Section 13-505. Credit for service and service certificates  


Latest version.
  • a. In computing
      the length of service of a contributor for retirement purposes under the
      provisions of this chapter, full credit up  to  the  nearest  number  of
      years  and  months  shall  be  given  each contributor by the retirement
      board:
        1. For all city-service; and
        2. In the case of present-teachers for  all  teaching  or  supervisory
      service in schools and colleges not maintained by the city; and
        3.  (a)  In  the  case of new-entrants for all teaching or supervisory
      service in schools and colleges not maintained by the city, and for  all
      service  rendered  in the employ of the Works Progress Administration or
      of  any  other  agency  of  the  government  of  the  United  States  on
      educational  projects  in  the  schools  of  the  city of New York or in
      conjunction with educational projects of the board of education  of  the
      city  of  New  York during the period commencing January first, nineteen
      hundred thirty-three and ending December thirty-first, nineteen  hundred
      forty-three,  provided that in no case shall the total amount of service
      subject to purchase exceed fifteen years, and furthermore provided  that
      for  any  such  new-entrant who becomes a contributor for the first time
      after June thirtieth, nineteen hundred thirty-five, except as  otherwise
      provided  in  this  section,  credit  for service previous to becoming a
      contributor shall be given only to the extent that  reserves  sufficient
      to  purchase  credit  for  such  previous service are transferred to the
      teachers' retirement system on behalf of the  contributor  from  another
      pension  system or are paid in a lump sum by the contributor, whether or
      not such contributor was a member of another pension system.
        (b)  In  all  cases  except  transfers  under  section  five   hundred
      twenty-two  of  the  education law and forty-three of the retirement and
      social security law, if  the  reserve  transferred  is  insufficient  to
      purchase  such  previous  service, the contributor shall be permitted to
      pay a lump sum equal to the deficiency.
        (c) Any special or general law, except section five hundred twenty-two
      of the education law  and  forty-three  of  the  retirement  and  social
      security  law,  to  the  contrary  notwithstanding,  the amount of money
      necessary to purchase such prior service or part thereof  shall  be  the
      amount of money determined by the actuary to be equal to the reserve the
      city  would  have  been required to contribute to the contingent reserve
      fund in the same manner  as  provided  in  section  forty-three  of  the
      retirement and social security law, if such service or part thereof were
      rendered  to  the  city while a member based upon the salary received at
      the date of purchase.
        (d) Credit for such prior service up to a  maximum  of  fifteen  years
      shall  be  given only if application and payment therefor is made by the
      contributor within the first four years subsequent to membership in  the
      New   York   city   teachers'   retirement  system  or  before  December
      thirty-first, nineteen hundred sixty-nine, whichever is later.
        (e) Members of the New York city teachers' retirement system who  held
      membership in such system on January first, nineteen hundred fifty-nine,
      shall  be  permitted  to  purchase  credit  for prior service under this
      subdivision provided that they make application and payment therefor  on
      or before December thirty-first, nineteen hundred sixty-nine.
        (f)  Subject  to  the provisions of subparagraph (j) of this paragraph
      three, such members who held  membership  on  December  first,  nineteen
      hundred  fifty-eight shall have the right to purchase such prior service
      credit at the rate applicable to them as  of  December  first,  nineteen
      hundred fifty-eight.
        (g)  Subject  to  the  provisions of subparagraphs (j) and (k) of this
      paragraph three, such members who entered into membership subsequent  to
    
      December  first,  nineteen  hundred  fifty-eight shall have the right to
      purchase such prior service credit at the rate applicable to them as  of
      the time of their entry into membership.
        (h)  Any transfer of a reserve from another pension system or lump sum
      paid by a contributor  under  this  subdivision  shall  at  no  time  be
      refunded.
        (i)  The  contributor shall have the option of transferring his or her
      contributions from another pension system to  the  teachers'  retirement
      system  which contributions shall be paid into the contributor's annuity
      account.
