a. Definitions. The following terms, as used in this section, shall have the following meanings, unless a different meaning is plainly required by the context:
(1) "RSSL". The New York state retirement and social security law.
(2) "City-service". City-service as defined in subdivision three of section 13-101 of the code.
(3) "Education service". Service as a paid official or employee of the board of education of the city of New York or the New York city school construction authority, and allowable as provided in section four of the rules and regulations of the board of education retirement system of the city of New York or, in the case of a tier II, tier III or tier IV member of such system, allowable pursuant to the provisions which respectively govern the service credit of such a member of such retirement system.
(4) "NYCERS". The New York city employees' retirement system.
(5) "BERS". The board of education retirement system of the city of New York.
(6) "Retirement system". NYCERS or BERS.
(7) "Tier I member". A member of NYCERS or BERS whose benefits (other than a supplemental retirement allowance) are prescribed by chapter one of title thirteen of the code or the BERS rules and regulations, respectively, and who is not subject to the provisions of article eleven, article fourteen or article fifteen of the RSSL.
(8) "Tier II member". A member of NYCERS or BERS who is subject to the provisions of article eleven of the RSSL.
(9) "Tier III member". A member of NYCERS or BERS who is subject to the provisions of article fourteen of the RSSL.
(10) "Tier IV member". A member of NYCERS or BERS who is subject to the provisions of article fifteen of the RSSL.
(11) "Full-time city-service". City-service rendered in a title in which a person is regularly scheduled to work at least eighteen hundred twenty-seven hours per year, provided that no service rendered prior to the expiration of the window period (as defined in paragraph twenty-two of this subdivision) in such a title shall be deemed to be full-time city-service for the limited purposes only of subdivisions b and d of this section where NYCERS, prior to May thirty-first, nineteen hundred eighty-eight, would have deemed the person rendering such service to be ineligible for membership in NYCERS because such person was regularly scheduled to work less than a sufficient number of hours per year for NYCERS to consider such service to be full-time city-service, or because such service was being rendered not on a per annum basis, but rather on a per hour basis, a per diem basis or some other basis. The employer of any member of NYCERS or BERS, at such retirement system's request, shall certify the regularly scheduled hours of employment of any position held by such member.
(12) "Part-time city-service". City-service which is not full-time city-service.
(13) (i) "Full-time education service". Except as provided in subparagraph (ii) of this paragraph, (A) education service rendered in a title in which a person is regularly scheduled to work at least eighteen hundred twenty-seven hours per year; or (B) education service rendered in a title (a) in which duties are regularly scheduled to be performed only during the school year (as defined in paragraph twenty-four of this subdivision), (b) in which a person is regularly scheduled to work at least fourteen hundred seventy hours per school year, and (c) in which such person, as a member of BERS, is entitled to earn credit for such service, pursuant to paragraph two of subdivision c of this section, on the basis of one year of service credit for fourteen hundred seventy hours of such service rendered in a calendar year.
(ii) No such service rendered prior to the expiration of the window period (as defined in paragraph twenty-two of this subdivision), which meets the requirements of subparagraph (i) of this paragraph, shall be deemed to be full-time education service for the limited purposes only of subdivisions b and d of this section where BERS, prior to May thirty-first, nineteen hundred eighty-eight, would have deemed the person rendering such service to be ineligible for membership in BERS because such person was regularly scheduled to work less than a sufficient number of hours per year for BERS to consider such service to be full-time education service, or because such service was being rendered not on a per annum basis, but rather on a per hour basis, a per diem basis or some other basis.
(iii) The employer of any member of BERS or NYCERS, at such retirement system's request, shall certify the regularly scheduled hours of employment of any position held by such member.
(14) "Part-time education service". Education service which is not full-time education service.
(15) "Part-time service". Part-time city-service or part-time education service.
(16) "Active service". Full-time city-service, full-time education service, part-time city-service or part-time education service.
(17) "Qualified period of continuous active service". A part of a person's active service consisting of a period:
(i) which began prior to May thirty-first, nineteen hundred eighty-eight; and
(ii) during which the person rendered one or more periods of part-time service prior to May thirty-first, nineteen hundred eighty-eight; and
(iii) which ends no later than the end of the window period, as defined in paragraph twenty-two of this subdivision; and
(iv) which was not interrupted by a subsequent disqualifying break in service, as defined in paragraph eighteen of this subdivision; and
(v) which was not interrupted by a subsequent disqualifying period of non-membership full-time service, as defined in paragraph twenty-one of this subdivision.
(18) "Disqualifying break in service". A break in a period of city-service or education service which occurs when the total length of a period of two or more consecutive one-year breaks in service, as defined in paragraph nineteen of this subdivision, exceeds the total length of a period of one or more consecutive one-year periods of active service, as defined in paragraph twenty of this subdivision, which immediately precedes such period of consecutive one-year breaks in service, provided that for the purpose of measuring the length of such immediately preceding period of consecutive one-year periods of active service, such immediately preceding period shall not include any such one-year period of active service which was part of a disqualifying period of non-membership full-time service, as defined in paragraph twenty-one of this subdivision.
(19) "One-year break in service". A calendar year during which a person was not paid on the payroll for a total of at least two hundred fifty hours of city-service, education service or a combination of city-service and education service, provided that where any person was terminated in nineteen hundred seventy-five from employment in the title of school crossing guard with the New York city police department as a result of the dissolution of the school crossing guard program in such year, and who was reappointed to employment in such title with such department on or before June thirtieth, nineteen hundred seventy-nine, such person shall not be charged with a one-year break in service for any calendar year during the period commencing with the calendar year of such termination and ending with the calendar year of such reappointment, and provided further that such person shall not be credited with a one-year period of active service (as defined in paragraph twenty of this subdivision) for any calendar year during such period unless such person actually was paid on the payroll during such calendar year for a total of at least two hundred fifty hours of city-service, education service or a combination of city-service and education service.
(20) "One-year period of active service". A calendar year during which a person was paid on the payroll for a total of at least two hundred fifty hours of city-service, education service or a combination of city-service and education service.
(21) "Disqualifying period of non-membership full-time service". A one-year period commencing on the date a person became eligible to become a member of NYCERS or BERS by reason of being employed in full-time city-service or full-time education service, during which one-year period such person was eligible to become such a member and did not do so, provided that such period of full-time service shall not be a disqualifying period of non-membership full-time service where such period was immediately preceded or followed by a period of part-time service rendered by such person which exceeded the length of such period of full-time service, provided further that for the purpose of measuring the length of such immediately preceding or following period of part-time service, such period shall not include any calendar year which is not a one-year period of active service, as defined in paragraph twenty of this subdivision.
(22) "Window period". A one-year period commencing the day immediately following July thirty-first, nineteen hundred ninety-two or a six month period commencing the day immediately following the date of enactment of the chapter of the laws of nineteen hundred ninety-six which added this provision.
(23) "Previous part-time service". Part-time service rendered prior to last becoming a member of NYCERS or BERS or, if a person last became a member of NYCERS or BERS prior to May thirty-first, nineteen hundred eighty-eight, part-time service rendered prior to such date.
