BUREAU  DIRECTOR  (POLICE  911  COMMUNICATIONS),
 BUREAU  DIRECTOR  (POLICE 911 COMMUNICATIONS), FIRE TECH I, FIRE TECH II
 AND FIRE TECH III IN THE EMPLOY OF SUCH COUNTY EXECUTIVE.
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD08481-06-4
              

 S. 6153--A                          2
 
   B. SUCH MEMBER SHALL BE ENTITLED TO  RETIRE  UPON  THE  COMPLETION  OF
 TWENTY-FIVE  YEARS  OF TOTAL CREDITABLE SERVICE BY FILING AN APPLICATION
 THEREFOR IN THE MANNER PROVIDED FOR IN SECTION SEVENTY OF THIS ARTICLE.
   C.  UPON  COMPLETION  OF  TWENTY-FIVE  YEARS  OF SUCH SERVICE AND UPON
 RETIREMENT, EACH SUCH MEMBER SHALL RECEIVE  A  PENSION  WHICH,  TOGETHER
 WITH AN ANNUITY WHICH SHALL BE THE ACTUARIAL EQUIVALENT OF SUCH MEMBER'S
 ACCUMULATED CONTRIBUTIONS AT THE TIME OF SUCH MEMBER'S RETIREMENT AND AN
 ADDITIONAL  PENSION  WHICH  IS THE ACTUARIAL EQUIVALENT OF THE RESERVED-
 FOR-INCREASED-TAKE-HOME-PAY TO WHICH SUCH MEMBER MAY  THEN  BE  ENTITLED
 SHALL  BE  SUFFICIENT TO PROVIDE SUCH MEMBER WITH A RETIREMENT ALLOWANCE
 EQUAL TO ONE-HALF OF THE FINAL AVERAGE SALARY OF SUCH MEMBER.
   D. AS USED IN THIS SECTION "CREDITABLE SERVICE" SHALL INCLUDE ANY  AND
 ALL  SERVICES  PERFORMED  AS  A  COUNTY  POLICE COMMUNICATIONS OPERATOR,
 POLICE COMMUNICATIONS OPERATOR  SUPERVISOR,  ASSISTANT  BUREAU  DIRECTOR
 (POLICE  911  COMMUNICATIONS),  BUREAU  DIRECTOR  (POLICE  911  COMMUNI-
 CATIONS), FIRE TECH I, FIRE TECH II AND FIRE TECH III  EMPLOYED  BY  THE
 COUNTY OF NASSAU.
   E. CREDIT FOR SERVICE AS A MEMBER OR OFFICER OF THE STATE POLICE OR AS
 A  PAID  FIREFIGHTER,  POLICE  OFFICER  OR OFFICER OF ANY ORGANIZED FIRE
 DEPARTMENT OR POLICE FORCE OR DEPARTMENT OF ANY COUNTY,  CITY,  VILLAGE,
 TOWN, FIRE DISTRICT OR POLICE DISTRICT, OR AS A CRIMINAL INVESTIGATOR IN
 THE  OFFICE OF A DISTRICT ATTORNEY SHALL ALSO BE DEEMED TO BE CREDITABLE
 SERVICE AND SHALL BE INCLUDED IN COMPUTING YEARS OF  TOTAL  SERVICE  FOR
 RETIREMENT PURSUANT TO THIS SECTION.
