S T A T E O F N E W Y O R K
________________________________________________________________________
9905
I N S E N A T E
April 13, 2026
___________
Introduced by Sen. JACKSON -- (at request of the State Comptroller) --
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
the effective date of a reclassification for an accidental disability
retirement benefit
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Subparagraph (b) of paragraph 2 of subdivision g of section
63 of the retirement and social security law, as amended by chapter 489
of the laws of 2008, is amended to read as follows:
(b) The comptroller shall consider a reclassification of the member's
retirement as an accidental disability retirement effective as of the
date of such reclassification; PROVIDED, HOWEVER, FOR APPLICATIONS FILED
ON OR AFTER JANUARY FIRST, TWO THOUSAND TWENTY-SEVEN, THE COMPTROLLER'S
DETERMINATION OF A RECLASSIFICATION OF THE MEMBER'S RETIREMENT AS AN
ACCIDENTAL DISABILITY RETIREMENT SHALL BE EFFECTIVE AS OF THE DATE SUCH
APPLICATION IS FILED.
§ 2. Subparagraph (b) of paragraph 2 of subdivision g of section 363
of the retirement and social security law, as amended by chapter 489 of
the laws of 2008, is amended to read as follows:
(b) The comptroller shall consider a reclassification of the member's
retirement as an accidental disability retirement effective as of the
date of such reclassification; PROVIDED, HOWEVER, FOR APPLICATIONS FILED
ON OR AFTER JANUARY FIRST, TWO THOUSAND TWENTY-SEVEN, THE COMPTROLLER'S
DETERMINATION OF A RECLASSIFICATION OF THE MEMBER'S RETIREMENT AS AN
ACCIDENTAL DISABILITY RETIREMENT SHALL BE EFFECTIVE AS OF THE DATE SUCH
APPLICATION IS FILED.
§ 3. Subparagraph (c) of paragraph 2 of subdivision h of section 363-
bb of the retirement and social security law, as amended by chapter 93
of the laws of 2005, is amended to read as follows:
(c) The comptroller shall consider a reclassification of the member's
retirement as an accidental disability retirement effective as of the
date of such reclassification; PROVIDED, HOWEVER, FOR APPLICATIONS FILED
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD14960-02-6
S. 9905 2
ON OR AFTER JANUARY FIRST, TWO THOUSAND TWENTY-SEVEN, THE COMPTROLLER'S
DETERMINATION OF A RECLASSIFICATION OF THE MEMBER'S RETIREMENT AS AN
ACCIDENTAL DISABILITY RETIREMENT SHALL BE EFFECTIVE AS OF THE DATE SUCH
APPLICATION IS FILED.
§ 4. Subparagraph (b) of paragraph 2 of subdivision g of section 507
of the retirement and social security law, as amended by chapter 489 of
the laws of 2008, is amended to read as follows:
(b) The comptroller or applicable retirement system board of trustees
shall consider a reclassification of the member's retirement as an acci-
dental disability retirement effective as of the date of such reclassi-
fication; PROVIDED, HOWEVER, FOR APPLICATIONS FILED ON OR AFTER JANUARY
FIRST, TWO THOUSAND TWENTY-SEVEN, THE COMPTROLLER'S DETERMINATION OF A
RECLASSIFICATION OF THE MEMBER'S RETIREMENT AS AN ACCIDENTAL DISABILITY
RETIREMENT SHALL BE EFFECTIVE AS OF THE DATE SUCH APPLICATION IS FILED.
§ 5. Subparagraph (b) of paragraph 2 of subdivision d of section 507-b
of the retirement and social security law, as added by chapter 489 of
the laws of 2008, is amended to read as follows:
(b) The comptroller shall consider a reclassification of the member's
retirement as an accidental disability retirement effective as of the
date of such reclassification; PROVIDED, HOWEVER, FOR APPLICATIONS FILED
ON OR AFTER JANUARY FIRST, TWO THOUSAND TWENTY-SEVEN, THE COMPTROLLER'S
DETERMINATION OF A RECLASSIFICATION OF THE MEMBER'S RETIREMENT AS AN
ACCIDENTAL DISABILITY RETIREMENT SHALL BE EFFECTIVE AS OF THE DATE SUCH
APPLICATION IS FILED.
§ 6. Subparagraph (b) of paragraph 2 of subdivision h of section 556
of the retirement and social security law, as amended by chapter 489 of
the laws of 2008, is amended to read as follows:
(b) The comptroller shall consider a reclassification of the member's
retirement as an accidental disability retirement effective as of the
date of such reclassification; PROVIDED, HOWEVER, FOR APPLICATIONS FILED
ON OR AFTER JANUARY FIRST, TWO THOUSAND TWENTY-SEVEN, THE COMPTROLLER'S
DETERMINATION OF A RECLASSIFICATION OF THE MEMBER'S RETIREMENT AS AN
ACCIDENTAL DISABILITY RETIREMENT SHALL BE EFFECTIVE AS OF THE DATE SUCH
APPLICATION IS FILED.