        (j) (1) Any contributor who:
        (a) last entered or shall last  enter  membership  in  the  retirement
      system prior to July first, nineteen hundred seventy; and
        (b) heretofore and on or after July first, nineteen hundred sixty-nine
      filed   a   timely   application,  in  accordance  with  the  applicable
      requirements of the preceding subparagraphs of this paragraph three,  to
      purchase  credit  for  prior  outside  service  or  any part thereof, or
      hereafter files a timely application in accordance with  the  applicable
      requirements of this paragraph three to purchase credit for such service
      or any part thereof; and
        (c)   is   not   a   twenty-year   pension  plan  contributor  or  age
      fifty-five-increased-benefits pension plan contributor at  the  time  of
      filing  such application, in any case where such application is filed on
      or after July first, nineteen hundred seventy; shall  not  be  eligible,
      whether  or  not he or she has paid the purchase price for prior outside
      service credit pursuant to  such  application,  to  elect  to  become  a
      twenty-year       pension       plan       contributor       or       an
      age-fifty-five-increased-benefits pension plan contributor unless he  or
      she  files  with  his or her application to become such a contributor, a
      consent that the purchase price of credit for his or her  prior  outside
      service  shall be recalculated in accordance with the provisions of item
      four of this subparagraph (j) and that his or her rights with respect to
      the purchase of credit  for  such  service,  or  where  he  or  she  has
      previously  paid  the  purchase  price of credit for such service or any
      part thereof, his or her rights as to any such purchased  credit,  shall
      be as prescribed in items two to six inclusive of this subparagraph (j).
        (2)  In  the  case  of  any  such  contributor who has filed a consent
      pursuant to item one of this subparagraph (j) and who has not previously
      paid the purchase price of credit for prior outside service or any  part
      thereof,  the  retirement  system  shall  notify such contributor of the
      purchase  price,  as  recalculated  pursuant  to  item  four   of   this
      subparagraph,  of  credit  for  the number of purchaseable years of such
      service designated by him or her in his or her application to purchase.
        (3) In the case of any  such  contributor  who  has  filed  a  consent
      pursuant  to  item  one  of this subparagraph (j) and who has previously
      paid the purchase price of credit for prior outside service or any  part
      thereof, the retirement system shall notify such contributor of:
        (i) the amount of the excess of:
        (1)   the  recalculated  purchase  price,  under  item  four  of  this
      subparagraph (j), of credit for  such  prior  outside  service  or  part
      thereof; over
        (2)  the  purchase  price previously paid by such contributor for such
      credit; and
        (ii) the amount of prior outside service for  which  such  contributor
      would  be credited, if the credit based on the purchase price previously
      paid by him or her were reduced to the credit which such purchase  price
      would  purchase  under  the provisions of item four of this subparagraph
      (j).
    
        (4) The recalculated purchase price of credit for  the  prior  outside
      service  of  any  such  contributor, whether he or she seeks to elect to
      become    a    twenty-year    pension    plan    contributor    or    an
      age-fifty-five-increased-benefits  pension  plan  contributor,  shall be
      computed:
        (i)  on  the  basis of the salary which was used or was required to be
      used, pursuant to the provisions of the preceding subparagraphs of  this
      paragraph  three,  to calculate the prior purchase price which he or she
      paid or was required  to  pay  to  purchase  credit  for  prior  outside
      service; and
        (ii) on the basis of the larger of the following two amounts:
        (1)  the  amount  which the required reserve under subparagraph (c) of
      this paragraph three would equal, if computed on the basis of his or her
      retirement for service as an  age-fifty-five-increased-benefits  pension
      plan contributor, so as to provide a pension equal to one and two-tenths
      per  centum  of  his  or  her  average salary for each year of the prior
      outside service with respect to which such recalculation is made; or
        (2) the amount which the required reserve under  subparagraph  (c)  of
      this paragraph three would equal, if computed on the basis of his or her
      retirement  for service as a twenty-year pension plan contributor, so as
      to provide a pension equal to one and two-tenths per centum  of  his  or
      her  average  salary  for  each  year  of the prior outside service with
      respect to which such recalculation is made.