(24) "School year". The regular academic year of the New York city public schools, which generally begins with the first day of classes in September of one year and ends with the last day of classes in June of the following year, but which also may be deemed to include a brief period of time immediately prior to such academic year and/or a brief period of time immediately subsequent to such academic year where the duties of a particular job title which are performed almost exclusively during such academic year extend to such brief period or periods immediately prior and/or subsequent to such academic year.
b. Retroactive membership in NYCERS or BERS; accelerated purchase of credit for previous part-time service.
(1) For purposes of paragraphs three, six, seven, eight, ten and eleven of this subdivision, a person who meets the requirements of this paragraph one shall be a person who was employed in part-time service prior to May thirty-first, nineteen hundred eighty-eight, and who:
(i) was actually paid on the payroll in active service on May thirty-first, nineteen hundred eighty-eight; or
(ii) was separated from active service prior to May thirty-first, nineteen hundred eighty-eight and returned to active service after such date, but within four years after last being separated from active service prior to such date; or
(iii) was paid on the payroll for work performed in the title of college assistant with the city university of New York in all or a portion of the academic year which shall be deemed to have commenced on September first, nineteen hundred eighty-seven, and was separated from employment in such title prior to May thirty-first, nineteen hundred eighty-eight, and did not return to active service.
(2) For purposes of paragraphs three, six, seven, eight, ten and eleven of this subdivision, a period of part-time service which meets the requirements of this paragraph shall be any period of part-time city-service or part-time education service which is part of a qualified period of continuous active service, as defined in paragraph seventeen of subdivision a of this section.
(3) (i) Notwithstanding any other provision of law to the contrary, a member of NYCERS or BERS who meets the requirements of paragraph one of this subdivision, and who has one or more periods of part-time service which meets the requirements of paragraph two of this subdivision, may elect to be deemed to have become a member of such retirement system on a date selected by such member which is part of a period of part-time service which meets such requirements, by filing with such retirement system, during the window period, a written request for such retroactive membership date, provided that the retroactive membership date selected by such member shall be a date which is earlier than his or her last date of commencement of membership in such retirement system.
(ii) The election by a member of NYCERS or BERS of a retroactive date of commencement of membership in such retirement system pursuant to subparagraph (i) of this paragraph shall be irrevocable, and the obligations, rights and privileges of such member from and after such retroactive membership date shall be the same as if such member originally had become a member of the retirement system on such retroactive membership date. Such member, however, shall not receive service credit for any previous part-time service for which he or she did not purchase service credit while a member of such system. The purchase of previous part-time service by such member shall be in compliance with all requirements of the code, the BERS rules and regulations or the RSSL which would be applicable to him or her if he or she originally had become a member of the retirement system on such retroactive membership date, or in compliance with such applicable requirements, as modified by any provision of paragraph six, seven, eight, nine or eleven of this subdivision, where such member is or may become eligible for the benefits of any such paragraph.
(4) Notwithstanding any other provision of law to the contrary, if the designated beneficiary or the estate of a deceased member of NYCERS or BERS, who died while a member of such retirement system on or after May thirty-first, nineteen hundred eighty-eight, but prior to the expiration of the window period, purchases credit for previous part-time service on behalf of such deceased member pursuant to paragraph ten of this subdivision, then such deceased member shall be deemed to have become a member of such retirement system on the commencement date of such part-time service.
(5) Notwithstanding any other provision of law to the contrary, any service retiree of NYCERS or BERS whose retirement became effective on or after May thirty-first, nineteen hundred eighty-eight, but prior to the expiration of the window period, who purchases credit for previous part-time service pursuant to paragraph eight of this subdivision, may elect to be deemed to have become a member of such retirement system on the earliest date of such part-time service for which credit was purchased pursuant to such paragraph eight by filing with such retirement system, during the window period, a written request for such retroactive membership date.
(6) Notwithstanding any provision of section 13-108 of the code which requires a tier I member of NYCERS to pay for the purchase of credit for previous service through deductions from compensation, or any provision of subdivision b of section four hundred forty-six of the RSSL (with respect to a tier II member), subdivision b of section five hundred thirteen of the RSSL (with respect to a tier III member) or subdivision b of section six hundred nine of the RSSL (with respect to a tier IV member) which requires such tier II, tier III or tier IV member to have rendered at least five years of credit service after last joining a public retirement system in order to be eligible to obtain credit for previous service, and notwithstanding any other provision of law to the contrary, a member of NYCERS in city-service, or a member of BERS in education service, who:
(i) meets the requirements of paragraph one of this subdivision; and
(ii) has one or more periods of part-time service which meets the requirements of paragraph two of this subdivision; and
(iii) otherwise is eligible to retire for service during the window period, or otherwise would be eligible to retire for service during the window period if he or she were permitted to purchase during the window period credit for such period or periods of previous part-time service; and
(iv) retires for service so that the effective date of his or her retirement occurs during the window period and at the time of such retirement is at least sixty-two years of age may purchase during the window period credit for such period or periods of previous part-time service by paying during the window period a lump sum amount computed in accordance with the applicable provisions governing the purchase of credit for previous service, or such a lump sum as reduced in accordance with the provisions of paragraph nine of this subdivision.
(7) Notwithstanding any provision of section 13-108 of the code which requires a tier I member of NYCERS to pay for the purchase of credit for previous service through deductions from compensation, or any provision of subdivision b of section four hundred forty-six of the RSSL (with respect to a tier II member), subdivision b of section five hundred thirteen of the RSSL (with respect to a tier III member) or subdivision b of section six hundred nine of the RSSL (with respect to a tier IV member) which requires a tier II, tier III or tier IV member to have rendered at least five years of credited service after last joining a public retirement system in order to be eligible to obtain credit for previous service, and notwithstanding any other provision which requires a member of NYCERS or BERS to be in city-service or education service, respectively, in order to be retired for service, and notwithstanding any other provision of law to the contrary, a member of NYCERS or BERS who:
(i) meets the requirements of paragraph one of this subdivision; and
(ii) has one or more periods of part-time service which meets the requirements of paragraph two of this subdivision; and
(iii) separated from active service (other than as a result of dismissal on charges or forfeiture of office) on or after May thirty-first, nineteen hundred eighty-eight; and
(iv) was at least sixty-two years of age at the time he or she separated from active service; and
(v) otherwise would have been eligible to retire for service at the time he or she separated from service if he or she at that time had been permitted to purchase and had purchased credit for such period of periods of previous part-time service may purchase during the window period credit for such period or periods of previous part-time service by paying during the window period a lump sum amount computed in accordance with the applicable provisions governing the purchase of credit for previous service, or such a lump sum as reduced in accordance with the provisions of paragraph nine of this subdivision, and may retire for service, provided that such member shall actually retire for service during the window period (with an effective date of retirement occurring during such period) and shall purchase such service credit during such period, and provided further that such retirement shall be permitted only in accordance with the provisions of this paragraph.
