89-A - Optional retirement of sheriffs, under-sheriffs and regular deputy sheriffs.

§  89-a.  Optional  retirement of sheriffs, under-sheriffs and regular  deputy sheriffs.  (a) Any member who is a sheriff or under-sheriff, or a  regular deputy sheriff in any county who is engaged directly in criminal  law enforcement activities, may elect to contribute  to  the  retirement  system  on  the  basis of retirement after the completion of twenty-five  years of total creditable service, provided the member has  reached  age  flfty,  or  upon  attainment  of  age  sixty-five,  on  an  allowance of  one-fiftieth of his final average salary for  each  year  of  creditable  service  not  in  excess  of  twenty-five  years,  except as hereinafter  otherwise provided. Such election shall be in writing and shall be  duly  executed  and  filed  with  the  comptroller  on  or  before July first,  nineteen hundred sixty-nine. One year or more after the filing  thereof,  a  member  may  withdraw  any  such  election  by  written  notice  duly  acknowledged and filed with the comptroller    (b) On and after the date this section takes  effect,  every  sheriff,  under-sheriff and regular deputy sheriff entering or re-entering service  as  such  and  within  one  year from the date of entry or re-entry, and  regardless of age, may elect to contribute on the basis provided by this  section. One year or  more  after  the  filing  thereof,  a  member  may  withdraw any such election by written notice duly acknowledged and filed  with the comptroller.    (c)  As used in this section "creditable service" shall include (1) in  the case of a sheriff or under-sheriff, any and all  services  performed  as  a  sheriff  and/or  under-sheriff  of  a county and all criminal law  enforcement services performed as a regular deputy sheriff of a  county,  provided,  however,  that criminal law enforcement service shall only be  creditable when it aggregates fifty percentum or more of his service  as  a  regular  deputy  sheriff  and  (2)  in  the  case of a regular deputy  sheriff, all criminal law enforcement services performed  as  a  regular  deputy  sheriff  of  a  county,  provided,  however,  that  criminal law  enforcement service shall only be creditable when  it  aggregates  fifty  percentum  or more of such service and any and all services performed as  a sheriff and/or under-sheriff of a county.    (d) Credit for service as a member or officer of the state  police  or  as a paid fireman, policeman or officer of any organized fire department  or  police  force or department of any county, city, village, town, fire  district or police district, or as a criminal investigator in the office  of a district attorney, provided that service as such investigator shall  have been rendered prior to January first, nineteen  hundred  sixty  and  that  credit  therefor shall not exceed five years, shall also be deemed  to be creditable service and shall be included  in  computing  years  of  total  service  for  retirement  pursuant to this section, provided such  service was performed by the member while contributing to the retirement  system pursuant to the provisions of this article or  article  eight  of  this chapter.    (e)  A  sheriff  shall certify to the comptroller, periodically and at  such intervals of time as may be required of him and in such fashion  as  may  be  prescribed,  the identity of the regular deputy sheriffs in his  employ who are engaged directly in criminal law enforcement activities.    (f) A member, who elects or is required to  contribute  in  accordance  with  this  section,  shall  contribute,  in  lieu  of the proportion of  compensation as provided  in  section  twenty-one  of  this  article,  a  proportion   of  his  compensation  similarly  determined.  Such  latter  proportion shall be computed to provide, at the time when he shall first  become eligible for retirement under this section, an annuity  equal  to  one-one  hundredth  of  his  final  average  salary  for  each  year  of  creditable service and as a member rendered after this  section  becomes  effective  and  prior  to  the attainment of the age when he shall firstbecome eligible for  retirement.  Such  member's  rate  of  contribution  pursuant  to  this  section  shall  be appropriately reduced pursuant to  section seventy-a of this  article  for  such  period  of  time  as  his  employer     contributes     pursuant    to    such    section    toward  pensions-providing-for-increased-take-home-pay. No such member shall  be  required  to  make  contributions  after completing twenty-five years of  such service.    (g) A member, excepting a sheriff, contributing on the basis  of  this  section  at  the  time  of retirement, shall retire either (a) after the  completion of twenty-five years of total creditable service, provided he  has reached age fifty, or (b) upon the  attainment  of  age  sixty-five.  Application  therefor  may be filed in a manner similar to that provided  in section seventy of this article.    (1) Upon completion of twenty-five years  of  such  service  and  upon  retirement,  each  such  member  shall receive a pension which, together  with  an  annuity  which  shall  be  the  actuarial  equivalent  of  his  accumulated   contributions  at  the  time  of  his  retirement  and  an  additional  pension  which  is   the   actuarial   equivalent   of   the  reserve-for-increased-take-home-pay  to  which  he  may then be entitled  shall be sufficient to provide him with a retirement allowance equal  to  one-half of his final average salary.    (2)  Upon  attainment  of  age  sixty-five and upon retirement without  completion of twenty-five years of such service, each such member  shall  receive  a  pension  which  together  with an annuity which shall be the  actuarial equivalent of his accumulated contributions at the time of his  retirement and an additional pension which is the  actuarial  equivalent  of  the  reserve-for-increased-take-home-pay  to  which  he  may then be  entitled, shall be sufficient to provide him with a retirement allowance  equal to one-fiftieth of his final  average  salary  for  each  year  of  creditable  service  in  a sheriff's department. Every such member shall  also be entitled to an additional pension equal to the pension  for  any  creditable  service  rendered  while  not  an  employee  of  a sheriff's  department as provided under paragraphs three and four of subdivision  a  of  section  seventy-five of this article. This latter pension shall not  increase the total allowance to more than one-half of his final  average  salary.    For the purpose only of determining the amount of the pension provided  in  this subdivision, the annuity shall be computed as it would be if it  were not reduced by the actuarial equivalent of  any  outstanding  loan,  and  if  it  were  not  increased  by  the  actuarial  equivalent of any  additional contributions, and if it were not reduced by  reason  of  the  member's   election   to  decrease  his  annuity  contributions  to  the  retirement system in order to apply the  amount  of  such  reduction  in  payment  of  his  contributions  for  old-age  and  survivors  insurance  coverage.    (h) The entire additional cost for the increased pension  to  members,  as provided by this section, shall be paid by the members. The county by  which  the  members  are  employed  may, however, by appropriate action,  elect to assume and pay all or part of the additional cost. The  actuary  of  the  retirement system shall compute the extra contribution required  for each member who elects to  receive  the  special  benefits  provided  under  this  section.  Such  extra contribution shall be computed on the  basis of contributions during the prospective  service  of  such  member  which  will  cover the liability of the retirement system for such extra  pensions. Upon approval by the  comptroller,  such  extra  contributions  shall  be certified by him to the appropriate boards of supervisors, and  such a board shall advise each  member  affected  the  amount  of  extra  contribution  attributable  to him. Where a county has elected to assumeand pay all or  part  of  the  additional  cost,  the  amount  of  extra  contributions  in  connection  therewith shall be included in the annual  appropriation of the county for the sheriff's department and such amount  shall  be  paid  on  the  warrant  of  the  comptroller  to  the pension  accumulation  fund  of  the  retirement  system.  The  remaining   extra  contributions,  if  any,  shall  be paid, in appropriate amounts, by the  member or members whose extra  contribution  was  not  included  in  the  annual  appropriation  of  the  county for the sheriff's department, and  payment is to be made to the retirement system in such  manner  as  said  system may prescribe.    (i)  In  computing  the twenty-five years of total service of a member  pursuant to this section full credit shall be given and  full  allowance  shall  be made for service of such member in time of war after world war  I as defined in section two of this chapter, provided such member at the  time of his entrance into the military service of the United States  was  then  a  resident  of  this  state  and  in  the  service  of a sheriffs  department and had been honorably discharged or released under honorable  circumstances from such military service and returned to the service  of  a  sheriffs  department  within  the time limited by section two of this  chapter.    (j) Any amounts credited to  the  member's  annuity  savings  account,  except  the amounts contributed or required to be contributed under this  section  and  except  such  amounts  as  are  required  to  produce  the  retirement  allowance  provided  by  subdivision  (g)  of  this section,  exclusive of any contributions made under the provisions of  subdivision  i  and/or  j of section twenty-one of this chapter, may at the option of  the member at the time of retirement be withdrawn or used to provide  an  annuity in addition to the annuity prescribed by this section.    (k)   The   provisions   of   this   section   shall   be  controlling  notwithstanding any provision in this article to the contrary.