   F.  A  MEMBER CONTRIBUTING ON THE BASIS OF THIS SECTION AT THE TIME OF
 RETIREMENT, MAY RETIRE AFTER THE  COMPLETION  OF  TWENTY-FIVE  YEARS  OF
 TOTAL  CREDITABLE SERVICE. APPLICATION THEREFOR MAY BE FILED IN A MANNER
 SIMILAR TO THAT PROVIDED  IN  SECTION  SEVENTY  OF  THIS  ARTICLE.  UPON
 COMPLETION  OF  TWENTY-FIVE  YEARS  OF SUCH SERVICE AND UPON RETIREMENT,
 EACH SUCH MEMBER SHALL RECEIVE A PENSION WHICH, TOGETHER WITH AN ANNUITY
 WHICH SHALL BE THE ACTUARIAL EQUIVALENT OF THE ACCUMULATED CONTRIBUTIONS
 OF SUCH MEMBER AT THE TIME OF SUCH MEMBER'S RETIREMENT AND AN ADDITIONAL
 PENSION WHICH  IS  THE  ACTUARIAL  EQUIVALENT  OF  THE  RESERVED-FOR-IN-
 CREASED-TAKE-HOME-PAY TO WHICH SUCH MEMBER MAY THEN BE ENTITLED SHALL BE
 SUFFICIENT  TO  PROVIDE SUCH MEMBER WITH A RETIREMENT ALLOWANCE EQUAL TO
 ONE-HALF OF THE FINAL AVERAGE SALARY OF SUCH MEMBER; FOR SERVICE  BEYOND
 TWENTY-FIVE  YEARS  AND  FOR  NON-COUNTY POLICE COMMUNICATIONS OPERATOR,
 POLICE COMMUNICATIONS OPERATOR  SUPERVISOR,  ASSISTANT  BUREAU  DIRECTOR
 (POLICE  911  COMMUNICATIONS),  BUREAU  DIRECTOR  (POLICE  911  COMMUNI-
 CATIONS), FIRE TECH I, FIRE TECH II AND FIRE TECH III COUNTY SERVICE THE
 BENEFIT IS INCREASED BY ONE-SIXTIETH OF FINAL AVERAGE  SALARY  FOR  EACH
 YEAR OF ADDITIONAL SERVICE CREDIT.
   G.  IN  COMPUTING  THE  TWENTY-FIVE YEARS OF TOTAL SERVICE OF A MEMBER
 PURSUANT TO THIS SECTION FULL CREDIT SHALL BE GIVEN AND  FULL  ALLOWANCE
 SHALL  BE MADE FOR SERVICE OF SUCH MEMBER IN TIME OF WAR AFTER WORLD WAR
 I AS DEFINED IN SECTION TWO OF THIS CHAPTER, PROVIDED SUCH MEMBER AT THE
 TIME OF THEIR ENTRANCE INTO THE ARMED FORCES WAS IN THE SERVICE  OF  THE
 COUNTY.
   H. 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 SERVICE CREDIT PURSUANT TO THE PROVISIONS OF ANY  OTHER
 PLAN OF THIS ARTICLE TO WHICH SUCH MEMBER IS SUBJECT.
   I. THE PROVISIONS OF THIS SECTION SHALL BE CONTROLLING NOTWITHSTANDING
 ANY OTHER PROVISION IN THIS ARTICLE TO THE CONTRARY.
 S. 6153--A                          3
 
   § 2. Subdivision a of section 445 of the retirement and social securi-
 ty  law,  as  amended  by chapter 714 of the laws of 2023, 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 or she is a police officer,  an  investi-
 gator  member  of  the New York city employees' retirement system, fire-
 fighter, 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, sanitation worker,  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 depu-
 ty  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  chapter,  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 technician, an ambulance medical
 technician/supervisor or a member who performs ambulance medical techni-
 cian related services, or a police medic, police medic supervisor  or  a
 member who performs police medic 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 identifica-
 tion  officer, as defined in section eighty-nine-h of this chapter or is
 employed in St. Lawrence county as a sheriff, undersheriff, deputy sher-
 iff or correction officer, as defined in section eighty-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 Onondaga
 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 subdivision j
 of section eighty-nine-p of this chapter  as  a  sheriff,  undersheriff,
 deputy  sheriff or correction officer as defined in such section eighty-
 nine-p or is employed in Broome County as a sheriff, undersheriff, depu-
 ty sheriff or correction officer, as defined in section eighty-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  nine-
 S. 6153--A                          4
 
 ty-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,  chief  fire
 marshal,  division  supervising  fire  marshal  or  fire marshal trainee
 employed by the county of Nassau as defined in section eighty-nine-w  of
 this  chapter  or is employed in Monroe county as a deputy sheriff-civil
 as defined in section eighty-nine-x of  this  chapter,  employed  as  an
 emergency  medical  technician, critical care technician, advanced emer-
 gency medical technician, paramedic or supervisor of such  titles  in  a
 participating  Suffolk county fire district as defined in section eight-
 y-nine-ss of this chapter, OR IS A COUNTY POLICE  COMMUNICATIONS  OPERA-
 TOR,  POLICE  COMMUNICATIONS OPERATOR   SUPERVISOR,   ASSISTANT   BUREAU
 DIRECTOR (POLICE  911   COMMUNICATIONS),   BUREAU DIRECTOR  (POLICE  911
 COMMUNICATIONS), FIRE TECH I, FIRE TECH II AND FIRE TECH III EMPLOYED BY
 THE COUNTY OF NASSAU AS DEFINED IN SECTION EIGHTY-NINE-Y OF THIS CHAPTER
 and is in a plan which permits immediate retirement 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  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 occupation, other than a police offi-
 cer or investigator member of the New York  city  employees'  retirement
 system  or  a firefighter, 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 or she] SUCH MEMBER 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.
