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NEW YORK CITY ADMINISTRATIVE CODE
Title 1: General Provisions
Title 2: City of New York
Title 3: Elected officials
Title 4: Property of the City
Title 5: Budget; Capital Projects
Title 6: Contracts, Purchases and Franchises
Title 7: Legal Affairs
Title 8: Civil Rights
Title 9: Criminal Justice
Title 10: Public Safety
Title 11: Taxation and Finance
Title 12: Personnel and Labor
Title 13: Retirement and Pensions
Chapter 1: New York City Employees' Retirement System
Chapter 2: Police Pension Funds
Subchapter 1: [Police Department, Subchapter One Pension Fund]
Subchapter 2: [Police Department, Subchapter Two Pension Fund]
§ 13-214 Definitions.
§ 13-215 Membership; composition and eligibility.
§ 13-216 Board of trustees.
§ 13-217 Rules and regulations.
§ 13-218 Credit for service.
§ 13-219 Re-entry into membership after withdrawal of contributions.
§ 13-220 Pension fund; a corporation.
§ 13-221 Pension fund; adoption of tables and certification of rates.
§ 13-222 Pension fund; reports.
§ 13-223 Medical board.
§ 13-224 The funds; component funds.
§ 13-225 Contributions of members and their use; annuity savings fund.
§ 13-225.1 Employer pick up of member contributions.
§ 13-226 Pensions-for-increased-take-home-pay.
§ 13-227 Contributions of members and their use; annuity reserve fund and dependent benefit reserve funds.
§ 13-228 Contributions of the city and their use; contingent reserve fund.
§ 13-229 Contributions of the city and their use; pension reserve fund.
§ 13-230 Contributions of public benefit corporations and their use.
§ 13-231 Guarantee of funds.
§ 13-232 Payments to variable supplements funds.
§ 13-232.1 Payments to police officer's variable supplements fund for base fiscal years commencing on or after July first, nineteen hundred eighty-eight.
§ 13-232.2 Payments to police superior officers' variable supplements fund for base fiscal years included in the period commencing on July first, nineteen hundred eighty-eight and ending on June thirtieth, nineteen hundred ninety-two.
§ 13-232.3 Payments to police superior officers' variable supplements fund for base fiscal years commencing on or after July first, nineteen hundred ninety-two.
§ 13-233 Trustees of funds; investments.
§ 13-234 Allowance of interest.
§ 13-235 Custodian of funds.
§ 13-236 Payments from funds.
§ 13-237 Fund for current needs.
§ 13-238 Prohibition upon trustees and employees.
§ 13-239 Rules regulating loans to members.
§ 13-240 Termination of membership; discontinuance of service.
§ 13-241 Termination of membership; election to city, county or state office.
§ 13-242 Termination of membership; miscellaneous.
§ 13-243 Death benefits; ordinary death benefits.
§ 13-244 Death benefits; accidental death benefits.
§ 13-244.1 COVID-19 benefit.
§ 13-245 Accidental death benefits in the case of deaths occurring prior to July first, nineteen hundred sixty-five.
§ 13-246 Retirement; minimum age or period for service retirement.
§ 13-247 Retirement; selection of either twenty or twenty-five years of city-service.
§ 13-248 Retirement; selection of age fifty-five.
§ 13-249 Method of computing certain pensions.
§ 13-250 Continuance of retirement allowance upon election to public office.
§ 13-251 Retirement; for ordinary disability.
§ 13-252 Retirement; for accident disability.
§ 13-252.1 Accidental disability retirement; World Trade Center presumption.
§ 13-253 Dependent benefits for surviving spouses and orphans.
§ 13-254 Safeguards on disability retirement.
§ 13-255 Retirement allowances; for service.
§ 13-256 Vested retirement rights.
§ 13-256.1 Discharge or dismissal.
§ 13-257 Retirement allowances; for ordinary disability.
§ 13-258 Retirement allowances; for accident disability.
§ 13-259 Accidental disability benefits in the case of retirements prior to July first, nineteen hundred sixty-five.
§ 13-260 Retirement allowances; restrictions on.