        (5) If any such contributor mentioned in item two of this subparagraph
      (j) shall, within thirty days after the notification  required  by  such
      item  two,  pay to the retirement system the recalculated purchase price
      of credit, as set forth  in  such  notification,  he  or  she  shall  be
      entitled  to  credit  for such period of prior outside service. If he or
      she shall fail to make any such payment within  such  period  of  thirty
      days,  his or her application to purchase prior outside service pursuant
      to which such notification was made shall be null and void and he or she
      shall have no further rights under such application.
        (6) (i) If any such  contributor  mentioned  in  item  three  of  this
      subparagraph  (j)  shall,  within  thirty  days  after  the notification
      required by such item three, pay to the retirement system the amount  of
      the  excess  set  forth  in such notification pursuant to subitem (i) of
      such item three, he or she shall be credited with the  period  of  prior
      outside service for which he or she previously paid the purchase price.
        (ii) If any such contributor shall, within such period of thirty days,
      fail  to make the payment mentioned in subitem (i) of item three of this
      subparagraph (j), he or she shall be credited with the reduced period of
      prior outside service as set forth  in  such  notification  pursuant  to
      subitem (ii) of such item three, and shall not be entitled to credit for
      any other prior outside service.
        (k)  (1)  Subject  to  the  provisions  of items two and three of this
      subparagraph  (k),  any  twenty-year   pension   plan   contributor   or
      age-fifty-five-increased-benefits  pension  plan  contributor shall have
      the right to purchase credit for  prior  outside  service  or  any  part
      thereof  within the period of time prescribed by, and in accordance with
      the applicable provisions of subparagraphs (a) to  (d),  inclusive,  and
      (h) and (i) of this paragraph three, except as otherwise provided by the
      applicable provisions of items four and five of this subparagraph (k).
        (2)  The  provisions  of  item  one  of  this subparagraph (k) and the
      applicable provisions of items four and five of this subparagraph  shall
      not   apply   to   any   twenty-year   pension   plan   contributor   or
      age-fifty-five-increased-benefits pension plan contributor  who,  before
      becoming such a contributor:
    
        (i)  filed an application to purchase credit for prior outside service
      under the circumstances specified in item one  of  subparagraph  (j)  of
      this paragraph three; and
        (ii) paid the purchase price, as then in effect, for such credit.
        (3)  In  any  case  where  any twenty-year pension plan contributor or
      age-fifty-five-increased-benefits  pension  plan   contributor,   before
      becoming such a contributor:
        (i)  filed an application to purchase credit for prior outside service
      under the circumstances specified in item one  of  subparagraph  (j)  of
      this paragraph three; and
        (ii)  did  not,  before  becoming such a contributor, pay the purchase
      price, as then in effect, for such credit; and
        (iii) does not pay the recalculated purchase  price  for  such  credit
      pursuant to item five of such subparagraph (j); and
        (iv)  would otherwise be eligible to purchase credit for prior outside
      service pursuant  to  the  provisions  of  this  subparagraph  (k);  the
      provisions  of  item  one  of  this  subparagraph (k) and the applicable
      provisions of items four and five of this subparagraph shall  not  apply
      to  such  contributor  until such application to purchase credit becomes
      null  and  void  pursuant  to  the  provisions  of  item  five  of  such
      subparagraph (j).
        (4)  If  all  of the prior outside service rendered at any time by any
      contributor to whom the provisions of item one of this subparagraph  (k)
      are  applicable  was  rendered  prior  to  July  first, nineteen hundred
      seventy, the purchase price to be paid by such contributor,  whether  he
      or   she   is   a   twenty-year   pension   plan   contributor   or   an
      age-fifty-five-increased-benefits pension plan contributor, shall be the
      larger of the two amounts computed as prescribed by subitem (ii) of item
      four of subparagraph (j) of this paragraph three.
