Section 613. Member contributions

a. 1. Except as provided by paragraph
  two of this subdivision,  members  shall  contribute  three  percent  of
  annual wages to the retirement system in which they have membership. The
  head  of each retirement system shall promulgate such regulations as may
  be necessary and appropriate with  respect  to  the  deduction  of  such
  contribution  from members' wages and for the maintenance of any special
  fund or funds with respect to amounts so contributed.
    2. A member of the New York city employees' retirement system  who  is
  eligible  to be a participant in the twenty-five-year and age fifty-five
  retirement program, as defined by paragraph five  of  subdivision  a  of
  section  six hundred four-b of this article shall contribute two percent
  of annual wages to such system effective on the  starting  date  of  the
  elimination  of  additional  member  contributions,  as  defined  in  an
  election made pursuant to paragraph ten of subdivision e of section  six
  hundred four-b of this article.
    b.  Notwithstanding  any  other provision of law except as provided in
  section six hundred thirteen-b of this article, except  as  provided  in
  section  six  hundred  thirteen-a of this article, a member shall not be
  permitted to borrow any portion of the contributions which  are  subject
  to this section.
    c.  Notwithstanding  any  other  provision  of  law to the contrary, a
  person whose membership in a public  retirement  system  has  terminated
  other  than as a result of transfer, retirement or death, or a member of
  a public retirement system who is not vested and  not  entitled  to  any
  other  benefit from such system under this article, and who no longer is
  employed by a participating employer of such public retirement system in
  a position upon which his or her membership is based, may  withdraw  his
  or her member contributions by filing a written demand for withdrawal of
  contributions   and   membership   pursuant  to  rules  and  regulations
  promulgated by the public retirement system of which  he  or  she  is  a
  member.   Upon  the  death  of  a  person  whose  membership  previously
  terminated due to lack of credited service and who did not withdraw  his
  or  her  member contributions, or upon the death of a member, provided a
  death benefit pursuant to section six hundred seven of this  article  is
  not  paid,  the member contributions of such person shall be refunded to
  such person as he or she shall have nominated to receive a death benefit
  by  written  designation  duly  executed  and  filed  with  the   public
  retirement  system or, in the absence of such designation, to his or her
  estate. For purposes of such refunds, interest shall be credited at  the
  rate  of  five  percent  per  annum  compounded  annually to the date of
  termination of membership. Provided, however, if a death benefit is paid
  pursuant to section six hundred seven  of  this  article,  such  benefit
  shall  be  in  lieu of the refund of such contributions pursuant to this
  subdivision, however, in no event shall such death benefit be less  than
  the  amount  payable  pursuant  to this subdivision. Notwithstanding the
  above, or any other provision of law to the contrary, a member may, upon
  separation from service  of  the  state  or  a  participating  employer,
  withdraw  his  or  her  member  contributions pursuant to the applicable
  provision of law until such date as  such  individual  has  accrued  ten
  years  of  credited  service  in such system. However, the withdrawal of
  contributions pursuant to this section by an individual who has  accrued
  at  least  five  years  of creditable service shall terminate his or her
  membership and all rights in such retirement system in the  same  manner
  as  withdrawal  of  contributions  would  terminate the membership of an
  individual who has not attained vested status. Nothing in  this  section
  shall  be construed as permitting an individual who has accrued at least
  ten  years  of  credit  in  a  retirement  system  to  withdraw   member
  contributions.

    ** d.* 1.   Notwithstanding   any   other   provision   of  law,  each
  participating employer shall pick up the member  contributions  required
  on  and  after  the  effective date of this subdivision to be made under
  this section by its employees, or 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
  six hundred nine of this article, and shall do so by reducing the salary
  of each of its employees to which this section, or  subdivision  b-1  of
  section  six  hundred nine of this article, is applicable by that amount
  which each such employee is required to contribute under  this  section,
  or  subdivision  b-1  of  section  six hundred nine of this article. The
  contributions so picked up shall be paid by each participating  employer
  in  lieu  of  the member contributions to be paid by its employees under
  this section, or subdivision b-1 of section six  hundred  nine  of  this
  article,  and  shall be treated as employer contributions in determining
  income tax treatment under section 414(h) of the Internal Revenue Code.
