Section 13-125.2. Pick up of Tier I or Tier II non-uniformed-force member contributions by employer

* a. Notwithstanding any other  provision  of  the law to the contrary, on and after the starting date for pick up, the
  employer  responsible for pick up shall pick up and pay into the annuity
  savings  fund  the  Tier  I  or  Tier  II   non-uniformed-force   member
  contributions  eligible for pick up by the employer which each Tier I or
  Tier II non-uniformed-force member would otherwise be required  to  make
  on and after such starting date.
    * NB  Effective until notice of ruling by Internal Revenue Service per
  ch. 627/2007 §22
    * a. Notwithstanding any other provision of the law to  the  contrary,
  on and after the starting date for pick up, the employer responsible for
  pick  up  shall pick up and pay into the annuity savings fund the Tier I
  or Tier II non-uniformed-force member contributions eligible for pick up
  by the employer which each Tier I or Tier II non-uniformed-force  member
  would  otherwise  be  required  to make on and after such starting date,
  including (1) any contributions required to be made for the purchase  of
  credit  for  previous  service  or  credit  for  military service by its
  employees pursuant to an irrevocable payroll deduction  agreement  under
  subdivision  b-1 of section four hundred forty-six of the retirement and
  social security law on or after the effective date of subdivision  one-a
  of section 13-108 of this chapter, and (2) any contributions required to
  be  made  for  the  purchase  of  credit for prior service or credit for
  military service by the employee  pursuant  to  an  irrevocable  payroll
  deduction  agreement  under  subdivision one-a of section 13-108 of this
  chapter on or after the effective date of  such  subdivision,  provided,
  however,  that  contributions  picked  up for the purchase of credit for
  military service shall be deposited in the employer contribution account
  in accordance with the provisions of subdivision  four  of  section  one
  thousand of the retirement and social security law.
    * NB  Takes  effect  upon notice of ruling by Internal Revenue Service
  per ch. 627/2007 §22
    a-1. Notwithstanding any other provision of law to the  contrary,  the
  employer responsible for pick up shall, in the case of a member who is a
  participant  in  the  age fifty-five improved benefit retirement program
  (as defined in paragraph ten of subdivision a of  section  four  hundred
  forty-five-d of the retirement and social security law), pick up and pay
  to  the  retirement  system  all  additional  member contributions which
  otherwise  would  be  required  to  be  deducted  from   such   member's
  compensation  pursuant  to  paragraph  three  of  subdivision  d of such
  section four hundred forty-five-d, and shall effect such pick up on each
  and every payroll of such participant for each and every payroll  period
  with  respect to which such paragraph three otherwise would require such
  deductions.
    a-2. Notwithstanding any other provision of law to the  contrary,  the
  Triborough  bridge  and  tunnel authority shall, in the case of a bridge
  and tunnel member (as defined in  paragraph  two  of  subdivision  a  of
  section  four hundred forty-five-d of the retirement and social security
  law) who is a participant in the twenty-year/age fifty improved  benefit
  retirement  program  (as  defined in paragraph three of such subdivision
  a), pick up and pay to  the  retirement  system  all  additional  member
  contributions which otherwise would be required to be deducted from such
  member's compensation pursuant to paragraph two of subdivision d of such
  section  four  hundred forty-five-d (not including any additional member
  contributions due for any period prior to the first full payroll  period
  referred  to  in  such  paragraph  two of such subdivision e), and shall
  effect such pick up on each and every payroll of  such  participant  for

  each  and  every payroll period with respect to which such paragraph two
  would otherwise require such deductions.
    * a-3.  Notwithstanding any other provision of law to the contrary, on
  or after the starting date for pick up,  the  employer  responsible  for
  pick  up  shall,  in  the  case  of  a  dispatcher member (as defined in
  paragraph one of subdivision a of section 13-157.2 of this chapter)  who
  is  a  participant  in  the twenty-five year improved benefit retirement
  program (as defined in paragraph two of such subdivision a), pick up and
  pay to the retirement system all additional member  contributions  which
  otherwise   would   be  required  to  be  deducted  from  such  member's
  compensation pursuant to subdivision e of  such  section  13-157.2,  and
  shall  effect such pick up on each and every payroll of such participant
  for each and every payroll period with respect to which such subdivision
  e would otherwise require such deductions.