        (5) If any part of the prior outside service  of  any  contributor  to
      whom  the provisions of item one of this subparagraph (k) are applicable
      was rendered on or after  July  first,  nineteen  hundred  seventy,  the
      purchase  price to be paid by such contributor, whether or not he or she
      rendered prior outside service prior to such date, and whether or not he
      or   she   is   a   twenty-year   pension   plan   contributor   or   an
      age-fifty-five-increased-benefits pension plan contributor, shall be the
      larger of the following two amounts:
        (i)  the  amount  which the required reserve under subparagraph (c) of
      this paragraph three would equal, if computed on the basis of his or her
      retirement for service as an  age-fifty-five-increased-benefits  pension
      plan contributor so as to provide a pension equal to one and fifty-three
      one  hundredths per centum of his or her average salary for each year of
      such prior outside service for which he or she seeks to purchase credit;
      or
        (ii) the amount which the required reserve under subparagraph  (c)  of
      this paragraph three would equal, if computed on the basis of his or her
      retirement  for service as a twenty-year pension plan contributor, so as
      to provide a pension equal to one and seven-tenths per centum of his  or
      her average salary for each year of such prior outside service for which
      he or she seeks to purchase credit.
        (1)  In  any  case  where  any twenty-year pension plan contributor or
      age-fifty-five-increased-benefits pension plan contributor:
        (a) dies or retires; and
        (b) in order to obtain credit for any prior outside service, had  paid
      therefor:
        (i)  a  recalculated  purchase  price  or  any  part  thereof computed
      pursuant to subitem (ii) of  item  four  of  subparagraph  (j)  of  this
      paragraph three; or
    
        (ii)  a  purchase price computed pursuant to item four or item five of
      subparagraph (k) of this paragraph three; on  the  basis  of  a  reserve
      larger  than  that  which  would have been computed with respect to such
      contributor if such reserve had  been  computed  on  the  basis  of  the
      pension  plan  in effect with respect to such contributor at the time of
      his or her death or retirement, any excess of the total  purchase  price
      paid  by him or her for such prior outside service over the amount which
      such total purchase price would have equalled if  such  computation  had
      been  made  on  the  basis of the pension plan in effect with respect to
      such contributor at the time of his or her death  or  retirement  shall,
      together  with regular interest on such excess from the date on which he
      or she paid such excess, be deemed, for the  purpose  of  computing  the
      benefit  payable by reason of such death or retirement, to be additional
      contributions by such contributor.
        4. In the case of new-entrants  who  are  members  of  the  retirement
      system  on  July  first,  nineteen  hundred sixty-nine and who have been
      serving as school secretaries, for all secretarial and clerical  service
      rendered  in regular employment in the civil service of the state of New
      York and its political subdivisions, except for service in cities having
      a population of  one  million  or  more,  provided  that  for  any  such
      new-entrant  who  becomes  a  contributor  for the first time after June
      thirtieth, nineteen hundred thirty-five, except as otherwise provided in
      this section, credit for service  previous  to  becoming  a  contributor
      shall  be  given only to the extent that reserves sufficient to purchase
      credit for such  previous  service  are  paid  in  a  lump  sum  by  the
      contributor;  provided,  however, that no credit shall be purchasable if
      the contributor has obtained or is eligible to obtain  credit  for  such
      service  by  transfer  under  section  five  hundred  twenty-two  of the
      education law or  section  forty-three  of  the  retirement  and  social
      security  law.  Any  special or general law, except section five hundred
      twenty-two  of  the  education  law  and  section  forty-three  of   the
      retirement and social security law, to the contrary notwithstanding, the
      amount of money necessary to purchase such prior service or part thereof
      shall  be  the  amount of money determined by the actuary to be equal to
      the reserve the city would have  been  required  to  contribute  to  the
      contingent  reserve  fund  in  the  same  manner  as provided in section
      forty-three of the retirement and social security law, if  such  service
      or  part thereof were rendered to the city while a member based upon the
      salary received and, except as otherwise provided in paragraph seven  of
      this  subdivision a, the rate applicable at the date of purchase. Credit
      for such prior service up to a maximum of fifteen years, less the amount
      of credit,  if  any,  acquired  pursuant  to  paragraph  three  of  this
      subdivision,  shall be given only if application and payment therefor is
      made by  the  contributor  prior  to  January  first,  nineteen  hundred
      seventy. Any lump sum paid by a contributor under this subdivision shall
      at no time be refunded.