    * NB Effective until notice of ruling by Internal Revenue Service  per
  ch. 627/2007 §22
    * 1.  Notwithstanding  any  other provision of law, each participating
  employer shall pick up the member contributions required  on  and  after
  the  effective date of this subdivision to be made under this section by
  its employees, or 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
  six hundred nine of this article, and shall do so by reducing the salary
  of each of its employees to which this section, or  subdivision  b-1  of
  section  six  hundred nine of this article, is applicable by that amount
  which each such employee is required to contribute under  this  section,
  or  subdivision  b-1  of  section  six hundred nine of this article. The
  contributions so picked up shall be paid by each participating  employer
  in  lieu  of  the member contributions to be paid by its employees under
  this section, or subdivision b-1 of section six  hundred  nine  of  this
  article,  and  shall be treated as employer contributions in determining
  income tax treatment under section 414(h) of the Internal Revenue Code.
    * NB Takes effect upon notice of ruling by  Internal  Revenue  Service
  per ch. 627/2007 §22
    2.  Each  participating  employer  of  any  employee  (subject to this
  article) who, in lieu of joining  a  public  retirement  system  of  the
  state,  elected  an optional retirement program to which their employers
  are  thereby  required  to  contribute,  shall  pick  up  the   employee
  contributions  thereto  which  would  otherwise  be  mandatory under the
  provisions of state law and shall do so by reducing the salary  of  such
  employee  by  the  amount  of  employee  contributions  to such optional
  retirement  program  which  would  otherwise  be  mandatory  under   the
  provisions of state law. The contributions so picked up shall be paid by
  each  participating  employer  in lieu of the member contributions to be
  paid by its employees and shall be treated as employer contributions  in
  determining  income  tax treatment under section 414 (h) of the internal
  revenue code.
    3. With the exception of federal income tax  treatment,  the  employee
  contributions picked up or paid pursuant to paragraph one or two of this
  subdivision  and  the additional member contributions picked up pursuant
  to paragraph five of this subdivision  shall  for  all  other  purposes,
  including  computation  of  retirement  benefits  and  contributions  by
  employers and employees, be deemed employee salary. Nothing contained in
  this subdivision shall be construed as  superseding  the  provisions  of
  section four hundred thirty-one of this chapter or any similar provision

  of  law  which  limits the salary base for computing retirement benefits
  payable by a public retirement system.
    4. The provisions of this subdivision d shall not apply to a member of
  the  New  York  city employees' retirement system who is a member of the
  uniformed correction force or of the uniformed force of  the  department
  of  sanitation,  as defined in subdivisions thirty-nine and sixty-two of
  section 13-101 of the administrative code of the city of New York.
    * 5. (i) Notwithstanding any other provision of law to  the  contrary,
  each participating employer:
    (a)  shall,  in  the  case  of  a  member  who is a participant in the
  twenty-five-year early retirement program (as defined in  paragraph  ten
  of subdivision a of section six hundred four-c of this article), pick up
  and  pay  to the retirement system of which such participant is a member
  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 such section six hundred four-c; and
    (b)  shall,  in  the  case of a member who is a participant in the age
  fifty-seven  retirement  program  (as  defined  in  paragraph  three  of
  subdivision  b  of  section six hundred four-d of this article), pick up
  and pay to the retirement system of which such participant is  a  member
  all additional member contributions which otherwise would be required to
  be  deducted from such member's compensation pursuant to paragraph three
  of subdivision f of such section six hundred four-d.