(8) Notwithstanding any other provision of law to the contrary, a service retiree of NYCERS or BERS:
(i) whose retirement became effective on or after May thirty-first, nineteen hundred eighty-eight, but prior to the expiration of the window period; and
(ii) who was at least sixty-two years of age at the time of such retirement for service; and
(iii) who meets the requirements of paragraph one of this subdivision; and
(iv) who has one or more periods of part-time service which meets the requirements of paragraph two of this subdivision may purchase during the window period credit for all or a portion of the previous part-time service which meets such requirements by paying during the window period a lump sum amount computed in accordance with the applicable provisions set forth below in this paragraph, provided that where such retiree purchases credit for less than the entire amount of such part-time service, he or she shall purchase credit for such service in the inverse order of which such service was rendered, with credit for the most recent service being purchased first, and credit for the earliest service being purchased last, and provided further that such a retiree who purchases such credit pursuant to this item shall have his or her service retirement allowance recomputed to reflect the purchase of such credit, but such retiree shall not be entitled to change the mode of payment of such retirement allowance from an option to the maximum retirement allowance, from the maximum retirement allowance to an option or from one option to another option. If such service retiree elects, pursuant to paragraph five of this subdivision, a retroactive date of commencement of membership, the obligations, rights and privileges of such retiree's membership from such new date of commencement of membership up to his or her service retirement, including, but not limited to, the computation of his or her retirement allowance and the obligation to make member contributions, shall be the same as if such person originally had become a member of the retirement system on such retroactive membership date, and the lump sum for the purchase of credit for such previous part-time service shall be computed in accordance with the provisions governing the purchase of pre-membership service credit which would be applicable to him or her if he or she originally had become a member of the retirement system on such retroactive membership date, subject, however, to any applicable reduction of such lump sum in accordance with the provisions of paragraph nine of this subdivision. If such service retiree does not make such an election pursuant to such paragraph five, such lump sum amount, subject to any applicable reduction pursuant to such paragraph nine, shall be computed in accordance with the applicable provisions governing the purchase of pre-membership service credit on the basis of the date of last commencement of membership of such service retiree.
(9) A member of NYCERS or BERS, who purchases credit for previous part-time service for a lump sum amount pursuant to paragraph six, seven or eight of this subdivision, may elect to have that lump sum amount reduced by an amount up to the maximum amount which such member would have been entitled to borrow from the total amount that would have been credited to such member in his or her annuity savings account (in the case of a tier I or tier II member) or member contributions accumulation fund (in the case of a tier III or tier IV member) if, during the window period, he or she had paid the full amount required to purchase such credit, provided that such person's retirement allowance shall be actuarially reduced (in accordance with the provisions of law governing loans which would be applicable to such person) by the amount by which the full lump sum purchase price was reduced pursuant to this paragraph.
(10) (i) Notwithstanding any other provision of law to the contrary, where a deceased member of NYCERS or BERS, who died while a member of such system on or after May thirty-first, nineteen hundred eighty-eight, but prior to the expiration of the window period, met the requirements of paragraph one of this subdivision and, at the time of his or her death, had one or more periods of previous part-time service which meets the requirements of paragraph two of this subdivision, then his or her designated beneficiary (or estate if there is no designated beneficiary) may, during the window period (or if such member died within one hundred eighty days prior to the expiration of the window period, within one hundred eighty days after the expiration of the window period), file an election purchasing, on behalf of such deceased member, credit for all, but not less than all, of the previous part-time service which meets such requirements. The purchase price of such credit shall be deemed to have been paid by and refunded to the designated beneficiary or estate which files such election.
(ii) Notwithstanding any other provision of law to the contrary, where the designated beneficiary or the estate of a deceased member of NYCERS or BERS purchases credit for one or more periods of previous part-time service on behalf of such deceased member pursuant to subparagraph (i) of this paragraph, and such deceased member did not die in active city-service or active education service for purposes of the applicable ordinary death benefit provision, then such deceased member shall be deemed to have died in active city-service or active education service for purposes of the applicable ordinary death benefit provision, but not for the purposes of any accidental death benefit provision or any presumptive retirement provision or provision for payment of a death benefit equal to a pension reserve.
(iii) Under no circumstances shall the purchase of credit by a beneficiary or estate pursuant to subparagraph (i) of this paragraph result in any benefit or any increase in benefit becoming payable pursuant to a presumptive retirement provision, or provision for payment of a death benefit equal to a pension reserve.
(11) (i) A member of NYCERS in city-service or a member of BERS in education service who:
(A) meets the requirements of paragraph one of this subdivision; and
(B) has one or more periods of part-time service which meets the requirements of paragraph two of this subdivision; and
(C) otherwise is eligible to retire for service or otherwise would be eligible to retire for service if he or she were permitted to purchase credit for such part-time service; and
(D) submits to the appropriate retirement system a written request to purchase credit for a lump sum amount for any such period or periods of previous part-time service, in which request it is alleged that he or she is physically or mentally incapacitated for the performance of duty shall be entitled to a medical examination which shall be performed by the medical board of such retirement system.
(ii) Notwithstanding any other provision of law to the contrary, if such medical examination shows that any such member who meets the requirements of subparagraph (i) of this paragraph eleven is physically or mentally incapacitated for the performance of duty, the medical board shall so report to the executive director of such retirement system, and such member in city-service or education service shall be permitted to purchase credit for such period or periods of previous part-time service by paying a lump sum amount computed in accordance with the applicable provisions governing the purchase of credit for previous service, provided that such member shall both (A) actually retire for service effective not later than sixty days after being notified by the retirement system that he or she is eligible to purchase credit for such service pursuant to this paragraph, and (B) complete payment for such purchase within such sixty-day period.
(12) Notwithstanding any other provision which requires a person to be in city-service in order to become a member of NYCERS, or in education service in order to become a member of BERS, and notwithstanding any other provision of law to the contrary, a person who:
(i) was paid on the payroll in active part-time service on May thirty-first, nineteen hundred eighty-eight; and
(ii) separated from part-time service (other than as a result of dismissal on charges or forfeiture of office) subsequent to May thirty-first, nineteen hundred eighty-eight and prior to August first, nineteen hundred ninety-two, and has not returned to active service; and
(iii) was otherwise eligible to become a member of NYCERS or BERS based upon such part-time service; and
(iv) did not file an application to become a member of such retirement system prior to such separation from service shall be permitted to become a member of such retirement system by filing an application for membership with such system during the window period, provided that such person shall otherwise be eligible pursuant to paragraph seven of this subdivision to retire for service and shall actually retire for service pursuant to such paragraph seven during the window period with an effective date of retirement during the window period.
c. Credit for service.
(1) Notwithstanding any other provision of law to the contrary, and except as provided in paragraph two of this subdivision, and subject to the provisions of subdivision f of this section a member of NYCERS or BERS, who otherwise is entitled to credit for city-service or education service, shall have such credit prorated on the basis of one year of service credit for eighteen hundred twenty-seven hours of such service rendered in a calendar year, provided, however, that no such member shall earn more than one year of service credit during any calendar year, and no such member shall earn, for any fraction of a calendar year, a fraction of a year of service credit, which fraction is greater than such fraction of a calendar year. However, this paragraph shall not apply to teachers, including those who work as regular substitutes and per diem teachers.