§ 13-261 Retirement; options in which retirement allowances may be taken.
§ 13-261.1 Modified option 1 pension computation formula.
§ 13-261.2 Death of applicant before effective date of retirement.
§ 13-261.3 Retired employees; change of options.
§ 13-262 Benefits upon re-entry into membership; after retirement.
§ 13-263 Monthly payments.
§ 13-264 Exemption from tax and legal process.
§ 13-264.1 Eligible rollover distributions.
§ 13-265 Protection against fraud or mistake.
§ 13-266 State supervision.
§ 13-267 Limitation on other statutes; application of article.
§ 13-267.1 Excess benefit plan.
Subchapter 3: [Police Officer's Variable Supplements Fund]
Subchapter 4: [Police Superior Officers' Variable Supplements Fund]
Chapter 3: Fire Department Pension Fund and Related Funds
Chapter 4: Teachers' Retirement System
Chapter 5: Miscellaneous Pension and Retirement Provisions
Chapter 6: Investment by Pension Funds or Retirement Systems
Title 14: Police
Title 15: Fire Prevention and Control
Title 16: Sanitation
Title 16-A: [Commercial Waste Removal]
Title 16-B: Commercial Waste Zones
Title 17: Health
Title 18: Parks
Title 19: Transportation
Title 20: Consumer and Worker Protection
Title 20-A: [Shipboard Gambling]
Title 21: Social Services
Title 21-A: Education
Title 22: Economic Affairs
Title 23: Communications
Title 24: Environmental Protection and Utilities
Title 25: Land Use
Title 26: Housing and Buildings
Title 27: Construction and Maintenance
Title 28: New York City Construction Codes
Title 29: New York City Fire Code
Title 30: Emergency Management
Title 31: Department of Veterans' Services
Title 32: Labor and Employment
Title 33: Investigations
Title 34: Racial Equity
Appendix A: Unconsolidated Local Laws
The Rules of the City of New York
THE RULES OF THE CITY OF NEW YORK
Title 1: Department of Buildings
Title 2: Board of Standards and Appeals
Title 3: Fire Department
Title 6: Department of Consumer and Worker Protection
Title 9: Procurement Policy Board Rules
Title 12: Franchise and Concession Review Committee
Title 15: Department of Environmental Protection
Title 16: Department of Sanitation
Title 17: Business Integrity Commission
Title 19: Department of Finance
Title 20: Tax Appeals Tribunal
Title 21: Tax Commission
Title 22: Banking Commission
Title 24: Department of Health and Mental Hygiene
Title 25: Department of Mental Health and Retardation [Repealed]
Title 28: Housing Preservation and Development
Title 29: Loft Board
Title 30: Rent Guidelines Board
Title 31: Mayor's Office of Homelessness and Single Room Occupancy
Title 34: Department of Transportation
Title 35: Taxi and Limousine Commission
Title 38: Police Department
Title 38-A: Civilian Complaint Review Board
Title 39: Department of Correction
Title 40: Board of Correction
Title 41: Department of Juvenile Justice
Title 42: Department of Probation
Title 43: Mayor
Title 44: Comptroller
Title 45: Borough Presidents
Title 46: Law Department
Title 47: Commission on Human Rights
Title 48: Office of Administrative Trials and Hearings (OATH)
Title 49: Department of Records and Information Services
Title 50: Community Assistance Unit
Title 51: City Clerk
Title 52: Campaign Finance Board*
Title 53: Conflicts of Interest Board
Title 55: Department of Citywide Administrative Services
Title 56: Department of Parks and Recreation
Title 57: Art Commission
Title 58: Department of Cultural Affairs
Title 60: Civil Service Commission
Title 61: Office of Collective Bargaining
Title 62: City Planning
Title 63: Landmarks Preservation Commission
Title 66: Department of Small Business Services
Title 67: Department of Information Technology and Telecommunications
Title 68: Human Resources Administration
Title 69: Department of Aging
Title 70: In Rem Foreclosure Release Board
Title 71: Voter Assistance Commission
Title 72: Office of Emergency Management
Title 73: Civic Engagement Commission
Title 74: Community Hiring
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§ 13-260 Retirement allowances; restrictions on.