§ 7. Subparagraph (b) of paragraph 2 of subdivision j of section 558
of the retirement and social security law, as added by chapter 489 of
the laws of 2008, is amended to read as follows:
(b) The comptroller shall consider a reclassification of the member's
retirement as an accidental disability retirement effective as of the
date of such reclassification; PROVIDED, HOWEVER, FOR APPLICATIONS FILED
ON OR AFTER JANUARY FIRST, TWO THOUSAND TWENTY-SEVEN, THE COMPTROLLER'S
DETERMINATION OF A RECLASSIFICATION OF THE MEMBER'S RETIREMENT AS AN
ACCIDENTAL DISABILITY RETIREMENT SHALL BE EFFECTIVE AS OF THE DATE SUCH
APPLICATION IS FILED.
§ 8. Subparagraph (c) of paragraph 2 of subdivision h of section 605
of the retirement and social security law, as amended by chapter 489 of
the laws of 2008, is amended to read as follows:
(c) The head of the retirement system shall consider a reclassifica-
tion of the member's retirement as an accidental disability retirement
effective as of the date of such reclassification; PROVIDED, HOWEVER,
FOR APPLICATIONS FILED ON OR AFTER JANUARY FIRST, TWO THOUSAND TWENTY-
SEVEN, THE COMPTROLLER'S DETERMINATION OF A RECLASSIFICATION OF THE
MEMBER'S RETIREMENT AS AN ACCIDENTAL DISABILITY RETIREMENT SHALL BE
EFFECTIVE AS OF THE DATE SUCH APPLICATION IS FILED.
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§ 9. Subparagraph (b) of paragraph 2 of subdivision h of section 605-a
of the retirement and social security law, as amended by chapter 489 of
the laws of 2008, is amended to read as follows:
(b) The comptroller shall consider a reclassification of the member's
retirement as an accidental disability retirement effective as of the
date of such reclassification; PROVIDED, HOWEVER, FOR APPLICATIONS FILED
ON OR AFTER JANUARY FIRST, TWO THOUSAND TWENTY-SEVEN, THE COMPTROLLER'S
DETERMINATION OF A RECLASSIFICATION OF THE MEMBER'S RETIREMENT AS AN
ACCIDENTAL DISABILITY RETIREMENT SHALL BE EFFECTIVE AS OF THE DATE SUCH
APPLICATION IS FILED.
§ 10. Subparagraph (b) of paragraph 2 of subdivision c of section
607-c of the retirement and social security law, as added by chapter 489
of the laws of 2008, is amended to read as follows:
(b) The head of the retirement system shall consider a reclassifica-
tion of the member's retirement as an accidental disability retirement
effective as of the date of such reclassification; PROVIDED, HOWEVER,
FOR APPLICATIONS FILED ON OR AFTER JANUARY FIRST, TWO THOUSAND TWENTY-
SEVEN, THE COMPTROLLER'S DETERMINATION OF A RECLASSIFICATION OF THE
MEMBER'S RETIREMENT AS AN ACCIDENTAL DISABILITY RETIREMENT SHALL BE
EFFECTIVE AS OF THE DATE SUCH APPLICATION IS FILED.
§ 11. Notwithstanding any other provision of law to the contrary, none
of the provisions of this act shall be subject to the appropriation
requirement of section twenty-five of the retirement and social security
law.
§ 12. This act shall take effect immediately.
FISCAL NOTE.--Pursuant to Legislative Law, Section 50:
This bill would change the effective date of World Trade Center acci-
dental disability benefit reclassifications to be the member's applica-
tion filing date. Currently, the benefit commences when the application
is approved.
Insofar as this bill affects the New York State and Local Employees'
Retirement System (NYSLERS), the additional pension benefit is expected
to average $16,000 for each approved application. Approximately 7 reti-
rees would be affected each year, for an annual cost of $112,000. The
provisions of section 25 of the RSSL shall not apply. All costs will be
shared by the participating employers in NYSLERS and spread over future
billing cycles.
Insofar as this bill affects the New York State and Local Police and
Fire Retirement System (NYSLPFRS), the additional pension benefit is
expected to average $26,000 for each approved application. Approximately
33 retirees would be affected each year, for an annual cost of $858,000.
All costs will be shared by the participating employers in NYSLPFRS and
spread over future billing cycles.
Summary of relevant resources:
Membership data as of March 31, 2025 was used to measure the impact of
the bill, the same data used in the Actuarial Valuations dated April 1,
2025. Distributions and other statistics can be found in the 2025 Report
of the Actuary and the 2025 Annual Comprehensive Financial Report. The
actuarial assumptions and methods used are described in the 2025 Annual
Report to the Comptroller on Actuarial Assumptions, and the Codes, Rules
and Regulations of the State of New York: Audit and Control. The fair
value of assets and GASB disclosures can be found in the 2025 Financial
Statements and Supplementary Information.
Assumptions, demographics, and other considerations may have been
modified to better reflect specific provisions of any proposed benefit
change(s).
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This fiscal note does not constitute a legal opinion on the viability
of the bill, nor is it intended to serve as a substitute for the profes-
sional judgment of an attorney.
This estimate, dated March 3, 2026, and intended for use only during
the 2026 Legislative Session, is Fiscal Note Number 2026-58. As Chief
Actuary of the New York State and Local Retirement System (NYSLRS), I,
Aaron Schottin Young, hereby certify that this analysis complies with
applicable Actuarial Standards of Practice as well as the Code of
Professional Conduct and Qualification Standards for Actuaries Issuing
Statements of Actuarial Opinion of the American Academy of Actuaries, of
which I am a member. I am a member of NYSLRS but do not believe it
impairs my objectivity.