(2) Notwithstanding the provisions of paragraph one of this subdivision, or any other provision of law to the contrary, and subject to the provisions of subdivision f of this section, a member of BERS, who otherwise is entitled to credit for education service in a job title in which duties are regularly scheduled to be performed only during the school year, or who otherwise is entitled to credit for service in the title of school crossing guard with the New York city police department, where the duties of such title are regularly scheduled to be performed only during the school year, shall have such credit prorated on the basis of one year of service credit for fourteen hundred seventy hours of such service rendered in a calendar year, provided that no such member shall earn more than one year of service credit during any calendar year, and no such member shall earn for any fraction of a calendar year, a fraction of a year of service credit, which fraction is greater than such fraction of a calendar year. However, this paragraph shall not apply to teachers, including those who work as regular substitutes and per diem teachers.
(3) The board of trustees of NYCERS and the retirement board of BERS shall have the authority to adopt reasonable rules for prorating the credit for part-time city-service or part-time education service rendered in part-time per annum job titles for which it is difficult to determine the number of hours actually worked, including, but not limited to, such titles as New York city tax commissioner, New York city planning commissioner and New York city councilmanic aide. Such rules shall, to the extent possible, grant service credit based on the number of hours actually worked in such titles.
d. Purchase of credit for previous part-time service.
(1) Except as provided in paragraphs two and three of this subdivision, and subject to the provisions of paragraphs six through eleven of subdivision b of this section, where those provisions are applicable, the purchase of credit for previous part-time service by a member of NYCERS or BERS shall be governed by all of the applicable provisions which otherwise would govern the purchase of credit for pre-membership service by such member.
(2) (i) Notwithstanding any other provision of law to the contrary, a member of NYCERS may purchase credit for previous part-time education service which was rendered prior to the expiration of the window period (as defined in paragraph twenty-two of subdivision a of this section), except that such member may not purchase credit for any such part-time education service rendered prior to the expiration of the window period which was rendered during a payroll period in which such member also rendered city-wide for which he or she has earned or is eligible to earn service credit.
(ii) Notwithstanding any other provision of law to the contrary, a member of BERS may purchase credit for previous part-time city-service which was rendered prior to the expiration of the window period, except that such member may not purchase credit for any such part-time city-service rendered prior to the expiration of the window period which was rendered during a pay period in which such member also rendered education service for which he or she has earned or is eligible to earn service credit.
(3) Notwithstanding any other provision of law to the contrary, where a tier I or tier II member of NYCERS or BERS has purchased credit for previous part-time service which meets the requirements of paragraph two of subdivision b of this section, or a tier I or tier II service retiree of NYCERS or BERS has purchased such credit pursuant to paragraph eight of subdivision b of this section, or a beneficiary or estate has purchased such credit on behalf of such member pursuant to paragraph ten of subdivision b of this section, such credit, whether or not purchased pursuant to any of the provisions of paragraphs six through eleven of subdivision b of this section, shall be counted toward such member's eligibility for a retirement benefit as well as the amount of the benefit; provided that where service in a specified title or in specified titles is required for eligibility for a benefit, or is required with respect to the method of determining the amount of a benefit, nothing contained in this paragraph shall be construed as directing that part-time service in a title which is different from such specified title or titles shall be creditable toward satisfying such eligibility requirement or such requirement as to the method of determining the amount of a benefit.
(4) No provision of the code or the rules and regulations of BERS which provides for the payment of a pension-providing-for-increased-take-home-pay for a member of NYCERS or BERS, or the funding of such a benefit, or the accumulation of a reserve-for-increased-take-home-pay, shall be applicable to the purchase of credit by such member for previous part-time service.
(5) The provisions of section one hundred thirty-eight-b of the RSSL shall not be applicable to the purchase of credit for previous part-time service by a member of NYCERS or BERS.
(6) Nothing contained in paragraph four or paragraph five of this subdivision shall be construed as adding to, diminishing or changing any rights or obligations pertaining to the purchase of credit for previous service which is not part-time service.
e. Salary base for part-time service.
(1) Definitions. The following terms, as used in this subdivision, shall have the following meanings, unless a different meaning is plainly required by the context:
(i) "Full-time position in city-service". A position in city-service in which a person is regularly scheduled to work at least eighteen hundred twenty-seven hours per year.
(ii) "Full-time position in education service".
(A) position in education service in which a person is regularly scheduled to work at least eighteen hundred twenty-seven hours per year; or
(B) a position in education service (a) in which duties are regularly scheduled to be performed only during the school year; (b) in which a person is regularly scheduled to work at least fourteen hundred seventy hours per school year; and (c) in which such person, as a member of BERS, is entitled to earn credit for such service, pursuant to paragraph two of subdivision c of this section, on the basis of one year of service credit for fourteen hundred seventy hours of such service rendered in a calendar year.
(2) Subject to the provisions of subdivision f of this section, where those provisions are applicable, for a tier I member of NYCERS who did not hold a full-time position in city-service at all times during the entire one-year period immediately prior to retirement the term "salary or compensation earnable by him or her for city-service in the year prior to his or her retirement", as used in subparagraph (a) of paragraph three of subdivision e of section 13-162 of the code, subparagraph (a) of paragraph three of subdivision g of such section, subparagraph (a) of paragraph four of such subdivision g, subparagraph (e) of paragraph eight of subdivision a of section 13-172 of the code, subparagraph (a) of paragraph three of subdivision c of section 13-174 of the code or subparagraph (a) of paragraph four of such subdivision c, or the term "annual salary or compensation earnable by him or her for city-service in the year prior to his or her retirement", as used in subparagraph (b) of paragraph seven of subdivision a of section 13-172 of the code, shall be deemed to mean the salary or compensation paid on the payroll to such member for city-service rendered during the period for which such member was credited with his or her final one year of service credit immediately prior to retirement.
(3) Subject to the provisions of subdivision f of this section, where those provisions are applicable, for a tier I member of NYCERS who did not hold a full-time position in city-service at all times during the entire one-year period immediately prior to his or her discontinuance of city-service, the term "annual salary or compensation earnable by him or her for city-service in the year prior to his or her discontinuance of city-service", as used in paragraph two of subdivision c of section 13-173 of the code, shall be deemed to mean the salary or compensation paid on the payroll to such member for city-service rendered during the period for which such member was credited with his or her final one year of service credit immediately prior to his or her discontinuance of city-service.
(4) (i) Subject to the provisions of subdivision f of this section, where those provisions are applicable, for a tier I member of NYCERS who did not hold a full-time position in city-service at all times while a member during the entire six-month period immediately preceding his or her death, the term "an amount equal to the compensation earnable by such member while a member, during the six months immediately preceding his or her death", as used in item (i) of subparagraph (a) of paragraph two of subdivision a of section 13-148 of the code, shall be deemed to mean an amount equal to the compensation paid on the payroll to such member for city-service rendered during the period for which such member, while a member, was credited with his or her final six months of service credit immediately preceding his or her death.
(ii) Subject to the provisions of subdivision f of this section, where those provisions are applicable, for a tier I member of NYCERS who did not hold a full-time position in city-service at all times while a member during the entire twelve-month period immediately preceding his or her death, the term "an amount equal to the compensation earnable by such member in city-service while a member during the twelve months immediately preceding his or her death", as used in item (ii) of subparagraph (a) of paragraph two of subdivision a of section 13-148 of the code, shall be deemed to mean an amount equal to the compensation paid on the payroll to such member for city-service rendered during the period for which such member, while a member, was credited with his or her final twelve months of service credit immediately preceding his or her death.