        5.  (a)  In the case of new-entrants who are members of the retirement
      system on July first, nineteen hundred  sixty-nine  and  who  have  been
      serving as teachers of library, for all service as librarian rendered in
      regular  employment  in libraries within the state of New York supported
      in whole or in part by public funds, except for libraries maintained  in
      the  schools  of  cities  having  a  population  of one million or more,
      provided that for any such new-entrant who becomes a contributor for the
      first time after June thirtieth, nineteen hundred thirty-five, except as
      otherwise provided in this  section,  credit  for  service  previous  to
      becoming  a  contributor shall be given only to the extent that reserves
      sufficient to purchase credit for such previous service are  paid  in  a
      lump  sum by the contributor. Any special or general law, except section
    
      five hundred twenty-two of the education  law  and  forty-three  of  the
      retirement and social security law, to the contrary notwithstanding, the
      amount of money necessary to purchase such prior service or part thereof
      shall  be  the  amount of money determined by the actuary to be equal to
      the reserve the city would have  been  required  to  contribute  to  the
      contingent  reserve  fund  in  the  same  manner  as provided in section
      forty-three of the retirement and social security law, if  such  service
      or  part thereof were rendered to the city while a member based upon the
      salary received and, except as otherwise provided in subparagraph (c) of
      this paragraph five, the rate applicable at the date of purchase. Credit
      for such prior service up to a maximum of fifteen years, less the amount
      of credit,  if  any,  acquired  pursuant  to  paragraph  three  of  this
      subdivision,  shall be given only if application and payment therefor is
      made by  the  contributor  prior  to  January  first,  nineteen  hundred
      seventy. Any lump sum paid by a contributor under this subdivision shall
      at no time be refunded.
        (b)  For purposes of this paragraph five, "service as librarian" shall
      mean service by a person trained in  library  science  working  in  such
      regular employment as is deemed by the retirement board to be related to
      the  functions  of  teacher of library in the city of New York, provided
      that such service was credited for retirement purposes in the  New  York
      state  teachers'  retirement  system or in the New York state employees'
      retirement system but that credit for such service was not obtained  nor
      is the contributor, at the time of application for purchase, eligible to
      obtain  credit  for  such service by transfer under section five hundred
      twenty-two of the education law or section forty-three of the retirement
      and social security law.
        6. Service, credit for which shall not  exceed  three  years,  in  any
      branch  of the armed forces of the United States prior to October first,
      nineteen hundred twenty, provided, however, that such member shall,  for
      the  period  of  service  with  the  armed  forces,  contribute  to  the
      retirement system an amount he  or  she  would  have  been  required  to
      contribute  if such service was rendered to the city while a member, and
      provided further, that  such  member,  during  the  period  between  the
      termination  of such military service and the retirement of such member,
      shall have been credited with not less than fifteen years of  member  or
      restored  member  service.  Duly  executed applications for such service
      credit shall be filed with the retirement system before the first day of
      September, nineteen hundred fifty-nine.
        7. Any contributor who files an application  to  purchase  credit  for
      prior  outside  service  pursuant to paragraph four or paragraph five of
      this subdivision a and  who  thereafter  seeks  to  elect  to  become  a
      twenty-year       pension       plan       contributor       or       an
      age-fifty-five-increased-benefits pension plan  contributor  shall  not,
      whether  or  not  he  or she has paid the purchase price for such credit
      pursuant to such paragraph four or paragraph five, be eligible to become
      such a contributor unless he or she complies with  the  requirements  of
      subparagraph (j) of paragraph three of this subdivision a.
        8.  Notwithstanding  any  other  law to the contrary, a person who has
      previously transferred or who shall  transfer  from  another  retirement
      system to this system in accordance with section five hundred twenty-two
      of  the  education law, section forty-three of the retirement and social
      security law, or any other applicable law shall receive, in addition  to
      his or her transferred service credit, all service credit to which he or
      she  would  have  been  entitled under paragraph one of subdivision a of
      this section had he or  she  not  transferred  from  another  retirement
      system, provided, however, that credit for such service was not included
      in the service credit transferred by the other retirement system.
