Section 217. General requirements of a service award program

No volunteer
  fire department, volunteer fire company, fire district, fire  protection
  district, village, town or city, shall be required under this article to
  provide  service  award  benefits for its active volunteer firefighters.
  Any service awards provided to an  active  volunteer  firefighter  under
  this  article shall be governed by the provisions of section two hundred
  eighteen in the case of defined contribution plans, section two  hundred
  nineteen  in the case of defined benefit plans and in either case by the
  provisions of sections two hundred fourteen, two  hundred  fifteen,  two
  hundred  sixteen  and two hundred nineteen-a of this article. No service
  award program may be provided under this article  unless  the  following
  requirements are met:
    (a) An active volunteer firefighter must be eligible to participate in
  any  service  award  program  provided  under this article if the active
  volunteer firefighter has reached the age of eighteen and has  completed
  at  least  one  year of firefighting service. The sponsor of the service
  award program may impose  younger  age  or  shorter  length  of  service
  requirements for participation in the service award program.
    (b) A participant shall have a nonforfeitable right to a percentage of
  a  service  award  that is not less than the percentage determined under
  the following table:
 
   Years of                                                 Nonforfeitable
  Firefighting Service                                          Percentage
  Less than 5                                                         0
  5 or more                                                         100
 
    Notwithstanding the preceding table, a participant shall  have  a  one
  hundred  percent  nonforfeitable  right  to  his  service award upon his
  attainment of the entitlement age under the program.  Each  sponsor  may
  establish a percentage table that provides for a faster rate of becoming
  nonforfeitable.   Any   amounts   attributable   to   forfeiture   of  a
  participant's service award shall be used to  reduce  contributions  for
  other  service  award  program participants and shall not in any case be
  used to increase benefits for other participants.  The  preceding  shall
  not  preclude  amendment  of  a  service award program to provide for an
  increase in benefits.
    (c) A year of firefighting service shall be credited under  a  service
  award  program for each calendar year after establishment of the program
  in which an active volunteer  firefighter  accumulates  at  least  fifty
  points.  Points  shall be granted in accordance with a system adopted by
  the program sponsor. Such system shall  provide  that  points  shall  be
  granted   for  activities  designated  by  the  program  sponsor,  which
  activities shall be selected from the following:
    (i) Training courses -- twenty-five points maximum.
    (A) Courses under twenty hours duration -- one point per hour, with  a
  maximum of five points.
    (B)  Courses  of  twenty to forty-five hours duration -- one point per
  hour for each hour over initial twenty hours,  with  a  maximum  of  ten
  points.
    (C)  Courses  over  forty-five  hours to one hundred hours duration --
  fifteen points per course.
    (D) Courses over one hundred hours duration -- twenty-five points  per
  course.
    (ii) Drills -- twenty points maximum. One point per drill (minimum two
  hour drill).
    (iii) Sleep-in or stand-by -- twenty points maximum.
    (A) Sleep-in -- one point each full night.

    (B)  Stand-by -- one point each. A stand-by is defined as line of duty
  activity of the volunteer fire company,  lasting  for  four  hours,  not
  falling under one of the other categories.
    (iv)  Elected  or  appointed  position (see definition) -- twenty-five
  points maximum.
    (A) Completion of one year term in an elected or  appointed  position.
  If  the  term  of  office  for  a  firefighter  who  has been elected or
  appointed to a position in a fire company or fire  department  commences
  during  the  month  of May, the participant shall receive credit for the
  full  year  notwithstanding  the  fact  that  the  participant  has  not
  completed  one  year  in the elected or appointed position at the end of
  the calendar year in which he or she was elected or appointed.
    (B) An active volunteer firefighter elected to serve as a delegate  to
  a  firefighters'  convention shall also be eligible to receive one point
  per meeting.
    (v) Attendance at meetings -- twenty points maximum.
    Attendance at any official meetings of the volunteer fire  company  --
  one point per meeting.
    (vi)  Participation  in department responses -- twenty-five points for
  responding on the minimum number of calls, as outlined below:
 
    (A) Total number of calls            0       500       1000      1500
  volunteer fire  company re-           to        to        to        and
  sponds  to  annually  other          500       1000      1500        up
  than  emergency  rescue and
  first aid squad  calls (am-
  bulance calls)
  Minimum number of calls vol-         10%       7.5%      5%        2.5%
  unteer firefighter must run
  annually in order to receive
  twenty-five points credit
    (B) Total number of calls            0       500       1000      1500
  emergency rescue and  first          to         to        to        and
  aid squad (ambulance)                500       1000      1500        up
  Minimum number of calls vol-         10%       7.5%      5%        2.5%
  unteer firefighter must run
  annually in order to receive
  twenty-five points credit
 
    (vii)   Miscellaneous   activities   --   maximum   fifteen    points.
  Participation  in  inspections  and  other  activities  covered  by  the
  volunteer firefighters' benefit law and  not  otherwise  listed  --  one
  point per activity.
    (viii)  In  the  event that any active volunteer firefighter is either
  totally and temporarily disabled, or partially and permanently disabled,
  as certified by the  workers'  compensation  board  or  other  competent
  authority  approved by the sponsor of the service award program, and the
  disability occurs during the course of service  as  a  volunteer,  while
  actively  engaged  in  providing  line  of  duty services, as defined in
  subdivision one of section five of the volunteer  firefighters'  benefit
  law,  the  firefighter  shall receive five points for each full month of
  such disability.
    (ix) Teaching fire prevention classes--five points maximum. An  active
  volunteer  firefighter  who at the direction of his company, district or
  department, and for no remuneration, presents a public  education  class
  on  fire  prevention  to  a school, not-for-profit corporation, or civic
  organization organized and existing under the  laws  of  this  state  or
  authorized to conduct activities in this state--one point per class.

