Section 13-144. Termination of membership; transfer to fire department pension fund subchapter two

a. (1) Any member  of  the  New  York  city  employees'  retirement  system may transfer his or her credit therein to
  the fire department pension fund  provided  for  in  subchapter  two  of
  chapter  three  of  this  title  upon  attaining membership in said fire
  department pension fund. Any person heretofore a member of the New  York
  city   employees'   retirement   system  whose  membership  therein  was
  terminated by such member attaining membership in said  fire  department
  pension  fund  and who has not withdrawn his or her contributions to the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 fire department 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  fire  department
  pension fund or within one year after April fourteenth, nineteen hundred
  sixty  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  he  or  she  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 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
  appropriate  funds  of  the said fire department 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 fire department pension fund shall be eligible for
  retirement for  service  until  such  member  has  served  in  the  fire
  department  for  a  minimum  period  of  twenty  or  twenty-five  years,
  according to the minimum period for 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 fire department 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  fire department 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 uniformed force of
  the fire department, 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  the agreement dated October twenty-seventh, two thousand five, among
  the  city  of  New  York, the uniformed firefighters association and the
  uniformed fire officers association, which immediately precedes  service
  in  the  uniformed  force  of  the  fire  department,  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  uniformed
  force  of  the  fire  department, 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
  uniformed force of the fire department for purposes of  eligibility  for
  benefits  and  to  determine  the  amount  of  benefits  under  the fire
  department 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  fire  department  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 became a member of the
  fire department 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 fire department 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 fire department pension fund or to a refund of or
  credit for contributions paid during a period when the member would have
  been entitled to terminate or reduce such contributions if  such  member
  had  such service credit on the date when he or she last became a member
  of such fire department pension fund; or
    (b) any other right, benefit or entitlement of  a  similarly  situated
  member  of  such  fire  department pension fund with equal total service
  credit consisting only of service in the uniformed  force  of  the  fire
  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.