(iii) Subject to the provisions of subdivision f of this section, where those provisions are applicable, for a tier I member of NYCERS who did not hold a full-time position in city-service at all times during the entire twelve-month period immediately preceding his or her death, the term "an amount equal to twice the compensation earnable by him or her in city-service while a member during the twelve months immediately preceding his or her death", as used in item (iii) of subparagraph (a) of paragraph two of subdivision a of section 13-148 of the code, shall be deemed to mean an amount equal to twice the compensation paid on the payroll to such member for city-service rendered during the period for which such member, while a member, was credited with his or her final twelve months of service credit immediately preceding his or her death.
(5) Subject to the provisions of subdivision f of this section, where those provisions are applicable, for a tier I member of NYCERS who did not hold a full-time position in city-service at all times during his or her entire last five years of city-service, or during any other five consecutive years of member or restored member service which such member shall designate pursuant to subdivision nine of section 13-101 of the code, the term "final compensation", as defined in such subdivision nine, shall be deemed to mean one-fifth of the highest total compensation paid on the payroll to such member for any continuous period of city-service for which the member was credited with five years of service credit.
(6) Subject to the provisions of subdivision f of this section, where those provisions are applicable, for a tier I member of NYCERS who has made a valid election of "three-year-average compensation" pursuant to subdivision fifty-eight of section 13-101 of the code, and who did not hold a full-time position in city-service at all times during the entire three-year period of city-service designated by such member, the term "three-year period of city-service designated by such member, the term "three-year-average compensation", as defined in such subdivision fifty-eight, shall be deemed to mean one-third of the highest total compensation paid on the payroll to such member during any continuous period of city-service for which the member was credited with three years of service credit.
(7) Subject to the provisions of subdivision f of this section, where those provisions are applicable, for a tier I member of BERS who did not hold a full-time position in education service at all times during the entire one-year period immediately prior to retirement, the term "salary or compensation earnable by him for education-service in the year prior to his retirement", as used in subparagraph (a) of paragraph three of subdivision e of section thirty of the BERS rules and regulations, subparagraph (a) of paragraph three of subdivision g of such section, subparagraph (a) of paragraph four of such subdivision g, paragraph (e) of subdivision eight of section twelve of the BERS rules and regulations, subparagraph (i) of paragraph c of subdivision three of section sixteen of the BERS rules and regulations or subparagraph (i) of paragraph d of such subdivision three, or the term "annual salary or compensation earnable by him for education-service in the year prior to his retirement", as used in paragraph (b) of subdivision seven of section twelve of the BERS rules and regulations, shall be deemed to mean the salary or compensation paid on the payroll to such member for education service rendered during the period for which such member was credited with his or her final one year of service credit immediately prior to retirement.
(8) Subject to the provisions of subdivision f of this section, where the provisions are applicable, for a tier I member of BERS who did not hold a full-time position in education service at all times during the entire one-year period immediately prior to his or her discontinuance of city-service, the term "annual salary or compensation earnable by him for education-service in the year prior to his discontinuance of education-service", as used in paragraph two of subdivision c of section thirty-two of the BERS rules and regulations, shall be deemed to mean the salary or compensation paid on the payroll to such member for education service rendered during the period for which such member was credited with his or her final one year of service credit immediately prior to his or her discontinuance of education service.
(9) (i) Subject to the provisions of subdivision f of this section, where those provisions are applicable, for a tier I member of BERS who did not hold a full-time position in education service at all times during the entire six-month period immediately preceding his or her death, the term "an amount equal to the compensation earnable by him during the six months immediately preceding his death", as used in subdivision one of section twenty of the BERS rules and regulations or paragraph (b) of subdivision two of such section, shall be deemed to mean an amount equal to the compensation paid on the payroll to such member for education service rendered during the period for which such member was credited with his or her final six months of service credit immediately preceding his or her death.
(ii) Subject to the provisions of subdivision f of this section, where those provisions are applicable, for a tier I member of BERS who did not hold a full-time position in education service at all times during the entire twelve-month period immediately preceding his or her death, "an amount equal to the compensation earnable by him during the twelve months immediately preceding his death", as used in subdivision one of section twenty of the BERS rules and regulations or paragraph (b) of subdivision two of such section, shall be deemed to mean an amount equal to the compensation paid on the payroll to such member for education service rendered during the period which such member was credited with his or her final twelve months of service credit immediately preceding his or her death.
(iii) Subject to the provisions of subdivision f of this section, where those provisions are applicable, for a tier I member of BERS who did not hold a full-time position in education service at all times during the entire twelve-month period immediately preceding his or her death, the term "an amount equal to twice the compensation earnable by him in education-service while a member during the twelve months immediately preceding his death", as used in subdivision three of section twenty of the BERS rules and regulations, shall be deemed to mean an amount equal to twice the compensation paid on the payroll to such member for education service rendered during the period for which such member, while a member, was credited with his or her final twelve months of service credit immediately preceding his or her death.
(10) Subject to the provisions of subdivision f of this section, where those provisions are applicable, for a tier I member of BERS who did not hold a full-time position in education service at all times during his or her entire last five years of education service, or during any other five consecutive years of education service which such member shall designate pursuant to subdivision thirteen of section two of the BERS rules and regulations, the term "final compensation", as defined in such subdivision thirteen, shall be deemed to mean one-fifth of the highest total personal compensation in any form paid on the payroll to such member for regular day service during any continuous period of education service for which the member was credited with five years of service credit, provided that such amount shall be exclusive of any extra compensation for special services, either during the day or night.
(11) Subject to the provisions of subdivision f of this section, where those provisions are applicable, for a tier I member of BERS who has made a valid election of "three-year-average compensation" pursuant to subdivision thirty-six of section two of the BERS rules and regulations and who did not hold a full-time position in education service at all times during the entire three-year period of education service designated by such member, the term "three-year-average compensation", as defined in such subdivision thirty-six, shall be deemed to mean one-third of the highest total compensation paid on the payroll to such member during any continuous period of education service for which the member was credited with three years of service credit.
(12) (i) Subject to the provisions of subdivision f of this section and the provisions of subdivision d of section four hundred forty-three of the RSSL, where those provisions are applicable, and notwithstanding the provisions of subdivision a of section four hundred forty-three of the RSSL, for a tier II member of NYCERS or BERS, the term "final average salary", as used in article eleven of the RSSL, shall be equal to the greater of:
(A) one-third of the highest total salary earned during any continuous period of employment for which the member was credited with three years of service credit; provided that such salary shall be subject to the provisions of subparagraph (ii) of this paragraph; and provided further that if the salary earned during any year of credited service included in the period used to determine final average salary exceeds the average of the salaries of the previous two years of credited service by more than twenty per centum, the amount in excess of twenty per centum shall be excluded from the computation of final average salary; or
(B) the total amount of salary earned during any six consecutive years from service for which the member received service credit divided by the amount of such service credit earned during that six-year period; provided that such total amount of salary shall be subject to the provisions of subparagraph (ii) of this paragraph.