    * NB There are 2 sub a-3's
    * a-3. Notwithstanding any other provision of law to the contrary,  on
  or  after  the  starting  date for pick up, the employer responsible for
  pick up shall, in the case of an EMT member (as defined in paragraph one
  of subdivision  a  of  section  13-157.2  of  this  chapter)  who  is  a
  participant  in the twenty-five year improved benefit retirement program
  (as defined in paragraph two of such subdivision a), pick up and pay  to
  the   retirement   system  all  additional  member  contributions  which
  otherwise  would  be  required  to  be  deducted  from   such   member's
  compensation  pursuant  to  subdivision  e of such section 13-157.2, and
  shall effect such pick up on each and every payroll of such  participant
  for each and every payroll period with respect to which such subdivision
  e would otherwise require such deductions.
    * NB There are 2 sub a-3's
    * a-4.  Notwithstanding any other provision of law to the contrary, on
  or after the starting date for pick up,  the  employer  responsible  for
  pick  up  shall,  in  the  case  of  a  dispatcher member (as defined in
  paragraph two of subdivision a of section four hundred  forty-five-e  of
  the  retirement  and  social  security  law) who is a participant in the
  twenty-five year improved benefit  retirement  program  (as  defined  in
  paragraph  three  of  such  subdivision  a),  pick  up  and  pay  to the
  retirement system all additional member  contributions  which  otherwise
  would  be  required  to  be  deducted  from  such  member's compensation
  pursuant to subdivision d of such section four hundred forty-five-e, and
  shall effect such pick up on each and every payroll of such  participant
  for each and every payroll period with respect to which such subdivision
  d would otherwise require such deductions.
    * NB There are 2 sub a-4's
    * a-4.  Notwithstanding any other provision of law to the contrary, on
  or after the starting date for pick up,  the  employer  responsible  for
  pick up shall, in the case of an EMT member (as defined in paragraph two
  of  subdivision a of section four hundred forty-five-e of the retirement
  and social security law) who is a participant in  the  twenty-five  year
  improved  benefit  retirement  program (as defined in paragraph three of
  such subdivision a), pick up  and  pay  to  the  retirement  system  all
  additional  member contributions which otherwise would be required to be
  deducted from such member's compensation pursuant to  subdivision  d  of
  such section four hundred forty-five-e, and shall effect such pick up on
  each  and  every  payroll of such participant for each and every payroll
  period with respect to which such subdivision d would otherwise  require
  such deductions.
    * NB There are 2 sub a-4's
    * a-5.  Notwithstanding any other provision of law to the contrary, on
  or after the starting date for pick up,  the  employer  responsible  for

  pick  up  shall,  in  the case of a deputy sheriff member (as defined in
  paragraph two of subdivision a of section four hundred  forty-five-f  of
  the  retirement  and  social  security  law) who is a participant in the
  twenty-five  year  improved  benefit  retirement  program (as defined in
  paragraph three  of  such  subdivision  a),  pick  up  and  pay  to  the
  retirement  system  all  additional member contributions which otherwise
  would be  required  to  be  deducted  from  such  member's  compensation
  pursuant to subdivision d of such section four hundred forty-five-f, and
  shall  effect such pick up on each and every payroll of such participant
  for each and every payroll period with respect to which such subdivision
  d would otherwise require such deductions.
    * NB There are 2 sub a-5's
    * a-5. Notwithstanding any other provision of law to the contrary,  on
  or  after  the  starting  date for pick up, the employer responsible for
  pick up shall, in the case  of  a  special  officer  (including  persons
  employed  by  the  city  of  New  York in the title urban park ranger or
  associate urban park ranger), parking control specialist, school  safety
  agent,  campus  peace officer or taxi and limousine inspector member who
  is a participant in the twenty-five  year  improved  benefit  retirement
  program  pick  up and pay to the retirement system all additional member
  contributions which otherwise would be required to be deducted from such
  member's compensation pursuant to subdivision e of section  13-157.3  of
  this chapter, and shall effect such pick up on each and every payroll of
  such participant for each and every payroll period with respect to which
  such subdivision e would otherwise require such deductions.
