89-P - Optional twenty-five year retirement plan for certain sheriffs, undersheriffs, deputy sheriffs and correction officers whose employer elects to provid

§   89-p.  Optional  twenty-five  year  retirement  plan  for  certain  sheriffs, undersheriffs, deputy sheriffs and correction  officers  whose  employer elects to provide same.  a. A member employed by a county shall  be  eligible to retire pursuant to the provisions of this section if the  county elects to make the benefits provided herein available as provided  in subdivision j of this section and if he or she is (1)  a  sheriff  or  undersheriff,  or  a  deputy sheriff who is engaged directly in criminal  law  enforcement  activities;  or  (2)  a   correction   officer.   Such  eligibility  shall  be  an  alternative  to  the  eligibility provisions  available under any other plan of this article to which such  member  is  subject.  The  comptroller shall have the authority to include positions  herein that comprehend the same duties  and  responsibilities,  but  are  named differently.    b.  Such  member  shall  be  entitled to retire upon the completion of  twenty-five years of total creditable service by filing  an  application  therefor in the manner provided for in section seventy of this article.    c.  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  reserved-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.    d. As used in this section "creditable service" shall include  (1)  in  the  case  of a sheriff, undersheriff and/or correction officer, any and  all services performed as  a  sheriff,  undersheriff  and/or  correction  officer  of  his  or  her  employer that makes the election provided for  herein and all criminal law enforcement services performed as  a  deputy  sheriff of such county, provided, however, that criminal law enforcement  service  shall only be creditable when it aggregates fifty per centum or  more of his service as a deputy sheriff and (2) in the case of a  deputy  sheriff,  all  criminal law enforcement service shall only be creditable  when it aggregates fifty per centum or more of such service and any  and  all  services  performed  as  a  sheriff, undersheriff and/or correction  officer of such county.    e. 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.    f. The sheriff  (or  the  chief  executive  officer  where  correction  officers  are  not  employed in a sheriff's department) of a county that  makes the election provided for in subdivision j of this  section  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:  (1)  the  deputy sheriffs in the sheriff's employ who are  engaged directly in criminal law enforcement  activities;  and  (2)  the  eligible correction officers.    g.  A  member contributing on the basis of this section at the time of  retirement shall retire after the completion  of  twenty-five  years  oftotal creditable service.  Application therefor may be filed in a manner  similar  to  that  provided  in  section  seventy  of this article. 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  reserved-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.    h.  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 armed forces was in  the  service  of  the  county  of  his  or  her  employer  that makes the election provided for  herein.    i. Nothing herein shall be construed to prevent a member, who does not  retire pursuant to  the  provisions  of  this  section,  from  utilizing  service  which  is creditable service pursuant to the provisions of this  section for service credit pursuant to the provisions of any other  plan  of this article to which such member is subject.    j.  (1)  Each  county  that  elects pursuant to the provisions of this  subdivision shall pay the cost attributable therefor.    (2) The benefits of this section shall  be  available  only  to  those  members  defined  in subdivisions a and d of this section whose employer  elects on or before June  thirtieth,  nineteen  hundred  ninety-nine  to  provide such benefits by adopting a resolution to such effect and filing  a  certified copy thereof with the comptroller. Such resolution may also  contain an election that any past service cost be  paid  over  either  a  five-year  or  ten-year  period. Such resolution shall be accompanied by  the affidavit of the chief executive officer  of  the  county  that  the  county  has  received an estimate from the retirement system of the cost  of the benefit provided by this section.    (3) Such resolution shall apply to all members defined in subdivisions  a and d of this section, except those already subject  to  a  retirement  plan  which permits immediate retirement with a benefit upon a specified  period of service of twenty-five years or less without regard to age.    k. The provisions of this section shall be controlling notwithstanding  any other provision in this article to the contrary.