    (ii) An amount equal to the amount of additional contributions  picked
  up  pursuant  to  this paragraph shall be deducted by such employer from
  the compensation of such member (as such compensation would  be  in  the
  absence  of  a  pick  up program applicable to him or her hereunder) and
  shall not be paid to such member.
    (iii) The additional member contributions picked up pursuant  to  this
  paragraph  for any such member shall be paid by such employer in lieu of
  an equal amount of additional member contributions otherwise required to
  be paid by such member under the applicable provisions of subdivision  d
  of  section  six  hundred  four-c  of  this  article or subdivision f of
  section six hundred four-d of this article, and shall be  deemed  to  be
  and  treated as employer contributions pursuant to section 414(h) of the
  Internal Revenue Code.
    (iv) For the purpose of  determining  the  retirement  system  rights,
  benefits   and   privileges   of  any  member  whose  additional  member
  contributions are picked up pursuant to this paragraph, such  picked  up
  additional  member  contributions  shall  be deemed to be and treated as
  part  of  such  member's  additional  member  contributions  under   the
  applicable  provisions of subdivision d of section six hundred four-c of
  this article or subdivision f of section  six  hundred  four-d  of  this
  article.
    * NB There are 2 par 5's
    * 5.  The Triborough bridge and tunnel authority shall, in the case of
  a bridge and tunnel member (as defined in paragraph one of subdivision a
  of this section) who is  a  participant  in  the  twenty-year/age  fifty
  retirement  program  (as  defined  in paragraph four of subdivision a of
  section six hundred four-c of this article), 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 two of subdivision e of such section six hundred
  four-c (not including any additional member contributions  due  for  any
  period  prior  to  the  first  full  payroll  period referred to in such
  paragraph two of such subdivision e), 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 two would otherwise  require
  such deductions.
    * NB There are 2 par 5's
    6.  For  the  purpose  of  determining  the  retirement system rights,
  benefits and privileges of any bridge and tunnel member (as  defined  in
  paragraph  one of subdivision a of this section) who is a participant in
  the twenty-year/age fifty retirement program (as  defined  in  paragraph
  four  of  subdivision  a of section six hundred four-c of this article),
  the additional  member  contributions  of  such  participant  picked  up
  pursuant to paragraph five of this subdivision shall be deemed to be and
  treated as a part of such member's additional member contributions under
  paragraphs  one  and  two  of  subdivision e of such section six hundred
  four-c.
    * 7. (i) The city of New York shall,  in  the  case  of  a  dispatcher
  member  (as  defined  in  paragraph  one of subdivision a of section six
  hundred four-e of this article) who is a participant in the  twenty-five
  year  retirement  program (as defined in paragraph four of subdivision a
  of such section six hundred four-e), pick up and pay to  the  retirement
  system  of  which  such  participant  is  a member all additional member
  contributions which otherwise would be required to be deducted from such
  member's compensation pursuant to paragraphs one and two of  subdivision
  e  of  such  section  six  hundred  four-e (not including any additional
  member contributions due for any period prior to the first full  payroll
  period  referred  to in such paragraph three of such subdivision e), 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 would otherwise require such deductions.
    (ii) An amount equal to the amount of additional contributions  picked
  up  pursuant  to  this paragraph shall be deducted by such employer from
  the compensation of such member (as such compensation would  be  in  the
  absence  of  a  pick  up program applicable to him or her hereunder) and
  shall not be paid to such member.
    (iii) The additional member contributions picked up pursuant  to  this
  paragraph  for any such member shall be paid by such employer in lieu of
  an equal amount of additional member contributions otherwise required to
  be paid by such member under the applicable provisions of subdivision  e
  of section six hundred four-e of this article, and shall be deemed to be
  and  treated as employer contributions pursuant to section 414(h) of the
  Internal Revenue Code.