    
        9.  Notwithstanding  any  other  law to the contrary, a member who has
      received service credit for seniority and  length  of  service  purposes
      pursuant  to  subdivision  eight  of section eighty of the civil service
      law, shall receive service credit for retirement purposes for  the  same
      period  provided  the  member  pays into the annuity savings fund of the
      retirement system the amount of the employee contributions  required  to
      have  been  paid into the retirement system for such service, within one
      year from the date this paragraph shall have taken effect,  and  further
      provided  that  the  member  has  not  previously  received  credit  for
      retirement purposes for the same period.
        b. Under such rules and regulations as such board  shall  adopt,  each
      teacher  shall  file  with  such  board a detailed statement of all such
      service rendered by him or her. As soon as practicable thereafter,  such
      board shall verify such statement as to prior-service and shall issue to
      each  teacher a certificate certifying to the aggregate length of his or
      her prior-service. Such certificate shall be final and conclusive as  to
      his or her prior-service unless thereafter modified by:
        1. Such board upon application by the teacher; or
        2. By the board of education upon application by the teacher or by the
      retirement  board, provided such application for modification be made to
      the board  of  education  within  one  year  after  the  issuance  of  a
      certificate or a modified certificate by the retirement board.
        c.  A  certificate for prior-service issued to a present-teacher shall
      certify  the  total  length  of   prior-service   allowance   for   such
      present-teacher through the sixteenth day of September, nineteen hundred
      seventeen.  The  time  during which a contributor was absent on leave of
      absence without pay shall not be counted in computing the  prior-service
      or  the  total-service of a contributor, unless allowed both by the head
      of the department in which such contributor was  employed  at  the  time
      such  leave of absence was granted and by the retirement board. The time
      during which a contributor was absent on leave of absence on full pay or
      part-pay from the city-service shall be counted in computing the  prior-
      service  and  the  total-service of such contributor. For the purpose of
      computing prior-service the retirement board shall fix and determine  by
      appropriate rules and regulations how much service rendered on the basis
      of  the hour, day or session, or any other than a per annum basis, shall
      be the equivalent of a year of service. No allowance shall be  made  for
      such  service  as  a  substitute teacher, night school teacher, vacation
      school teacher, or for any service rendered in a position to  which  the
      contributor  was  not  regularly  appointed  and  served  on a per annum
      salary, unless such service was city-service or teaching or  supervisory
      service  under  regular  appointment  rendered in the public day schools
      other than summer schools of New York state for ten or more  consecutive
      weeks,  except such service rendered in the employ of the Works Progress
      Administration or of any other agency of the government  of  the  United
      States on educational projects in the schools of the city of New York or
      in  conjunction  with  educational projects of the board of education of
      the city of  New  York  during  the  period  commencing  January  first,
      nineteen hundred thirty-three and ending December thirty-first, nineteen
      hundred  forty-three,  as provided in subdivision (a) of paragraph three
      of this section. Except as to credits or allowances erroneously  granted
      for attendance as a pupil at a training school for teachers, or clerical
      or   mathematical   errors   in  the  computation  of  prior-service,  a
      prior-service certificate issued to any contributor  by  the  retirement
      board  prior  to the fourth day of May, nineteen hundred thirty-five and
      not modified prior to the fourth day of May, nineteen hundred thirty-six
      shall not have the service certified therein reduced.
