Section 13-143. Termination of membership; transfer to police pension fund

a. (1) Any member of the New York city employees' retirement system  may
  transfer  his  or her credit therein to the police pension fund provided
  for in subchapter two of  chapter  two  of  this  title  upon  attaining
  membership  in  said police pension fund. Any person heretofore a member
  of the New York  city  employees'  retirement  system  whose  membership
  therein was terminated by his or her attaining membership in said police
  pension  fund  and who has not withdrawn his or her contributions to the
  New York city employees' retirement system may similarly transfer his or
  her credit to the said police pension fund.
    (2) Subject to the provisions of paragraph four of  this  subdivision,
  upon  the  request  of  such member or person for the transfer of credit
  within one year after attaining membership in said police  pension  fund
  or  by  April fifth, nineteen hundred forty-eight the actuary of the New
  York city employees' retirement system shall determine  the  reserve  on
  the  benefits  allowable  to  such  member  or  person  as the result of
  employer            contributions,             including             the
  reserve-for-increased-take-home-pay,  as  though  such  member  had  not
  discontinued membership, in the  same  manner  as  provided  in  section
  forty-three  of  the  retirement and social security law. Subject to the
  provisions of paragraph four of this  subdivision,  such  reserve  shall
  thereupon  be  transferred  from  the contingent reserve fund of the New
  York city employees' retirement system to the contingent reserve fund of
  the said police pension fund and  the  accumulated  deductions  of  such
  member or person shall thereupon be transferred from the annuity savings
  fund  of  the  New York city employees' retirement system to the annuity
  savings fund of the said police pension fund within one  year  from  the
  date of such request.
    (3)  Subject  to  the  provisions of subdivision b of this section, no
  member of the said police pension fund shall be eligible for  retirement
  for service until he or she has served in the police force for a minimum
  period  of  twenty  or twenty-five years, or until he or she has reached
  the age of fifty-five,  according  to  the  minimum  period  or  age  of
  retirement  elected  by such member prior to the certification of his or
  her rate of contribution.
    (4)  Notwithstanding  the  provisions  of  paragraph   two   of   this
  subdivision,  with  respect  to transfers pursuant to this section which
  occur on or after the effective date of this paragraph, the  actuary  of
  the  New York city employees' retirement system shall not be required to
  determine the reserve on the  benefits  allowable  to  the  transferring
  member   as   the   result  of  employer  contributions,  including  the
  reserve-for-increased-take-home-pay, and the transfer of  such  reserve,
  including  the  reserve-for-increased-take-home-pay,  from  the New York
  city employees' retirement system to said police pension fund shall  not
  be  required. The New York city employees' retirement system, within one
  year from the date of the request for  the  transfer  of  credit,  shall
  comply  with  all requirements for completing the transfer imposed on it
  by the provisions of this section. Nothing set forth in  this  paragraph
  shall  be deemed to modify the requirement set forth in paragraph two of
  this subdivision that the New York  city  employees'  retirement  system
  transfer  to said police pension fund the accumulated deductions of such
  member.
    b. (1) Subject to the provisions of paragraph two of this  subdivision
  any  period of allowable service rendered as an "EMT member", as defined
  in paragraph one of subdivision a of section 13-157.2 of  this  chapter,
  as  added  by  chapter  five  hundred  seventy-seven  of the laws of two
  thousand, which immediately precedes service in the  police  force,  and
  any  period  of  allowable  service  rendered (i) as a peace officer, as

  defined in section 2.10 of the criminal procedure law, (ii) in the title
  of sheriff, deputy sheriff, marshal or district  attorney  investigator,
  or  (iii)  in  any  position specified in appendix A of operations order
  2-25  of  the  police  department of the city of New York dated December
  eleventh, two thousand two, which immediately precedes  service  in  the
  police  force,  and  any  period  of  allowable service in the uniformed
  transit police force, uniformed correction force, housing police service
  and the uniformed force of  the  department  of  sanitation  immediately
  preceding  service  in  the  police  force,  credit  for which period of
  immediately preceding allowable service was or is  transferred  pursuant
  to  subdivision  a of this section, shall be deemed to be service in the
  police force for purposes of eligibility for benefits and  to  determine
  the amount of benefits under the police pension fund.
    (2)  In  any  case  where,  by  reason  of credit for such immediately
  preceding service, the date  of  completion  of  such  member's  minimum
  period  for  service  retirement under the police pension fund became or
  becomes earlier than  such  date  would  be  if  such  credit  for  such
  immediately  preceding  service had not been so acquired, there shall be
  effected with respect to such member:
    (a) such increase  in  such  member's  normal  rate  of  contribution,
  effective  as  of  the date on which such member last became a member of
  the police pension fund, as may be necessary  to  reflect  such  earlier
  date of eligibility for service retirement; and
    (b)  the  charging of such member who acquired or acquires such credit
  for  such  immediately  preceding  service  with  a  contribution   rate
  deficiency:
    (i)  which shall accrue from the date on which such member last became
  a member of the police pension fund; and
    (ii) which shall be in such amount as shall  be  the  product  of  the
  increase  provided  in  subparagraph  (a)  of this paragraph two and the
  member's compensation during the period of time provided in item (i)  of
  this subparagraph (b); and
    (iii)  which,  unless  paid  by such member in such manner as shall be
  prescribed by rules and regulations adopted by the board of trustees  of
  such  pension  fund,  shall  require  an  appropriate  adjustment of any
  benefit which may become payable to or on account of such member.
    (3) Nothing contained in paragraph two of  this  subdivision  b  shall
  cause a member who acquires or acquired credit for a period of allowable
  service  in  any  such  uniformed  force  or  service  by  reason of the
  provisions of paragraph one of this subdivision to be denied:
    (a)  the  right  or  entitlement,  if  any,  to  terminate  or  reduce
  contributions  to  such  police pension fund or to a refund of or credit
  for contributions paid during the period when the member would have been
  entitled to terminate or reduce such contributions if he or she had such
  service credit on the date when he or she last became a member  of  such
  police pension fund; or
    (b)  any  other  right, benefit or entitlement of a similarly situated
  member of such police pension  fund  with  equal  total  service  credit
  consisting  only  of  service  in  the  uniformed  force  of  the police
  department, provided that the foregoing  provisions  of  this  paragraph
  three  shall  not  be  construed  in  a  manner  inconsistent  with  the
  provisions of paragraph two of this subdivision b.