    (iv) For the purpose of  determining  the  retirement  system  rights,
  benefits   and   privileges   of  any  member  whose  additional  member
  contributions are picked up pursuant to this paragraph, such  picked  up
  additional  member  contributions  shall  be deemed to be and treated as
  part  of  such  member's  additional  member  contributions  under   the
  applicable  provisions of subdivision e of section six hundred four-e of
  this article.
    (v) With the exception of federal income tax treatment, the additional
  member contributions picked up pursuant  to  subparagraph  (i)  of  this
  paragraph  shall  for  all  other  purposes,  including  computation  of
  retirement benefits and contributions by  employers  and  employees,  be
  deemed  employee  salary. Nothing contained in this subdivision shall be
  construed  as  superseding  the  provisions  of  section  four   hundred
  thirty-one of this chapter, or any similar provision of law which limits
  the  salary  base  for computing retirement benefits payable by a public
  retirement system.
    * There are 2 par 7's
    * 7. (i) The city of New York shall, in the case of an EMT member  (as
  defined  in paragraph one of subdivision a of section six hundred four-e

  of this article) who is a participant in the twenty-five year retirement
  program (as defined in paragraph four of subdivision a of  such  section
  six  hundred  four-e), pick up and pay to the retirement system of which
  such  participant  is a member all additional member contributions which
  otherwise  would  be  required  to  be  deducted  from   such   member's
  compensation pursuant to paragraphs one and two of subdivision e of such
  section   six  hundred  four-e  (not  including  any  additional  member
  contributions due for any period prior to the first full payroll  period
  referred  to  in  such paragraph three of such subdivision e), 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
  would otherwise require such deductions.
    (ii)  An amount equal to the amount of additional contributions picked
  up pursuant to this paragraph shall be deducted by  such  employer  from
  the  compensation  of  such member (as such compensation would be in the
  absence of a pick up program applicable to him  or  her  hereunder)  and
  shall not be paid to such member.
    (iii)  The  additional member contributions picked up pursuant to this
  paragraph for any such member shall be paid by such employer in lieu  of
  an equal amount of additional member contributions otherwise required to
  be  paid by such member under the applicable provisions of subdivision e
  of section six hundred four-e of this article, and shall be deemed to be
  and treated as employer contributions pursuant to section 414(h) of  the
  Internal Revenue Code.
    (iv)  For  the  purpose  of  determining the retirement system rights,
  benefits  and  privileges  of  any  member   whose   additional   member
  contributions  are  picked up pursuant to this paragraph, such picked up
  additional member contributions shall be deemed to  be  and  treated  as
  part   of  such  member's  additional  member  contributions  under  the
  applicable provisions of subdivision e of section six hundred four-e  of
  this article.
    (v) With the exception of federal income tax treatment, the additional
  member  contributions  picked  up  pursuant  to subparagraph (i) of this
  paragraph  shall  for  all  other  purposes,  including  computation  of
  retirement  benefits  and  contributions  by employers and employees, be
  deemed employee salary. Nothing contained in this subdivision  shall  be
  construed   as  superseding  the  provisions  of  section  four  hundred
  thirty-one of this chapter, or any similar provision of law which limits
  the salary base for computing retirement benefits payable  by  a  public
  retirement system.
    * NB There are 2 par 7's
    * 8.  (i)  The city of New York shall, in the case of a deputy sheriff
  member (as defined in paragraph one of  subdivision  a  of  section  six
  hundred  four-f of this article) who is a participant in the twenty-five
  year retirement program (as defined in paragraph four of  subdivision  a
  of  such  section six hundred four-f), pick up and pay to the retirement
  system of which such participant  is  a  member  all  additional  member
  contributions which otherwise would be required to be deducted from such
  member's  compensation pursuant to paragraphs one and two of subdivision
  e of such section six  hundred  four-f  (not  including  any  additional
  member  contributions due for any period prior to the first full payroll
  period referred to in such paragraph three of such subdivision  e),  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 would otherwise require such deductions.