(ii) The total earned salary used to determine the amount computed pursuant to item (A) or item (B) of subparagraph (i) of this paragraph shall be exclusive of any form of termination pay (which shall include any compensation in anticipation of retirement), any lump sum payment for deferred compensation, sick leave, or accumulated vacation credit, or any other payment for time not worked (other than compensation received while on sick leave or authorized leave of absence).
(13) Subject to the provisions of subdivision f of this section and the provisions of subdivision c of section five hundred twelve of the RSSL, where those provisions are applicable, and notwithstanding the provisions of subdivision a of section five hundred twelve of the RSSL, for a tier III member of NYCERS or BERS, the term "final average salary", as used in article fourteen of the RSSL, shall be equal to the greater of:
(i) one-third of the highest total wages earned during any continuous period of employment for which the member was credited with three years of service credit; provided that if the wages earned during any year of credited service included in the period used to determine final average salary exceeds the average of the wages of the previous two years of credited service by more than ten percent, the amount in excess of ten percent shall be excluded from the computation of final average salary; or
(ii) the total wages earned during any six consecutive years from service for which the member received service credit divided by the amount of such service credit earned during that six-year period.
(14) (i) Subject to the provisions of subdivision f of this section and the provisions of subdivision c of section six hundred eight of the RSSL, where those provisions are applicable, and notwithstanding the provisions of subdivision a of section six hundred eight of the RSSL, for a tier IV member of NYCERS who is not a New York city revised plan member (as defined in subdivision m of section six hundred one of the RSSL) or for a tier IV member of BERS who is not a New York city revised plan member, the term "final average salary", as used in article fifteen of the RSSL, shall be equal to the greater of:
(A) one-third of the highest total wages earned by such member during any continuous period of employment for which the member was credited with three years of service credit; provided that if the wages earned during any year of credited service included in the period used to determine final average salary exceeds the average of the wages of the previous two years of credited service by more than ten percent, the amount in excess of ten percent shall be excluded from the computation of final average salary; or
(B) the total wages earned during any six consecutive years from service for which the member received service credit divided by the amount of such service credit earned during that six-year period, provided, however, that "wages", as used in this paragraph, shall mean the applicable provisions and limitations of the term "wages", as defined in subdivision 1 of section six hundred one of the RSSL.
(ii) Subject to the provisions of subdivision f of this section where those provisions are applicable, and notwithstanding the provisions of subdivisions a and c of section six hundred eight of the RSSL, for a tier IV member of NYCERS who is a New York city revised plan member (as defined in subdivision m of section six hundred one of the RSSL) or a tier IV member of BERS who is a New York city revised plan member, the term "final average salary", as used in article fifteen of the RSSL, shall be equal to one-third of the highest total wages earned by such member during any continuous period of employment for which the member was credited with three years of service credit; provided that if the wages earned during any year of credited service included in the period used to determine final average salary exceeds the average of the wages of the previous four years of credited service by more than ten percent, the amount in excess of ten percent shall be excluded from the computation of final average salary, provided further that "wages", as used in this paragraph, shall mean the applicable provisions and limitations of the term "wages", as defined in subdivision l of section six hundred one of the RSSL.
(15) Nothing contained in this subdivision shall be construed as modifying the provisions of paragraph (a) of subdivision thirty-seven of section two of the BERS rules and regulations, or as affecting in any way the manner in which such paragraph is interpreted and applied by BERS to the computation of benefits.
f. Dual employment.
(1) Definitions. The following terms as used in this subdivision, shall have the following meanings, unless a different meaning is plainly required by the context:
(i) "Full-time position". As relating to a particular period of time during which a member of NYCERS concurrently held two or more positions in city-service, or a member of BERS concurrently held two or more positions in education service, a position in such service held by such a member for which he or she was paid on the payroll during that period for a sufficient number of hours such that he or she either was eligible to earn or would have been eligible to earn from such position during such period the maximum amount of credit which could be earned for such period pursuant to subparagraph (i) of paragraph three of this subdivision if that position were the only position in such service held by such member during such period.
(ii) "Part-time position". As relating to a particular period of time during which a member of NYCERS concurrently held two or more positions in city-service, or a member of BERS concurrently held two or more positions in education service, a position in such service held by such a member for which he or she was paid on the payroll during that period for less than the minimum number of hours which would have been required for such member to earn from such position during such period the maximum amount of credit which could be earned for such period pursuant to subparagraph (i) of paragraph three of this subdivision if that position were the only position in such service held by such member during such period.
(iii) "Earnings". The compensation, salary or wages of a position in city-service or education service.
(iv) "Salary base". The earnings for a particular period of time from city-service for a member of NYCERS, or from education service for a member of BERS, which are required by law to be applied in calculating the benefit payable by such retirement system to such member or the beneficiary of such member pursuant to the applicable provisions of the code, the RSSL or the BERS rules and regulations.
(v) "Salary base period". That period of time for which all or a portion of the earnings from city-service for a NYCERS member, or all or a portion of the earnings from education service for a BERS member, are required to be applied in calculating the salary base pursuant to the applicable provisions of the code, the RSSL or the BERS rules and regulations.
(vi) "Rate of pay". The amount which a position in city-service or education service is scheduled to pay per hour, per day or per year.
(2) (i) Except as provided in subparagraph (iv) of paragraph eight of this subdivision, the provisions of this subdivision shall apply only to two or more positions in city-service held concurrently by a member of NYCERS or to two or more positions in education service held concurrently by a member of BERS.
(ii) Where a member of NYCERS concurrently holds or held two or more positions in city-service, or a member of BERS concurrently holds or held two or more positions in education service, such member shall make all required member contributions to such retirement system, as calculated pursuant to applicable provisions of law, for all service rendered in such positions concurrently held.
(iii) No member of NYCERS or BERS shall be entitled to any of the benefits of this subdivision for any service for which he or she has not paid all member contributions required by applicable provisions of law.
(3) (i) No member of NYCERS or BERS shall earn more than one year of service credit during any calendar year, and no such member shall earn, for any fraction of a calendar year, a fraction of a year of service credit, which fraction is greater than such fraction of a calendar year.
(ii) For any period in which a member of NYCERS concurrently held two or more positions in city-service, or a member of BERS concurrently held two or more positions in education service, such member may earn service credit from such two or more positions, and such credit shall be aggregated, but in no event shall such member earn a greater total amount of service credit from such positions during such period than he or she would have been eligible to earn pursuant to subparagraph (i) of this paragraph if such member had held only one full-time position during such period.
(4) (i) Except as provided in subparagraph (ii) of this paragraph, for all or any portion of a salary base period during which a member of NYCERS concurrently held two full-time positions in city-service, or a member of BERS concurrently held two full-time positions in education service, the earnings of such a member from only one of such two positions shall be applied in calculating the salary base, and the earnings from the position producing the higher salary base shall be used for this purpose.
(ii) Where a member of NYCERS has held two full-time positions in city-service concurrently for a total of at least nine months in each of ten consecutive years, and has made all required member contributions for such service, or a member of BERS has held two such full-time positions in education service concurrently for a total of at least nine months in each of ten consecutive years, and has made all required member contributions for such service, and such a member concurrently held two such positions during all or a portion of the salary base period, then the earnings from two such positions for that portion of the salary base period during which such positions were held concurrently shall be aggregated and applied in calculating the salary base.