    * NB There are 2 sub a-5's
    a-6. Notwithstanding any other provision of law to the contrary, on or
  after  the  starting date for pick up, the employer responsible for pick
  up shall, in the case of a special officer (including  persons  employed
  by  the  city  of  New  York in the title urban park ranger or associate
  urban park ranger), parking control  specialist,  school  safety  agent,
  campus  peace  officer  or  taxi and limousine inspector member who is a
  participant in the twenty-five year improved benefit retirement  program
  pick  up  and  pay  to  the  retirement  system  all  additional  member
  contributions which otherwise would be required to be deducted from such
  member's compensation pursuant to subdivision d of section four  hundred
  forty-five-f of the retirement and social security law, and shall effect
  such  pick up on each and every payroll of such participant for each and
  every payroll period with respect to  which  such  subdivision  d  would
  otherwise require such deductions.
    a-7. Notwithstanding any other provision of law to the contrary, on or
  after  the  starting date for pick up, the employer responsible for pick
  up shall, in the case of an automotive member (as defined  in  paragraph
  two  of  subdivision  a  of  section  four  hundred  forty-five-g of the
  retirement and  social  security  law)  who  is  a  participant  in  the
  twenty-five  year/age  fifty  improved  benefit  retirement  program (as
  defined in paragraph three of such subdivision a), pick up  and  pay  to
  the   retirement   system  all  additional  member  contributions  which
  otherwise  would  be  required  to  be  deducted  from   such   member's
  compensation  pursuant  to  subdivision  d  of such section four hundred
  forty-five-g, and shall effect such pick up on each and every payroll of
  such participant for each and every payroll period with respect to which
  such subdivision d would otherwise require such deductions.
    a-8. Notwithstanding any other provision of law to the contrary, on or
  after the starting date for pick up, the employer responsible  for  pick
  up  shall,  in the case of a police communications member (as defined in
  paragraph two of subdivision a of section four hundred  forty-five-h  of
  the  retirement  and  social  security  law) who is a participant in the

  twenty-five year improved benefit  retirement  program  (as  defined  in
  paragraph  three  of  such  subdivision  a),  pick  up  and  pay  to the
  retirement system all additional member  contributions  which  otherwise
  would  be  required  to  be  deducted  from  such  member's compensation
  pursuant to subdivision d of such section four hundred forty-five-h, and
  shall effect such pick up on each and every payroll of such  participant
  for each and every payroll period with respect to which such subdivision
  d would otherwise require such deductions.
    b. An amount equal to the amount of such picked up contributions shall
  be   deducted   by  the  employer  responsible  for  pick  up  from  the
  compensation of such member  (as  such  compensation  would  be  in  the
  absence  of  a  pick  up program applicable to him or her hereunder) and
  shall not be paid to such member. Such deduction shall  be  effected  by
  means  of  subtraction  from  such  member's current compensation (as so
  defined), or offset against future pay increases, or  a  combination  of
  such methods.
    c.  (1)  The  member contributions and additional member contributions
  picked  up  pursuant  to  this  section  for  any  Tier  I  or  Tier  II
  non-uniformed-force member shall be paid by the employer responsible for
  pick  up  in  lieu  of  an  equal amount of the member contributions and
  additional member contributions otherwise required to be  paid  by  such
  member under the provisions of this chapter or the retirement and social
  security  law,  and  shall  be  deemed  to  be  and  treated as employer
  contributions pursuant to subsection h of section four hundred  fourteen
  of  the  United  States  internal  revenue  code,  as  amended,  for the
  purposes, under federal law, for which such subsection h  so  classifies
  such picked up contributions. Subject to the provisions of subdivision b
  of this section, for all other purposes, including but not limited to:
    (i)  the  obligation of such member to pay New York state and New York
  city income and/or wages or earnings taxes and the withholding  of  such
  taxes; and
    (ii)  the  determination of the amount of such member's Tier I or Tier
  II nonuniformed-force member contributions eligible for pick up  by  the
  employer  or  additional  member  contributions required to be picked up
  pursuant to subdivision a-one, subdivision a-two,  subdivision  a-three,
  subdivision  a-four,  subdivision a-five, subdivision a-six, subdivision
  a-seven or subdivision a-eight of this section; and
    (iii) the determination of the amount of any retirement  allowance  or
  other  retirement system benefit payable to or on account of such member
  or any other retirement system  right,  benefit  or  privilege  of  such
  member;
  the   amount   of   the   member  contributions  and  additional  member
  contributions picked up pursuant to this section shall be deemed to be a
  part of the employee compensation of such member and such member's gross
  compensation (as it would be  in  the  absence  of  a  pick  up  program
  applicable to him or her hereunder) shall not be deemed to be changed by
  such member's participation in such program.