   a.   If a lump sum which has been paid or which is payable under the provisions of the workers' compensation law equals or exceeds the present value of all amounts otherwise payable out of moneys provided or to be provided by the city under the provisions of this subchapter on account of the same disability of the same person, no payment shall be made to such person under the provisions of this subchapter. If such lump sum be a percentage less than one hundred per cent of the present value of all such amounts, there shall be paid as it becomes due under the provisions of this subchapter, in lieu of each amount otherwise payable, an amount equal to the percentage thereof which is the difference between such lesser per cent and one hundred per cent.
   b.   If an amount which is payable throughout a period under the provisions of the workers' compensation law equals or exceeds the amounts otherwise payable during the same period out of the moneys provided or to be provided by the city under the provisions of this article on account of the same disability of the same person, no payment shall be made to such person under the provisions of this subchapter during such period nor thereafter, until the total amount of such omitted payments, together with the regular interest which they would have accumulated, equals the amount paid under the workers' compensation law, together with the regular interest which it would have accumulated. If an amount which is payable throughout a period under the provisions of the workers' compensation law be a percentage less than one hundred per cent of the amounts otherwise payable during the same period out of moneys provided or to be provided by the city under the provisions of this subchapter on account of the same disability of the same person, there shall be paid during such period as it becomes due under the provisions of this subchapter, in lieu of each amount otherwise payable, the percentage thereof which is the difference between such lesser per cent and one hundred per cent.
   c.   No decision of the workers' compensation board shall be binding on the medical board or on the board in the determination of eligibility of a claimant for an accident disability or an accidental death benefit.
   d.   Notwithstanding any of the foregoing provisions of this section or any other law to the contrary, pending the final determination of a claim for workers' compensation benefits, the board may authorize payment of all or any part of the benefits which are payable under this subchapter and to which any of the foregoing provisions of this section apply, and in that event the pension fund shall be entitled to reimbursement out of the unpaid installment or installments of compensation due under the workers' compensation law provided that claim therefor is filed with the workers' compensation board, together with proof of the fact and amount of payment.
§ 13-261 Retirement; options in which retirement allowances may be taken.
   a.   Until the first payment on account of any benefit is made, except pursuant to the provisions of section 13-261.2 of this subchapter, the beneficiary, or, if such beneficiary is an incompetent, then the husband or wife of such beneficiary, or, if there be no husband or wife, a committee of the estate, may elect to receive such benefit in a retirement allowance payable throughout life, or the beneficiary or the husband or wife or committee so electing may then elect to receive the actuarial equivalent at that time of his or her annuity, his or her pension, or his or her retirement allowance in a lesser annuity or a lesser pension or a lesser retirement allowance, payable throughout life with the provision that: Option 1. If he or she die before he or she has received in payments the present value of his or her annuity, his or her pension, or his or her retirement allowance, as it was at the time of his or her retirement, the balance shall be paid to his or her legal representatives or to such person as the beneficiary, or the husband or wife or committee so electing, has nominated or shall nominate by written designation duly acknowledged and filed with the board. Option 2. Upon his or her death, his or her annuity, his or her pension, or his or her retirement allowance, shall be continued throughout the life of and paid to such person as the beneficiary, or the husband or wife or committee so electing, has nominated or shall nominate by written designation duly acknowledged and filed with the board at the time of his or her retirement. Option 3. Upon his or her death, one-half of his or her annuity, his or her pension, or his or her retirement allowance, shall be continued throughout the life of and paid to such person as the beneficiary, or the husband or wife or committee so electing, has nominated or shall nominate by written designation duly acknowledged and filed with the board at the time of his or her retirement. Option 4. Upon his or her death, some other benefit or benefits shall be paid to such other person or persons as the beneficiary, or the husband or wife or committee so electing, has nominated or shall nominate, provided such other benefit or benefits, together with such lesser annuity, or lesser pension, or lesser retirement allowance, shall be certified by the actuary to be of equivalent actuarial value to his or her annuity, his or her pension or his or her retirement allowance, and shall be approved by such board.
   b.   For purposes of this section, the terms "pension" and "retirement allowance" shall be deemed to include the pension-providing-for-increased-take-home-pay, if any.