(5) (i) Except as provided in subparagraph (ii) of this paragraph, for all or any portion of a salary base period during which a member of NYCERS concurrently held a full-time position in city-service and one or more part-time positions in city-service, or a member of BERS concurrently held a full-time position in education service and one or more part-time positions in education service, only the earnings from the full-time position shall be applied in calculating the salary base.
(ii) (A) Where a member of NYCERS has held a full-time position in city-service and one or more part-time positions in city-service concurrently for a total of at least nine months in each of ten consecutive years, and has made all required member contributions for such service, or a member of BERS has held a full-time position in education service and one or more part-time positions in education service concurrently for a total of at least nine months in each of ten consecutive years, and has made all required member contributions for such service, and such a member concurrently held such a full-time position and one or more such part-time positions during all or a portion of the salary base period, then the following earnings from such positions for that portion of the salary base period during which such positions were held concurrently shall be aggregated and applied in calculating the salary base:
(a) the earnings from the full-time position during such portion of such salary base period; plus
(b) the earnings from those part-time positions held during such portion of such salary base period, which part-time positions are equal in number to the part-time positions which such member held concurrently with a full-time position for a total of at least nine months in each of ten consecutive years.
(B) For the limited purpose only of determining, pursuant to item (A) of this subparagraph, whether such member has held such a full-time position and one or more such part-time positions concurrently for a total of at least nine months in each of ten consecutive years, a full-time position held by such member at any time during such ten-year period may be deemed to be a part-time position.
(6) (i) Except as provided in subparagraph (ii) of this paragraph, for all or any portion of a salary base period in which a member of NYCERS did not hold a full-time position and concurrently held two or more part-time positions in city-service, or a member of BERS did not hold a full-time position and concurrently held two or more part-time positions in education service, the portions of the earnings from such part-time positions during that portion of the salary base period during which such part-time positions were held concurrently, which earnings portions may be aggregated and applied in calculating the salary base, shall be determined as follows:
(A) rank each such part-time position held concurrently during such portion of the salary base period in order according to the rate of pay which is applicable to such member for each such position during such portion of the salary base period, from the highest rate of pay to the lowest rate of pay;
(B) determine for each such part-time position the hypothetical amount of service credit which such member would have been eligible to earn from such position for that portion of the salary base period during which such two or more part-time positions were held concurrently if such member had held no other position concurrently with such position;
(C) determine for such portion of the salary base period the hypothetical amount of service credit which such member would have been eligible to earn from one full-time position held during a period of time equal in length to such portion of the salary base period;
(D) add together all of the hypothetical amounts of service credit determined for each position in accordance with item (B) of this subparagraph;
(E) of the hypothetical service credit sum determined in accordance with item (D) of this subparagraph is less than or equal to the amount of hypothetical full-time service credit determined in accordance with item (C) of this subparagraph, then the earnings from all of such two or more part-time positions from such portion of the salary base period shall be aggregated and applied in calculating the salary base;
(F) if the hypothetical service credit sum determined in accordance with item (D) of this subparagraph is greater than amount of hypothetical full-time service credit determined in accordance with item (C) of this subparagraph, then add together the hypothetical amounts of service credit determined for such positions in accordance with item (B) of this subparagraph in the order determined in accordance with item (A) of this subparagraph which are attributable to the maximum number of such positions which yield the maximum total amount of hypothetical service credit which is less than or equal to the amount of hypothetical full-time service credit determined in accordance with item (C) of this subparagraph;
(G) if the hypothetical service credit sum determined in accordance with item (F) of this subparagraph is equal to the amount of hypothetical full-time service credit determined in accordance with item (C) of this subparagraph, then the total earnings from service rendered during such portion of the salary base period from such maximum number of positions in such item (F) which yielded such maximum amount of hypothetical service credit in such item (F) shall be aggregated and applied in calculating the salary base;
(H) if the hypothetical service credit sum determined in accordance with item (F) of this subparagraph is less than the amount of hypothetical full-time service credit determined in accordance with item (C) of this subparagraph, then determine the amount of hypothetical service credit from the next position on the list which, when added together with the hypothetical service credit sum determined in accordance with item (F) of this subparagraph, shall equal the hypothetical full-time service credit determined in accordance with item (C) of this subparagraph;
(I) set forth the total hypothetical service credit from the next position on the list after such maximum number of positions referred to in item (F) of this subparagraph;
(J) divide the amount of hypothetical service credit determined in accordance with item (H) of this subparagraph by the total hypothetical service credit of such next position determined in accordance with item (I) of this subparagraph;
(K) add together all of the earnings from the service rendered during such portion of the salary base period from such maximum number of positions referred to in item (F) of this subparagraph;
(L) multiply the fraction determined in accordance with item (J) of this subparagraph by the amount of earnings from the service rendered during such portion of the salary base period from such next position on the list, as referred to in item (I) of this subparagraph; and
(M) add together the earnings determined in accordance with item (K) of this subparagraph and item (L) of this subparagraph, and the sum of such earnings shall be applied in calculating the salary base in accordance with the applicable provisions of subdivision e of this section.
(ii) (A) Where a member of NYCERS has held two or more part-time positions in city-service concurrently for a total of at least nine months in each of ten consecutive years, and has made all required member contributions for such service, or a member of BERS has held two or more part-time positions in education service concurrently for a total of at least nine months in each of ten consecutive years, and has made all required member contributions for such service, and such member concurrently held two or more part-time positions during all or any portion of the salary base period, then the earnings from such positions for that portion of the salary base period during which such positions were held concurrently which shall be aggregated and applied in calculating the salary base shall be the earnings from those part-time positions held during such portion of such salary base period, which part-time positions are equal in number to the part-time positions which such member held concurrently for a total of at least nine months in each of ten consecutive years.
(B) For the limited purpose only of determining, pursuant to item (A) of this subparagraph, whether such member has held two or more such part-time positions concurrently for a total of at least nine months in each of ten consecutive years, a full-time position held by such member at any time during such ten-year period may be deemed to be a part-time position.
(7) (i) Notwithstanding any other provision of law to the contrary, for any period of time in which a member of NYCERS held concurrently two or more positions in city-service for which he or she made member contributions to NYCERS, or for any period of time in which a member of BERS held concurrently two or more positions in education service for which he or she made member contributions to BERS, such member, on or after the effective date of retirement (or the commencement date of payability of a deferred vested retirement allowance), may withdraw that portion of his or her accumulated member contributions (including interest to be credited pursuant to subparagraph (ii) of this paragraph) which is attributable to the earnings from service rendered during such period in any number of such positions up to the number of positions equal to one less than the total number of such positions concurrently held in such period for which he or she made member contributions, provided that such a withdrawal of member contributions shall be permitted only for service rendered during such period in a position which, prior to any such withdrawal, such member:
(A) is not entitled to service credit for service rendered in such position; and
(B) is not eligible to have earnings from service rendered in such position applied in calculating his or her salary base; and
(C) is not entitled to have earnings from two or more positions which such member held concurrently during the salary base period aggregated and applied in calculating the salary base, pursuant to subparagraph (ii) of paragraph four of this subdivision, subparagraph (ii) of paragraph five of this subdivision or subparagraph (ii) of paragraph six of this subdivision, where such entitlement is based in whole or in part upon service in such position during such period being applied to meet the requirement that two or more positions be held concurrently for a total of at least nine months in each of ten consecutive years.
