Establishes alternative twenty and twenty-five year plans for every non-seasonally appointed sworn member or officer of the division of law enforcement in the department of environmental conservation, a forest ranger in the service of the department of environmental conservation, which shall mean a person who serves on a full-time basis in the title of forest ranger I, forest ranger II, forest ranger III, assistant superintendent of forest fire control, or any successor titles or new titles in the forest ranger title series in the department of environmental conservation, a police officer in the department of environmental conservation, the regional state park police, and university of police officers whose date of membership is prior to January first, two thousand ten.
STATE OF NEW YORK
________________________________________________________________________
6989
2025-2026 Regular Sessions
IN SENATE
March 27, 2025
___________
Introduced by Sen. JACKSON -- 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
establishing alternative twenty and twenty-five year plans for certain
officers of state law enforcement
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. The retirement and social security law is amended by adding
2 two new sections 383-e and 383-f to read as follows:
3 § 383-e. Retirement of officers of state law enforcement; twenty year
4 retirement plan. a. Membership. Every non-seasonally appointed sworn
5 member or officer of the division of law enforcement in the department
6 of environmental conservation, a forest ranger in the service of the
7 department of environmental conservation, which shall mean a person who
8 serves on a full-time basis in the title of forest ranger I, forest
9 ranger II, forest ranger III, assistant superintendent of forest fire
10 control, superintendent of forest fire control or any successor titles
11 or new titles in the forest ranger title series in the department of
12 environmental conservation, a police officer in the department of envi-
13 ronmental conservation, the regional state park police, and university
14 police officers who enter or re-enter service in any such title whose
15 date of membership is on or after January ninth, two thousand ten in
16 such service on or before one year prior to the effective date of this
17 section may elect to be covered by the provisions of this section by
18 filing an election therefor with the comptroller. To be effective, such
19 election must be duly executed and acknowledged on a form prepared by
20 the comptroller for that purpose.
21 b. Retirement allowance. A member, covered by the provisions of this
22 section at the time of retirement, shall be entitled to retire upon
23 completion of twenty years of total creditable service in such titles,
24 and shall retire upon the attainment of the mandatory retirement age
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD08868-05-5
S. 6989 2
1 prescribed by this section, by filing an application therefor in a
2 manner similar to that provided in section three hundred seventy of this
3 article.
4 1. Upon completion of twenty years of such service and upon retire-
5 ment, each such member shall receive a pension which, together with an
6 annuity for such years of service as provided in paragraph four of this
7 subdivision, shall be sufficient to provide such member with a retire-
8 ment allowance of one-half of such member's final average salary.
9 2. Upon completion of more than twenty years of such service and upon
10 retirement, each such member shall receive, for each year of service in
11 excess of twenty, an additional pension which, together with an annuity
12 for each such year as provided in paragraph four of this subdivision,
13 shall be equal to one-sixtieth of such member's final average salary,
14 provided, however, that the pension payable pursuant to this section
15 shall not exceed three-quarters of final average salary.
16 3. Upon attainment of the mandatory retirement age without completion
17 of twenty years of such service, each such member shall receive a
18 pension which, together with an annuity for such years of service as
19 provided in paragraph four of this subdivision, shall be equal to one-
20 fortieth of such member's final average salary for each year of credita-
21 ble service in such titles. Every such member shall also be entitled to
22 an additional pension equal to the pension for any creditable service
23 rendered while not an employee in such titles as provided under para-
24 graphs three and four of subdivision a of section three hundred seven-
25 ty-five of this article. This latter pension shall not increase the
26 total allowance to more than one-half of such member's final average
27 salary.
28 4. The annuity provided under paragraphs one, two and three of this
29 subdivision shall be the actuarial equivalent, at the time of retire-
30 ment, of the member's accumulated contributions based upon the rate of
31 contribution fixed under section three hundred eighty-three of this
32 title and upon the salaries earned while in such service. Such annuity
33 shall be computed as it would be if it were not reduced by the actuarial
34 equivalent of any outstanding loan nor by reason of the member's
35 election to decrease such member's contributions toward retirement in
36 order to apply the resulting amount toward payment of contributions for
37 old age and survivor's insurance. Any accumulated contributions in
38 excess of the amount required to provide the annuity computed pursuant
39 to this paragraph shall be used to increase the member's retirement
40 allowance.