§ 13-261.1 Modified option 1 pension computation formula.
   a.   The board may by resolution direct that under such circumstances as are designated in such resolution, benefits under Option 1 which consist of or are derived from the pension component of a retirement allowance and which are payable to or on account of members who:
      (1)   became members prior to the date of enactment (as certified pursuant to section forty-one of the legislative law) of this section; and
      (2)   retired or retire, on or after August first, nineteen hundred eighty-three, for service or superannuation or for ordinary or accident disability, or on or after such August first, discontinued or discontinue service so as to become a discontinued member; shall be determined under the modified Option 1 pension computation formula (as defined in subdivision twenty-eight of section 13-214 of the code).
   b.   If the board makes a direction, pursuant to the provisions of subdivision a of this section, for use of such formula, it may also direct by resolution:
      (1)   that any member who is subject to the modified Option 1 pension computation formula may elect, at such time and in accordance with such procedures as are prescribed in such resolution, that such formula shall not apply to such member and that the initial reserve determined for the purpose of providing the benefits payable by reason of his or her selection of Option 1 and the pension component of his or her Option 1 allowance shall be determined on the basis of gender-neutral mortality tables and regular interest of seven per centum per annum, compounded annually; and
      (2)   that the benefit payable, upon the death of the member making such election, to his or her beneficiary or estate shall be the difference between such Option 1 initial reserve and the total of the payments of such pension component received by or payable to such member for the period prior to his or her death; and
      (3)   that where any member subject to the modified Option 1 pension computation formula retired before the effective date of the board resolution adopted pursuant to subdivision a of this section, and where the first payment on account of the retirement allowance of any discontinued member subject to such formula was made before the effective date of such resolution, such retiree or discontinued member, within such period of time after such effective date and in accordance with such procedures as are prescribed in such resolution, may elect the method of Option 1 benefit determination set forth in the preceding paragraphs of this subdivision b.
   c.   In any case, where, pursuant to board resolution, a benefit is required to be determined under the modified Option 1 pension computation formula and the determination of such benefit is also required by a board resolution adopted pursuant to sub-item (3) of item (A) of subparagraph (ii) of paragraph (g) of subdivision eight of section 13-214 of the code to reflect different computations of separate portions of such benefit, the methods of computation under the modified Option 1 pension computation formula shall be appropriately adjusted so as to give effect to the provisions of such resolution adopted pursuant to such sub-item (3).
§ 13-261.2 Death of applicant before effective date of retirement.
   a.   If a member who is otherwise eligible for retirement pursuant to sections 13-251 and 13-252 of this subchapter dies within thirty days after the filing with the pension board of the application for retirement pursuant to section 13-251 or 13-252 of this subchapter and it is established that the physical or mental impairment or incapacitation of the applicant specified in such application was directly related to the cause of the applicant's death, such application shall be approved by the pension board effective one day before the date of the applicant's death, provided, however, that:
      1.   if a member is entitled to an ordinary disability retirement allowance under the provisions of this subchapter, the benefits provided pursuant to section 13-251 of this subchapter shall be payable unless the member would otherwise be entitled to a greater benefit pursuant to section 13-243 of this subchapter, in which event the greater benefit shall be payable; or
      2.   if a member is entitled to an accidental disability retirement allowance under the provisions of this subchapter, the benefits provided pursuant to section 13-252 of this subchapter shall be payable unless the member would otherwise be entitled to a greater benefit pursuant to section 13-244 of this subchapter, in which event the greater benefit shall be payable.
   b.   Notwithstanding any law to the contrary, for the purpose of electing an option pursuant to section 13-261 of this subchapter, the pension board shall notify the surviving spouse of any applicant described in subdivision a of this section, or, if no such spouse exists, the personal representative of the estate of such applicant of the right of election pursuant to said section 13-261 and such surviving spouse or personal representative of such estate may elect any such option within thirty days after receipt of such notice.