(ii) Interest shall be credited on accumulated member contributions withdrawn pursuant to subparagraph (i) of this paragraph at the same rate and in the same manner as interest is required to be credited on a refund of member contributions pursuant to the provisions of law applicable to such member.
(iii) No member shall be entitled to service credit or any of the benefits of this subdivision for any service for which member contributions have been withdrawn pursuant to this paragraph.
(8) (i) (A) Any member of the New York city teachers' retirement system who concurrently holds a position as a teacher (as defined in subdivision seven of section 13-501 of the code) and a position in city-service in which he or she has worked an average of at least thirty hours per week for at least five consecutive years may elect to become a member of NYCERS and to transfer his or her membership in the New York city teachers' retirement system to NYCERS by filing simultaneously with NYCERS, during the window period (as defined in paragraph twenty-two of subdivision a of this section), a duly executed and acknowledged application for membership and a duly executed and acknowledged request that his or her membership and service credit in the New York city teachers' retirement system be transferred to NYCERS.
(B) Any election of membership in NYCERS made pursuant to item (A) of this subparagraph shall be irrevocable.
(ii) (A) Upon the filing with NYCERS of a request for a transfer as provided in item (A) of subparagraph (i) of this paragraph, NYCERS shall file such request for a transfer with the New York city teachers' retirement system. Upon the filing of such request for a transfer with the New York city teachers' retirement system, such retirement system shall make a transfer of reserves and accumulated member contributions to NYCERS in the manner required by section forty-three of the RSSL.
(B) Nothing contained in the preceding provisions of this paragraph or of any other law shall be construed (a) as imposing any restriction under the third sentence of subdivision d of such section forty-three on the determination of the salary base for benefit computation purposes with respect to any person whose membership and service credit are transferred to NYCERS pursuant to the applicable preceding provisions of this paragraph, or (b) as making the last sentence of such subdivision d applicable to any such transferee.
(iii) Any member of the New York city teachers' retirement system who did not meet the requirements of subparagraph (i) of this paragraph to transfer his or her membership to NYCERS because he or she, during the window period, did not concurrently hold a position as a teacher (as defined in subdivision seven of section 13-501 of the code) and a position in city-service in which he or she had worked an average of at least thirty hours per week for at least five consecutive years, and who shall meet all of such requirements for such a transfer on December thirty-first, nineteen hundred ninety-five, may elect to become a member of NYCERS and to transfer his or her membership in the New York city teachers' retirement system to NYCERS by filing simultaneously with NYCERS, during the six-month period which commences on the day immediately following the date of enactment of the chapter of the laws of nineteen hundred ninety-six which added this provision, a duly executed and acknowledged application for membership and a duly executed and acknowledged request that his or her membership and service credit in the New York city teachers' retirement system be transferred to NYCERS, provided he or she meets all of such requirements on such date of filing. The provisions of item (B) of subparagraph (i) of this paragraph and of subparagraph (ii) of this paragraph shall be applicable to any such transfer pursuant to this subparagraph.
(iv) Notwithstanding the provisions of subparagraph (i) of paragraph two of this subdivision, or any other provision of law to the contrary, where a person transferred his or her membership in the New York city teachers' retirement system to NYCERS pursuant to the provisions of this paragraph, the service rendered by such member in a position as a teacher (as defined in subdivision seven of section 13-501 of the code) prior to such transfer for which credit was transferred to NYCERS, and the service rendered by such member in such position as a teacher while a member of NYCERS after such transfer to NYCERS, shall be deemed to be city-service for all purposes including, but not limited to, the determination of such member's rights pursuant to the provisions of paragraphs one through seven of this subdivision, provided that the obligations of such member to make member contributions based on such service shall be the same as if such service were city-service.
g. Retirement system membership of school crossing guards.
(1) Any person employed by the New York city police department in the title of school crossing guard (A) who is not a member of any public retirement system of the state of New York or any political subdivision thereof at the time he or she files an application for membership in BERS, or (B) who is a member of another public retirement system of such state or political subdivision thereof, and who meets all of the requirements for a transfer of membership from such retirement system to BERS pursuant to section forty-three of the RSSL, may elect to become a member of BERS by filing with BERS a duly executed and acknowledged application for membership.
(2) Subject to the provisions of paragraph three of this subdivision, any person who, on the effective date of the act which added this paragraph, is employed by the New York city police department in the title of school crossing guard and who, immediately prior to such effective date, is a member of NYCERS shall, on such effective date, become a member of BERS and shall have his or her membership in NYCERS transferred to BERS.
(3) Any person who, on the effective date of the act which added this paragraph, is employed in such title of school crossing guard and who, immediately prior to such effective date, is a member of NYCERS may elect to remain a member of NYCERS and to void such transfer to BERS pursuant to paragraph two of this subdivision by filing, within ninety days after such effective date, written notice of such election with the executive director of NYCERS and the executive director of BERS.
(4) For all persons who are transferred from NYCERS to BERS pursuant to paragraph two of this subdivision, NYCERS shall make a transfer of reserves, accumulated member contributions and service credit to BERS using a method which is calculated, as certified by the actuary, to produce results which are reasonably equivalent to the results which would be produced by using the method required by section forty-three of the RSSL. For all persons who elect to remain a member of NYCERS and to void a transfer from NYCERS to BERS pursuant to paragraph three of this subdivision, BERS shall make a transfer of reserves, accumulated member contributions and service credit to NYCERS using a method which is calculated, as certified by the actuary, to produce results which are reasonably equivalent to the results which would be produced by using the method required by section forty-three of the RSSL.
(5) Notwithstanding the provisions of subparagraph (i) of paragraph two of subdivision f of this section, or any other provision of law to the contrary, where a person's membership in NYCERS was transferred to BERS pursuant to paragraph two of this subdivision, the service rendered by such member in the title of school crossing guard prior to such transfer for which credit was transferred to BERS, as well as the service rendered by such member in such position while a member of BERS after such transfer to BERS, shall be deemed to be education service for all purposes including, but not limited to, the determination of such member's rights pursuant to the provisions of paragraphs one through seven of subdivision f of this section.
(6) Notwithstanding any other provision of law to the contrary, where a person's credit for service in the title of school crossing guard was transferred from NYCERS to BERS pursuant to paragraph four of this subdivision, and the transferred credit for such service was prorated by NYCERS pursuant to paragraph one of subdivision c of this section on the basis of one year of service credit for eighteen hundred twenty-seven hours of such service rendered in a calendar year, the transferred credit for such service in such position shall be recomputed by BERS and prorated pursuant to paragraph two of subdivision c of this section on the basis of one year of service credit four fourteen hundred seventy hours of such service rendered in a calendar year, provided that such service meets all of the requirements of such paragraph two for prorating on such basis.
(Am. 2024 N.Y. Laws Ch. 56, 4/20/2024, eff. 4/20/2024)