    (2)  Nothing contained in paragraph one of this subdivision c shall be
  construed  as  superseding  the  provisions  of  section  four   hundred
  thirty-one  of  the  retirement  and  social security law or any similar
  provision of law which limits the salary base for  computing  retirement
  benefits payable by a public retirement system.
    d.  (1)  For  the purpose of determining the retirement system rights,
  benefits and privileges of any Tier I  or  Tier  II  non-uniformed-force
  member  whose  contributions  eligible  for  pick up by the employer are
  picked up pursuant to this section (including the procurement  of  loans
  by any such member), such picked up member contributions shall be deemed
  to  be  and  treated  (i)  as  member  contributions made by such member

  pursuant to law  and  (ii)  as  a  part  of  such  member's  accumulated
  deductions.
    (2)  For  the  purpose  of  determining  the retirement system rights,
  benefits and privileges of any member who is a participant  in  the  age
  fifty-five  improved benefit retirement program (as defined in paragraph
  ten of subdivision  a  of  section  four  hundred  forty-five-d  of  the
  retirement and social security law), the additional member contributions
  of  such  participant  picked  up  pursuant to subdivision a-one of this
  section shall be deemed to be and treated as a  part  of  such  member's
  additional member contributions under subdivision d of such section four
  hundred forty-five-d.
    (2-a)  For  the  purpose  of determining the retirement system rights,
  benefits, and privileges of any bridge and tunnel member (as defined  in
  paragraph  two  of subdivision a of section four hundred forty-five-d of
  the retirement and social security law) who  is  a  participant  in  the
  twenty-year/age fifty improved benefit retirement program (as defined in
  paragraph   three   of   such  subdivision  a),  the  additional  member
  contributions of such participant  picked  up  pursuant  to  subdivision
  a-two  of  this  section  shall be deemed to be and treated as a part of
  such member's additional member contributions  under  subdivision  d  of
  such section four hundred forty-five-d.
    (2-b)  For  the  purpose  of determining the retirement system rights,
  benefits and privileges of any  member  who  is  a  participant  in  the
  twenty-five  year  retirement  program  (as  defined in paragraph two of
  subdivision a of section  13-157.2  of  this  chapter),  the  additional
  member   contributions   of  such  participant  picked  up  pursuant  to
  subdivision a-three of this section shall be deemed to be and treated as
  a part of such member's additional contributions under subdivision e  of
  such section 13-157.2.
    (2-c)  For  the  purpose  of determining the retirement system rights,
  benefits and privileges of any  member  who  is  a  participant  in  the
  twenty-five  year  improved  benefit  retirement  program (as defined in
  paragraph three of subdivision a of section four hundred forty-five-e of
  the  retirement  and  social  security  law),  the   additional   member
  contributions  of  such  participant  picked  up pursuant to subdivision
  a-four of this section shall be deemed to be and treated as  a  part  of
  such  member's  additional  member  contributions under subdivision d of
  such section four hundred forty-five-e.
    * (2-d) For the purpose of determining the retirement  system  rights,
  benefits  and  privileges  of  any  member  who  is a participant in the
  twenty-five year improved benefit  retirement  program  (as  defined  in
  paragraph three of subdivision a of section four hundred forty-five-f of
  the   retirement   and  social  security  law),  the  additional  member
  contributions of such participant  picked  up  pursuant  to  subdivision
  a-five  of  this  section shall be deemed to be and treated as a part of
  such member's additional member contributions  under  subdivision  d  of
  such section four hundred forty-five-f.