   § 3. Section 603 of the retirement and social security law is  amended
 by adding a new subdivision w to read as follows:
   W.  THE  SERVICE  RETIREMENT  BENEFIT SPECIFIED IN SECTION SIX HUNDRED
 FOUR OF THIS ARTICLE SHALL BE PAYABLE TO MEMBERS WITH TWENTY-FIVE  YEARS
 OF  CREDITABLE  SERVICE,  WITHOUT REGARD TO AGE, WHO ARE EMPLOYED IN THE
 S. 6153--A                          5
 
 COUNTY OF NASSAU AS A  COUNTY  POLICE  COMMUNICATIONS  OPERATOR,  POLICE
 COMMUNICATIONS  OPERATOR  SUPERVISOR,  ASSISTANT BUREAU DIRECTOR (POLICE
 911 COMMUNICATIONS), BUREAU DIRECTOR (POLICE 911  COMMUNICATIONS),  FIRE
 TECH  I,  FIRE  TECH  II AND FIRE TECH III AS DEFINED IN SECTION EIGHTY-
 NINE-Y OF THIS CHAPTER IF: (I) SUCH MEMBERS HAVE MET THE MINIMUM SERVICE
 REQUIREMENTS UPON RETIREMENT, AND (II) IN THE CASE OF A  MEMBER  SUBJECT
 TO THE PROVISIONS OF ARTICLE FOURTEEN OF THIS CHAPTER, SUCH MEMBER FILES
 AN  ELECTION THEREFOR WHICH PROVIDES THAT SUCH MEMBER WILL BE SUBJECT TO
 THE PROVISIONS OF THIS ARTICLE AND TO NONE OF  THE  PROVISIONS  OF  SUCH
 ARTICLE FOURTEEN. SUCH ELECTION, WHICH SHALL BE IRREVOCABLE, SHALL BE IN
 WRITING,  DULY  EXECUTED  AND SHALL BE FILED WITH THE COMPTROLLER WITHIN
 ONE YEAR OF THE EFFECTIVE DATE OF THIS SUBDIVISION OR  WITHIN  ONE  YEAR
 AFTER ENTERING THE EMPLOYMENT WITH SUCH COUNTY UPON WHICH ELIGIBILITY IS
 BASED,  WHICHEVER COMES LATER. FOR THE PURPOSES OF THIS SUBDIVISION, THE
 TERM "CREDITABLE SERVICE" SHALL HAVE THE MEANING AS SO DEFINED  IN  BOTH
 SECTIONS EIGHTY-NINE-Y AND SIX HUNDRED ONE OF THIS CHAPTER.