41 c. Credit for previous service. In computing the years of total cred-
42 itable service for each member described herein, full credit shall be
43 given and full allowance shall be made for service rendered as a police
44 officer or state university peace officer or member of a police force or
45 department of a state park authority or commission or an organized
46 police force or department of a county, city, town, village, police
47 district, authority or other participating employer or member of the
48 capital police force in the office of general services while a member of
49 the New York state and local police and fire retirement system, of the
50 New York state and local employees' retirement system or of the New York
51 city police pension fund and for all service for which full credit has
52 been given and full allowance made pursuant to the provisions of section
53 three hundred seventy-five-h of this article provided, however, that
54 full credit pursuant to the provisions of such section shall mean only
55 such service as would be creditable service pursuant to the provisions
56 of section three hundred eighty-three, three hundred eighty-three-a,
S. 6989 3
1 three hundred eighty-three-b, as added by chapter six hundred seventy-
2 four of the laws of nineteen hundred eighty-six, three hundred eighty-
3 three-b, as added by chapter six hundred seventy-seven of the laws of
4 nineteen hundred eighty-six, three hundred eighty-three-c or three
5 hundred eighty-three-d of this title or pursuant to the provisions of
6 title thirteen of the administrative code of the city of New York for
7 any member contributing pursuant to this section who transferred to the
8 jurisdiction of the department of environmental conservation including
9 but not limited to environmental conservation officers and forest
10 rangers, regional state park police or state university of New York
11 peace officers.
12 d. Retirement for cause. Upon receipt of a certificate from the head
13 of the entity where such member is employed or such member's designee, a
14 member as described in subdivision a of this section, who has accrued
15 twenty-five or more years of service credit under this section shall be
16 retired on the first day of the second month next succeeding the date
17 such certificate was filed with the comptroller.
18 e. Credit for military service. In computing the years of total cred-
19 itable service full credit shall be given and full allowance shall be
20 made for service of such member in war after world war I as defined in
21 section three hundred two of this article, provided such member at the
22 time of such member's entrance into the armed forces was in police
23 service as defined in subdivision eleven of section three hundred two of
24 this article.
25 f. Transfer of membership to employees' retirement system. Any member
26 currently enrolled pursuant to this section and who previously trans-
27 ferred service credit from the New York state and local employees'
28 retirement system to the New York state and local police and fire
29 retirement system, may elect to transfer such previously transferred
30 service credit back to the New York state and local employees' retire-
31 ment system, and such member shall have the option to retroactively
32 transfer such member's membership into such employees' retirement
33 system.
34 g. The provisions of this section shall be controlling, notwithstand-
35 ing any provision of this article to the contrary.
36 § 383-f. Retirement of officers of state law enforcement; alternative
37 twenty-five year retirement plan. a. Membership. Every non-seasonally
38 appointed sworn member or officer of the division of law enforcement in
39 the department of environmental conservation, a forest ranger in the
40 service of the department of environmental conservation, which shall
41 mean a person who serves on a full-time basis in the title of forest
42 ranger I, forest ranger II, forest ranger III, assistant superintendent
43 of forest fire control, or any successor titles or new titles in the
44 forest ranger title series in the department of environmental conserva-
45 tion, a police officer in the department of environmental conservation,
46 the regional state park police, and university police officers whose
47 date of membership is prior to January ninth, two thousand ten in such
48 service within one year of the effective date of this section or within
49 one year of employment in an eligible title, whichever is later, may
50 elect to be covered by the provisions of this section by filing an
51 election therefor with the comptroller. Upon completion of twenty-five
52 years of such service and upon retirement, each such member shall
53 receive a pension which, together with an annuity, if any, which shall
54 be the actuarial equivalent of such member's accumulated contributions
55 at the time of their retirement and an additional pension which is the
56 actuarial equivalent of the reserve-for-increased-take-home-pay to which
S. 6989 4
1 such member may then be entitled, if any, shall be sufficient to provide
2 such member with a retirement allowance equal to 58.333 percent of their
3 final average salary. To be effective, such election must be duly
4 executed and acknowledged on a form prepared by the comptroller for such
5 purpose.
6 b. Retirement allowance. 1. A member, covered by the provisions of
7 this section at the time of retirement, shall be entitled to retire upon
8 completion of twenty-five years of total creditable service in such
9 titles by filing an application therefor in a manner similar to that
10 provided in section three hundred seventy of this article.
11 2. Upon completion of more than twenty-five years of such service and
12 upon retirement, each such member shall receive, for each year of
13 service in excess of twenty-five, an additional pension which, together
14 with an annuity for each such year as provided in paragraph three of
15 this subdivision, shall be equal to one-sixtieth of their final average
16 salary, provided, however, that the pension payable pursuant to this
17 section shall not exceed three-quarters of such member's final average
18 salary.
19 3. The annuity provided under paragraph two of this subdivision shall
20 be the actuarial equivalent, at the time of retirement, of the member's
21 accumulated contributions based upon the rate of contributions fixed
22 under section three hundred eighty-three of this title and upon the
23 salaries earned while in such service. Such annuity shall be computed as
24 it would be if it were not reduced by the actuarial equivalent of any
25 outstanding loan nor by reason of the member's election to decrease such
26 member's contributions for old age and survivor's insurance. Any accumu-
27 lated contributions in excess of the amount required to provide the
28 annuity computed pursuant to this paragraph shall be used to increase
29 the member's retirement allowance.