§ 13-261.3 Retired employees; change of options.
Notwithstanding any other provision of law to the contrary, no beneficiary shall be permitted to change any optional selection after it has become effective, provided, however, that if:
   (a)   a retired member nominates the spouse of such member as the survivor beneficiary under option two or three of section 13-261 of the code, or if a retired member nominates the spouse of such member under option four of such section to receive payment of an annual benefit as a survivor; and
   (b)   such person so nominated ceases by causes other than death to be his or her spouse or is divorced from or separated pursuant to a judicial decree from such spouse, then the board of trustees shall have the authority to permit the change of the optional benefit to the maximum benefit that is the actuarial equivalent by and with the consent of all parties.
§ 13-262 Benefits upon re-entry into membership; after retirement.
   a.   (1)   Should a beneficiary receiving or entitled to receive a retirement allowance under the provisions of section 13-246, 13-247 or 13-248 of this subchapter, re-enter city service, his or her retirement allowance and his or her pension-providing-for-increased-take-home-pay, if any, shall cease.
      (2)   If he or she had not served the period of service elected by him or her or is under the minimum service retirement age elected by him or her, he or she shall again become a member of the pension system. Except as otherwise provided in paragraph three of this subdivision a, if he or she has served the minimum period of service elected by him or her or has attained the minimum service retirement age elected by him or her he or she may file a duly executed and acknowledged application therefor within ninety days after his or her return to service and thereupon again become a member of such fund.
      (3)   In the case of any such beneficiary who is appointed police commissioner or a deputy police commissioner, he or she shall again become a member of the pension system and shall remain such a member while serving as police commissioner or deputy police commissioner.
      (4)   The annuity reserve of any such member whose membership is restored as above provided in this section shall be transferred to his or her credit in the annuity savings fund, and he or she shall contribute to such fund as if he or she were a new entrant.
      (5)   Upon the subsequent retirement of any such member whose membership is so restored, he or she shall be credited with all his or her service as a member subsequent to his or her last restoration to membership, and shall receive a retirement allowance therefor as if he or she were a new entrant, payable in such form as he or she shall select under section 13-261 of this subchapter.
      (6)   In lieu of suspension during restoration to city-service of any benefits payable in the event of his or her death by reason of any optional selection in respect to his or her pension and the pension-providing-for-increased-take-home-pay, if any, a beneficiary may pay to the fund or funds from which his or her ordinary pension and his or her pension-providing-for-increased-take-home-pay, if any, were payable, the amount by which his or her ordinary pension and the pension-providing-for-increased-take-home-pay, if any, exceeded the optional pension and the pension-providing-for-increased-take-home-pay, if any, heretofore granted to him or her, in which event such optional benefit shall continue and be payable in the event of his or her death as though no payment were suspended.
      (7)   In addition, upon his or her subsequent retirement, he or she shall receive the pension and the pension-providing-for-increased-take-home-pay, if any, which he or she was receiving or entitled to receive immediately prior to his or her last restoration.
   b.   (1)   Subject to the provisions of paragraph two of this subdivision, where any beneficiary mentioned in subdivision a of this section, other than a beneficiary serving as police commissioner or deputy police commissioner, shall have earned at least five years of member credit for service in the police force after restoration to active service, and where any beneficiary serving as police commissioner or deputy police commissioner shall have earned at least three years of member credit for service during restoration to membership pursuant to this section, the total service credit to which he or she was entitled at the time of his or her earlier retirement may, at his or her election, again be credited to him or her and upon his or her subsequent retirement he or she shall be credited in addition with all member service earned by him or her subsequent to his or her last restoration to membership.
      (2)   Such total service credit to which he or she was entitled at the time of his or her earlier retirement shall be credited as provided in paragraph one of this subdivision b only in the event that he or she returns to the pension fund with regular interest the actuarial equivalent of the amount of the retirement allowance he or she received; provided, however, that in the event that such amount is not so repaid, the actuarial equivalent thereof shall be deducted from his or her subsequent retirement allowance.
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