    
        d. Notwithstanding any provision of law to the contrary, in  the  case
      of employees of the city university of New York, appointed subsequent to
      January  first,  nineteen  hundred  fifty-six,  prior service for hourly
      teaching employment by this board shall be granted as follows: a  credit
      of one year of city service for retirement purposes shall be allowed for
      a  minimum  of  thirty weeks per year with an average service of fifteen
      hours of teaching per week (four hundred fifty hours per year), provided
      that no such employee shall receive more than one  year  of  credit  for
      service rendered during one calendar year.
        e.  Notwithstanding any other provision of law, any contributor who is
      in the system as of April first, nineteen hundred sixty-three and  whose
      prior-service  certificate  was  issued  prior to the fourth day of May,
      nineteen hundred thirty-five and not modified prior to the fourth day of
      May, nineteen hundred  thirty-six  may  file  an  application  with  the
      retirement   board   on  or  before  November  first,  nineteen  hundred
      sixty-three for modification of said prior-service certificate  for  the
      purpose  of  claiming allowable retirement credit for prior city-service
      as teacher-in-training in the employ of the board of  education  of  the
      city  of  New  York.  Such  certificates  shall be subject to review and
      modification by the retirement board and any such modified  certificates
      are  hereby validated and confirmed to the same extent and with the same
      effect as if issued after  the  fourth  day  of  May,  nineteen  hundred
      thirty-six.   The   rate   of  contribution  of  any  contributor  whose
      prior-service certificate is modified pursuant to the provisions of this
      subdivision shall be increased  so  that  the  cost  of  the  additional
      service  credit is prorated over said contributor's anticipated years of
      service.
        f. Notwithstanding any other provision of  law  to  the  contrary,  in
      computing the length of service of a contributor for retirement purposes
      under  the  provisions  of  this  chapter, full credit up to the nearest
      number of years and months  shall  be  given  each  contributor  by  the
      retirement  board for all service that would have been creditable in one
      of the public retirement systems of the state, as defined in subdivision
      twenty-three of section five hundred one of the  retirement  and  social
      security  law, at the time the service was rendered, had the contributor
      been a member of such retirement system. Credit for such  prior  service
      up  to a maximum of fifteen years shall be given only if application and
      payment therefor is made by the contributor within the first four  years
      subsequent  to  membership  in  the  New  York city teachers' retirement
      system or before December thirty-first, two thousand two,  whichever  is
      later.  Contributors shall have the right to purchase such prior service
      credit at the rate applicable to them as of the time of their entry into
      membership.
        * g. Notwithstanding any other provision of law, any member of the New
      York city teachers' retirement system eligible to  purchase  credit  for
      prior service with a public employer pursuant to this section, may elect
      to  purchase  any or all of such service by executing a periodic payroll
      deduction agreement. Such agreement shall set forth the amount of  prior
      service  being  purchased,  the  estimated  total  cost  of such service
      credit, and the  number  of  payroll  periods  in  which  such  periodic
      payments  shall  be made. Such agreement shall be irrevocable, shall not
      be subject to amendment or modification in any manner, and shall  expire
      only   upon   completion   of   payroll  deductions  specified  therein.
      Notwithstanding the foregoing, any member who has entered  into  such  a
      payroll  deduction  agreement  and  who  terminates  employment prior to
      completion of the payments required therein shall be credited  with  any
      service  as  to  which  such  member  shall  have paid the contributions
      required under the terms of such agreement.
    
        * NB Effective until notice of ruling by Internal Revenue Service  per
      ch. 627/2007 §22
        * g. Notwithstanding any other provision of law, any member of the New
      York  city  teachers'  retirement system eligible to purchase credit for
      prior service with a public employer pursuant to this section or  credit
      for  military  service  pursuant to article twenty of the retirement and
      social security law, may elect to purchase any or all of such service by
      executing a periodic payroll deduction agreement. Such  agreement  shall
      set  forth  the  amount  of  prior  service  or  military  service being
      purchased, the estimated total cost of  such  service  credit,  and  the
      number of payroll periods in which such periodic payments shall be made.
      Such  agreement  shall be irrevocable, shall not be subject to amendment
      or modification in any manner, and shall expire only upon completion  of
      payroll deductions specified therein. Notwithstanding the foregoing, any
      member  who  has entered into such a payroll deduction agreement and who
      terminates employment prior  to  completion  of  the  payments  required
      therein shall be credited with any service as to which such member shall
      have paid the contributions required under the terms of such agreement.
        * NB  Takes  effect  upon notice of ruling by Internal Revenue Service
      per ch. 627/2007 §22 -- expires per ch. 691/2004 §8