30 c. Credit for previous service. In computing the years of total cred-
31 itable service for each member described herein, full credit shall be
32 given and full allowance shall be made for service rendered as a police
33 officer or state university peace officer or member of a police force or
34 department of a state park authority or commission or an organized
35 police force or department of a county, city, town, village, police
36 district, authority or other participating employer or member of the
37 capital police force in the office of general services while a member of
38 the New York state and local police and fire retirement system, of the
39 New York state and local employees' retirement system or of the New York
40 city police pension fund and for all service for which full credit has
41 been given and full allowance made pursuant to the provisions of section
42 three hundred seventy-five-h of this article provided, however, that
43 full credit pursuant to the provisions of such section shall mean only
44 such service as would be creditable service pursuant to the provisions
45 of section three hundred eighty-three, three hundred eighty-three-a,
46 three hundred eighty-three-b, as added by chapter six hundred seventy-
47 four of the laws of nineteen hundred eighty-six, three hundred eighty-
48 three-b, as added by chapter six hundred seventy-seven of the laws of
49 nineteen hundred eighty-six, three hundred eighty-three-c or three
50 hundred eighty-three-d of this title or pursuant to the provisions of
51 title thirteen of the administrative code of the city of New York for
52 any member contributing pursuant to this section who transferred to the
53 jurisdiction of the department of environmental conservation including
54 but not limited to environmental conservation officers and forest
55 rangers, regional state park police or state university of New York
56 peace officers.
S. 6989 5
1 § 2. Notwithstanding any other provision of law to the contrary, any
2 member of the New York state and local police and fire retirement system
3 who is covered by this act who became a member on or after July 1, 2009
4 and before January 9, 2010 who elects coverage under section 383-f of
5 the retirement and social security law pursuant to this act shall be
6 making an irrevocable election subject to all the terms and conditions
7 of article 11 of the retirement and social security law.
8 § 3. This act shall take effect on the first of January next succeed-
9 ing the date on which it shall have become a law.
FISCAL NOTE.--Pursuant to Legislative Law, Section 50:
This bill would create §383-e and §383-f in the Retirement and Social
Security Law (RSSL) providing new service retirement benefits to law
enforcement officers employed by the State of New York, currently
covered by the provisions of
+ RSSL §383-a: regional state park police;
+ RSSL §383-b: department of environmental conservation (DEC)
police;
+ RSSL §383-b: office of general services capital police;
+ RSSL §383-c: DEC forest rangers;
+ RSSL §383-d: State University of New York police.
Currently, these members of the New York State and Local Police and
Fire Retirement System (NYSLPFRS) are covered by a 25-year half-pay
service retirement plan with up to 7 years of additional 60ths.
RSSL §383-e is available to officers whose date of membership is on or
after January 9, 2010 (commonly called Tier 5 or Tier 6 members) and
provides a 20-year half-pay service retirement plan with up to 15 years
of additional 60ths.
RSSL §383-f is available to officers whose date of membership is
before January 9, 2010 (commonly called Tier 1, Tier 2, or Tier 3
members). Members would be eligible to retire upon attaining 25-years
of service credit. However, the benefit accruals would be equal to those
under a 20-year half-pay service retirement plan with up to 15 years of
additional 60ths.
Disability benefits are not expected to change.
If this bill is enacted during the 2025 Legislative Session, we antic-
ipate that there will be an increase of approximately $6.9 million in
the annual contributions of the State of New York for the fiscal year
ending March 31, 2026. While billing rates will immediately increase
approximately 5% of salary, annual costs will vary over time and are
expected to average 3.75% of salary in the long term.
In addition to the annual contributions discussed above, there will be
an immediate past service cost of approximately $96.2 million which will
be borne by the State of New York as a one-time payment. This estimate
assumes that payment will be made on March 1, 2026.
These estimated costs are based on 1,200 affected members employed by
the State of New York, with annual salary of approximately $123.8
million as of March 31, 2024.
Summary of relevant resources:
Membership data as of March 31, 2024 was used in measuring the impact
of the proposed change, the same data used in the April 1, 2024 actuari-
al valuation. Distributions and other statistics can be found in the
2024 Report of the Actuary and the 2024 Annual Comprehensive Financial
Report. The actuarial assumptions and methods used are described in the
2024 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
S. 6989 6
31, 2024 New York State and Local Retirement System Financial Statements
and Supplementary Information.
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 March 26, 2025, and intended for use only during
the 2025 Legislative Session, is Fiscal Note No. 2025-68. As Chief Actu-
ary of the New York State and Local Retirement System, I, Aaron Schottin
Young, hereby certify that this analysis complies with applicable Actu-
arial Standards of Practice as well as the Code of Professional Conduct
and Qualification Standards for Actuaries Issuing Statements of Actuari-
al Opinion of the American Academy of Actuaries, of which I am a member.