   §  4. Section 604 of the retirement and social security law is amended
 by adding a new subdivision w to read as follows:
   W. THE EARLY SERVICE RETIREMENT BENEFIT FOR A MEMBER WHO  IS  EMPLOYED
 IN  THE  COUNTY  OF  NASSAU  AS A COUNTY POLICE COMMUNICATIONS OPERATOR,
 POLICE COMMUNICATIONS OPERATOR  SUPERVISOR,  ASSISTANT  BUREAU  DIRECTOR
 (POLICE  911  COMMUNICATIONS),  BUREAU  DIRECTOR  (POLICE  911  COMMUNI-
 CATIONS), FIRE TECH I, FIRE TECH II AND FIRE  TECH  III  AS  DEFINED  IN
 SECTION  EIGHTY-NINE-Y  OF THIS CHAPTER SHALL BE A PENSION EQUAL TO ONE-
 FIFTIETH OF FINAL AVERAGE SALARY TIMES YEARS OF CREDITED SERVICE AT  THE
 COMPLETION OF TWENTY-FIVE YEARS OF SERVICE AS SUCH POLICE COMMUNICATIONS
 OPERATOR,  POLICE  COMMUNICATIONS  OPERATOR SUPERVISOR, ASSISTANT BUREAU
 DIRECTOR (POLICE 911 COMMUNICATIONS), BUREAU DIRECTOR (POLICE 911 COMMU-
 NICATIONS), FIRE TECH I, FIRE TECH II AND FIRE TECH III, BUT NOT EXCEED-
 ING ONE-HALF OF THE FINAL AVERAGE SALARY OF  SUCH  MEMBER;  FOR  SERVICE
 BEYOND  TWENTY-FIVE YEARS THE BENEFITS SHALL INCREASE BY ONE-SIXTIETH OF
 FINAL  AVERAGE  SALARY  FOR  EACH  YEAR  OF  ADDITIONAL  SERVICE  CREDIT
 PROVIDED,  HOWEVER,  THAT  THE  TOTAL ALLOWANCE PAYABLE PURSUANT TO THIS
 SECTION SHALL NOT EXCEED THREE-FOURTHS OF SUCH  MEMBER'S  FINAL  AVERAGE
 SALARY.
   §   5.  All  past  service  costs  associated  with  implementing  the
 provisions of this act shall be borne by Nassau county.
   § 6. This act shall take effect January 1, 2025.
   FISCAL NOTE.--Pursuant to Legislative Law, Section 50:
   This bill would permit members of the New York State and Local Employ-
 ees' Retirement System employed by Nassau County in the title of  police
 communications  operator,  police  communications  operator  supervisor,
 assistant bureau director (police 911 communications),  bureau  director
 (police  911 communications), fire tech I, fire tech II or fire tech III
 to retire upon completion of twenty-five  years  of  creditable  service
 with  a  benefit  of one-half of final average salary (FAS) and an addi-
 tional benefit of one-sixtieth  of  FAS  for  each  year  of  creditable
 service  in  excess  of  twenty-five years, not to exceed fifteen years.
 Affected members in Tiers 1 or 2 would be awarded  additional  sixtieths
 for  all service in excess of twenty-five years. Additionally, for those
 members covered under the provisions of  Article  14,  this  bill  would
 permit  an irrevocable election to forfeit the benefits of Article 14 in
 favor of the twenty-five-year plan benefit. Such election must  be  made
 within one year of the effective date of this bill or within one year of
 entering  employment  with  Nassau  County  in  any of the above titles,
 whichever comes later.
 S. 6153--A                          6
 
   If this bill is enacted during the 2024 Legislative Session, we antic-
 ipate that there will be an increase of approximately  $1.1  million  in
 the  annual  contributions  of  Nassau County for the fiscal year ending
 March 31, 2025. In future years this cost will vary but is  expected  to
 average 4.8% of salary annually.
   In addition to the annual contributions discussed above, there will be
 an immediate past service cost of approximately $4.77 million which will
 be  borne  by Nassau County as a one-time payment. This estimate assumes
 that payment will be made on February 1, 2025.
   These estimated costs are based on 233 affected  members  employed  by
 Nassau  County,  with annual salary of approximately $20.3 million as of
 March 31, 2023. The affected members were identified  using  information
 provided by the Office of Senator Robert Jackson.
   Summary of relevant resources:
   Membership  data as of March 31, 2023 was used in measuring the impact
 of the proposed change, the same data used in the April 1, 2023 actuari-
 al valuation. Distributions and other statistics can  be  found  in  the
 2023  Report  of the Actuary and the 2023 Annual Comprehensive Financial
 Report.
   The actuarial assumptions and methods used are described in  the  2023
 Annual  Report  to  the  Comptroller  on  Actuarial Assumptions, 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, 2023
 New  York  State  and  Local  Retirement System Financial Statements and
 Supplementary Information.
   I am a member of the American Academy of Actuaries and meet the Quali-
 fication Standards to render the actuarial opinion contained herein.
   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 February 14, 2024,  and  intended  for  use  only
 during  the  2024  Legislative  Session,  is  Fiscal  Note No. 2024-105,
 prepared by the Actuary for the New  York  State  and  Local  Retirement
 System.