    * NB There are 2 par 2-d's
    * (2-d)  For  the purpose of determining the retirement system rights,
  benefits and privileges of any  member  who  is  a  participant  in  the
  twenty-five  year  retirement  program,  as  defined in paragraph six of
  subdivision a of section 13-157.3 of this chapter, the additional member
  contributions of such participant  picked  up  pursuant  to  subdivision
  a-three  of  this section shall be deemed to be and treated as a part of
  such member's additional  contributions  under  subdivision  e  of  such
  section 13-157.3.
    * NB There are 2 par 2-d's

    (2-e)  For  the  purpose  of determining the retirement system rights,
  benefits and privileges of any  member  who  is  a  participant  in  the
  twenty-five  year  improved  benefit  retirement  program  as defined in
  paragraph seven of subdivision a of section four hundred forty-five-f of
  the   retirement   and   social  security  law,  the  additional  member
  contributions of such participant  picked  up  pursuant  to  subdivision
  a-four  of  this  section shall be deemed to be and treated as a part of
  such member's additional member contributions  under  subdivision  d  of
  such section four hundred forty-five-f.
    (2-f)  For  the  purpose  of determining the retirement system rights,
  benefits and privileges of any  member  who  is  a  participant  in  the
  twenty-five  year/age  fifty  improved  benefit  retirement  program (as
  defined in paragraph three of subdivision  a  of  section  four  hundred
  forty-five-g  of the retirement and social security law), the additional
  member  contributions  of  such  participant  picked  up   pursuant   to
  subdivision a-seven of this section shall be deemed to be and treated as
  a   part   of   such  member's  additional  member  contributions  under
  subdivision d of such section four hundred forty-five-g.
    (2-g) For the purpose of determining  the  retirement  system  rights,
  benefits  and  privileges  of  any  member  who  is a participant in the
  twenty-five year improved benefit  retirement  program  (as  defined  in
  paragraph three of subdivision a of section four hundred forty-five-h of
  the   retirement   and  social  security  law),  the  additional  member
  contributions of such participant  picked  up  pursuant  to  subdivision
  a-eight  of  this section shall be deemed to be and treated as a part of
  such member's additional member contributions  under  subdivision  d  of
  such section four hundred forty-five-h.
    (3)  Interest  on  contributions  picked  up for any Tier I or Tier II
  non-uniformed-force  member  pursuant  to  this  section   (other   than
  additional member contributions picked up pursuant to subdivision a-one,
  subdivision  a-two, subdivision a-three, subdivision a-four, subdivision
  a-five, subdivision a-six, subdivision a-seven or subdivision a-eight of
  this section) shall accrue in favor of the member and be payable to  the
  retirement  system  at  the same rate, for the same time periods, in the
  same manner and under  the  same  circumstances  as  interest  would  be
  required  to  accrue  in  favor  of  the  member  and  be payable to the
  retirement system on such contributions if they were made by such member
  in the absence of a pick up program applicable to such member under  the
  provisions of this section.
    (4)  Member contributions of any Tier I or Tier II non-uniformed-force
  member which are picked up  and  paid  into  the  annuity  savings  fund
  pursuant  to this section shall be credited to a separate account within
  the individual account of such member in such fund, so that  a  separate
  record of the amount of such picked up contributions is maintained.
    (5)  Nothing  contained  in  this  subdivision d shall be construed as
  granting member contributions or additional member contributions  picked
  up  under  this  section  any  status,  under federal law, other than as
  employer contributions, pursuant to subsection h of section four hundred
  fourteen of the United States internal revenue  code,  for  the  federal
  purposes  for  which  such  subsection  h  so  classifies such picked up
  contributions.
    e.  No  member  whose  member  contributions  or   additional   member
  contributions  are  required  to  be  picked up pursuant to this section
  shall have any right to elect  that  such  pick  up,  with  accompanying
  deduction  from  the  compensation  of  such  member  as  prescribed  by
  subdivision b of this section, shall not be effectuated.
    ** NB Expires per ch. 681/92 § 16