    The  program  sponsor  may  designate  less  than  all  the activities
  specified in this subdivision as activities  for  which  points  may  be
  earned.
    (d)  An  active  volunteer  firefighter's  service  award  program may
  provide for the crediting of years of active  firefighting  service  for
  periods  prior to the establishment of such program to a maximum of five
  years of active firefighting service per participant  but  only  to  the
  extent  authorized  pursuant  to  section  two  hundred  sixteen of this
  article.
    (e) In order to provide credit for service prior to the  establishment
  of  the  service  award  program,  each  sponsor  shall review its prior
  membership rosters to determine the number  of  years  credit  for  each
  participant  who  is  entitled  to  credit.  In making the analysis, the
  standards for active service  set  forth  in  subdivision  (c)  of  this
  section  and  adopted  by  the  sponsor shall be used. Approval for such
  prior service shall require certification by  the  president,  secretary
  and  chief  of  the  volunteer  fire  company.  In  the  event an active
  volunteer firefighter requests credit  for  service  in  more  than  one
  volunteer  fire company, each such company shall provide a certification
  for the appropriate number of years.
    (f) In computing credit for those active  volunteer  firefighters  who
  also  serve  as  paid  employees  within  a political subdivision of the
  state, credit shall not be given for  activities  performed  during  the
  individual's regularly assigned work periods.
    (g)  An active volunteer firefighter whose name does not appear on the
  approved certified list or who is denied credit for service prior to the
  establishment of the service award  program  shall  have  the  right  to
  appeal  within  thirty days of posting of the list or within thirty days
  of denial of past service credit. The appeal shall  be  in  writing  and
  mailed  to  the  clerk  or  secretary  of  the  governing  board of such
  political subdivision, which shall investigate the appeal. The  decision
  of  the  authorities  in control of each volunteer fire company shall be
  subject to appropriate judicial review.
    (h) An  active  volunteer  firefighter's  service  award  program  may
  designate  that  benefits  thereunder  may be paid in the form of a lump
  sum, a life annuity with or without survivor  benefits,  period  certain
  annuities,  or  any  other form provided under the program. All forms of
  benefit payments shall be actuarially  equivalent  to  each  other.  The
  sponsor  may  limit  the  forms of benefit payment under a service award
  program  or  impose  conditions  concerning  the  availability  of  such
  benefits.  Nothing  in  this  subdivision  shall  require a sponsor of a
  service award program to purchase annuity contracts  from  an  insurance
  company.
    (i)  A  participant  whose  volunteer  fire  service is interrupted by
  full-time extended obligatory military service or by a single  voluntary
  enlistment  not  to  exceed four years in the armed forces of the United
  States shall be considered on military  leave.  During  such  period  of
  military  leave,  the participant shall receive active volunteer service
  credit of fifty points for each full year, prorated for service of  less
  than a year.
    (j)  All  program  assets  shall  be  held  in trust for the exclusive
  purpose of providing benefits to participants and their beneficiaries or
  for the purpose of defraying the reasonable expenses  of  the  operation
  and  administration of the program. If the service award program and the
  related trust are not tax qualified within the meaning of  sections  401
  and  501 of the Internal Revenue Code of 1954 (68A Stat 3, 26 U.S.C. 401
  and 501), the trust referred to in this subdivision may provide that the
  assets  held  thereunder  may  be  subject  to  the  claims  of  general

  creditors,  if  any,  of the sponsor or may contain such other terms and
  provisions as are necessary to  insure  that  the  participation  by  an
  active  volunteer  firefighter  in  the  service  award program does not
  result  in  taxable  income  to  such  volunteer  firefighter  under any
  provision of the Internal Revenue Code of 1986, as amended.
    (k) Every fiduciary of a service award program will be required to act
  solely in the interest of the program's participants and  beneficiaries.
  Subject  only to the provisions of the program document, a fiduciary may
  accept, hold, invest in  and  retain  any  investment  if  purchased  or
  retained  in  the exercise of the degree of judgment and care, under the
  circumstances  then  prevailing,   which   persons   of   prudence   and
  intelligence  exercise  in  the  management of their own affairs, not in
  regard to speculation, but in regard to permanent disposition  of  their
  funds,  considering  the probable income to be derived therefrom as well
  as the probable safety of their capital.
    (l) No service award provided under the program  may  be  assigned  or
  alienated  except  to provide for the legally obligated support of minor
  children or spouse.
    (m) A participant who is convicted of the crime of arson in any degree
  as defined in the penal law shall not be eligible  to  receive  benefits
  from  a service award program and shall forfeit any and all rights he or
  she may have had to past or future benefits pursuant to a service  award
  program.
    (n)  An  active  volunteer  firefighters'  service  award  program may
  provide for the crediting of years of active  firefighting  service  for
  periods   after   an   active  volunteer  firefighter  has  reached  the
  entitlement age and is receiving a service award.
    (o) In the case of a state-administered  service  award  program,  the
  state  comptroller  may  promulgate  rules  and  regulations prescribing
  procedures and forms for the compilation and maintenance of  records  of
  the  points accumulated by each volunteer firefighter. Each fire company
  participating  in  the  state-administered  program  shall  compile  and
  maintain such records in the manner prescribed.