    (ii)  An amount equal to the amount of additional contributions picked
  up pursuant to this paragraph shall be deducted by  such  employer  from
  the  compensation  of  such member (as such compensation would be in the

  absence of a pick up program applicable to him  or  her  hereunder)  and
  shall not be paid to such member.
    (iii)  The  additional member contributions picked up pursuant to this
  paragraph for any such member shall be paid by such employer in lieu  of
  an equal amount of additional member contributions otherwise required to
  be  paid by such member under the applicable provisions of subdivision e
  of section six hundred four-f of this article, and shall be deemed to be
  and treated as employer contributions pursuant to section 414(h) of  the
  Internal Revenue Code.
    (iv)  For  the  purpose  of  determining the retirement system rights,
  benefits  and  privileges  of  any  member   whose   additional   member
  contributions  are  picked up pursuant to this paragraph, such picked up
  additional member contributions shall be deemed to  be  and  treated  as
  part   of  such  member's  additional  member  contributions  under  the
  applicable provisions of subdivision e of section six hundred four-f  of
  this article.
    (v) With the exception of federal income tax treatment, the additional
  member  contributions  picked  up  pursuant  to subparagraph (i) of this
  paragraph  shall  for  all  other  purposes,  including  computation  of
  retirement  benefits  and  contributions  by employers and employees, be
  deemed employee salary. Nothing contained in this subdivision  shall  be
  construed   as  superseding  the  provisions  of  section  four  hundred
  thirty-one of this chapter, or any similar provision of law which limits
  the salary base for computing retirement benefits payable  by  a  public
  retirement system.
    * NB There are 3 par 8's
    * 8.  The city of New York shall, in the case of an automotive member,
  (as defined in paragraph one of subdivision a  of  section  six  hundred
  four-g of this article) who is a participant in the twenty-five year/age
  fifty  retirement program (as defined in paragraph four of subdivision a
  of section six hundred four-g of this article), 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 two of subdivision e of such section six hundred
  four-g (not including any additional member contributions  due  for  any
  period  prior  to  the  first  full  payroll  period referred to in such
  paragraph two of such subdivision e), 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 two would otherwise  require
  such deductions.
    * NB There are 3 par 8's
    * 8.  (i) The city of New York shall, in the case of a special officer
  (including persons employed by the city of New York in the  title  urban
  park ranger or associate urban park ranger), parking control specialist,
  school  safety  agent,  campus  peace  officer  or  taxi  and  limousine
  inspector member who is a participant in the twenty-five year retirement
  program, pick up  and  pay  to  the  retirement  system  of  which  such
  participant  is  a  member  all  additional  member  contributions which
  otherwise  would  be  required  to  be  deducted  from   such   member's
  compensation  pursuant  to  paragraphs  one  and two of subdivision e of
  section six hundred four-e of this article, not including any additional
  member contributions due for any period prior to the first full  payroll
  period  referred  to  in  paragraph three of such subdivision, 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
  would otherwise require such deductions.
    (ii)  An amount equal to the amount of additional contributions picked
  up pursuant to this paragraph shall be deducted by  such  employer  from

  the  compensation  of  such member, as such compensation would be in the
  absence of a pick up program applicable to him  or  her  hereunder,  and
  shall not be paid to such member.
    (iii)  The  additional member contributions picked up pursuant to this
  paragraph for any such member shall be paid by such employer in lieu  of
  an equal amount of additional member contributions otherwise required to
  be  paid by such member under the applicable provisions of subdivision e
  of section six hundred four-f of this article, and shall be deemed to be
  and treated as employer contributions pursuant to section 414 (h) of the
  Internal Revenue Code.
    (iv) For the purpose of  determining  the  retirement  system  rights,
  benefits   and   privileges   of  any  member  whose  additional  member
  contributions are picked up pursuant to this paragraph, such  picked  up
  additional  member  contributions  shall  be deemed to be and treated as
  part  of  such  member's  additional  member  contributions  under   the
  applicable  provisions of subdivision e of section six hundred four-f of
  this article.
