Section 13-521.1. Pick up of member contributions of Tier I and Tier II members by employer

* a. Notwithstanding any other provision of 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  (subject  to  the provisions of paragraph four of subdivision d of
  this section) the Tier I or Tier II member  contributions  eligible  for
  pick  up  by  the  employer  which  each  Tier  I  member (as defined in
  subdivision fifty-two of section 13-501 of  this  chapter)  or  Tier  II
  member  (as  defined  in subdivision fifty-three of such section 13-501)
  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 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 and after
  the effective date  of  such  subdivision,  and  (2)  any  contributions
  required  to be made for the purchase of credit for prior service by its
  employees pursuant to an irrevocable payroll deduction  agreement  under
  subdivision  g  of  section  13-505  of  this  chapter  on and after the
  effective date of such subdivision.
    * NB Effective until notice of ruling by Internal Revenue Service  per
  ch. 627/2007 §22
    * a.  Notwithstanding  any  other provision of 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 (subject to
  the provisions of paragraph four of subdivision d of this  section)  the
  Tier  I  or  Tier  II  member  contributions eligible for pick up by the
  employer which each Tier I member (as defined in  subdivision  fifty-two
  of  section  13-501  of  this  chapter) or Tier II member (as defined in
  subdivision fifty-three of  such  section  13-501)  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  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  and
  after  the effective date of such subdivision, and (2) any contributions
  required to be made for the purchase of  credit  for  prior  service  or
  military  service  by  its  employees pursuant to an irrevocable payroll
  deduction agreement under  subdivision  g  of  section  13-505  of  this
  chapter on and after the effective date of such subdivision.
    * 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  retirement program (as defined in
  paragraph ten of subdivision a of section four hundred  forty-five-i  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  section  four  hundred
  forty-five-i 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  paragraph  three  of
  subdivision d of section four hundred forty-five-i of the retirement and
  social security law otherwise would 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 salary of
  such member (as such salary would be in the absence of a pickup  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 salary (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  member  or  Tier  II
  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 classified 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 member  contributions  eligible  for  pick  up  by  the  employer  or
  additional  member  contributions  required  to be picked up pursuant to
  subdivision a-one 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 salary of  such  member  and  such  member's  gross
  salary (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 member or  Tier  II  member  whose
  Tier  I  or  Tier  II  member  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, subject to the provisions of subparagraph  five  of  this
  paragraph, 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  retirement  program  (as  defined  in   paragraph   ten   of
  subdivision a of section four hundred forty-five-i 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  section  four  hundred
  forty-five-i of the retirement and social security law.
    (3)  Interest  on  contributions  picked  up for any Tier I or Tier II
  member  pursuant  to  this  section  (other   than   additional   member
  contributions  picked  up pursuant to subdivision a-one 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) Where member contributions of any Tier I member or Tier II  member
  are  picked  up  and paid into the annuity savings fund pursuant to this
  section, such picked up contributions 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)  For  the  purposes  of  determining the retirement system rights,
  benefits and privileges of any Tier I member or Tier II member who is  a
  participant  in a variable annuity program of the retirement system, his
  or her picked up member contributions shall, to the extent  and  in  the
  proportions  appropriate  pursuant to his or her election to participate
  in such program, be deemed to be and treated as a part  of  his  or  her
  accumulated  deductions  and/or  credits  in  his  or her account in the
  variable annuity savings fund. A separate record shall be  kept  showing
  any  such  variable annuity savings fund account credits attributable to
  any such picked up contributions.
    (6) Nothing contained  in  this  subdivision  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  contributor  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  contributor  as  prescribed  by
  subdivision b of this section, shall not be effectuated.
    ** NB Expires per ch. 681/92 § 16