    (v) With the exception of federal income tax treatment, the additional
  member contributions picked up pursuant  to  subparagraph  (i)  of  this
  paragraph  shall  for  all  other  purposes,  including  computation  of
  retirement benefits and contributions by  employers  and  employees,  be
  deemed  employee  salary. Nothing contained in this subdivision shall be
  construed  as  superseding  the  provisions  of  section  four   hundred
  thirty-one of this chapter, or any similar provision of law which limits
  the  salary  base  for computing retirement benefits payable by a public
  retirement system.
    * NB There are 3 par 8's
    9. For the  purpose  of  determining  the  retirement  system  rights,
  benefits  and  privileges  of  any  automotive  member  (as  defined  in
  paragraph one of subdivision a of section six  hundred  four-g  of  this
  article)  who  is  a  participant  in  the  twenty-five  year/age  fifty
  retirement program (as defined in paragraph four  of  subdivision  a  of
  section  six  hundred  four-g  of  this  article), the additional member
  contributions of such participant picked up pursuant to  paragraph  five
  of  this subdivision shall be deemed to be and treated as a part of such
  member's additional member contributions under paragraphs one and two of
  subdivision e of such section six hundred four-g.
    * 10. (i) The city of  New  York  shall,  in  the  case  of  a  police
  communications  member  (as defined in paragraph one of subdivision a of
  section six hundred four-h of this article) who is a participant in  the
  twenty-five  year  retirement  program  (as defined in paragraph four of
  subdivision a of such section six hundred four-h), pick up  and  pay  to
  the  retirement  system  of  which  such  participant  is  a member, all
  additional member contributions which otherwise would be required to  be
  deducted  from such member's compensation pursuant to paragraphs one and
  two of subdivision e of such section six hundred four-h  (not  including
  any  additional  member  contributions  due  for any period prior to the
  first full payroll period referred to in such paragraph  three  of  such
  subdivision  e), 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 would otherwise require such deductions.
    (ii)  An amount equal to the amount of additional contributions picked
  up pursuant to this paragraph shall be deducted by  such  employer  from
  the  compensation  of  such member (as such compensation would be in the
  absence of a pick up program applicable to him  or  her  hereunder)  and
  shall not be paid to such member.
    (iii)  The  additional member contributions picked up pursuant to this
  paragraph for any such member shall be paid by such employer in lieu  of

  an equal amount of additional member contributions otherwise required to
  be  paid by such member under the applicable provisions of subdivision e
  of section six hundred four-h of this article, and shall be deemed to be
  and  treated as employer contributions pursuant to section 414(h) of the
  Internal Revenue Code.
    (iv) For the purpose of  determining  the  retirement  system  rights,
  benefits   and   privileges   of  any  member  whose  additional  member
  contributions are picked up pursuant to this paragraph, such  picked  up
  additional  member  contributions  shall  be deemed to be and treated as
  part  of  such  member's  additional  member  contributions  under   the
  applicable  provisions of subdivision e of section six hundred four-h of
  this article.
    (v) With the exception of federal income tax treatment, the additional
  member contributions picked up pursuant  to  subparagraph  (i)  of  this
  paragraph  shall  for  all  other  purposes,  including  computation  of
  retirement benefits and contributions by  employers  and  employees,  be
  deemed  employee  salary. Nothing contained in this subdivision shall be
  construed  as  superseding  the  provisions  of  section  four   hundred
  thirty-one of this chapter, or any similar provision of law which limits
  the  salary  base  of  computing retirement benefits payable by a public
  retirement system.
    * NB Expires per 682/2003 §13 sb (b)
    * 11. (i) Notwithstanding any other provision of law to the  contrary,
  each  participating  employer  shall,  in  the case of a member who is a
  participant in the age fifty-five  retirement  program  (as  defined  in
  paragraph  seven  of subdivision a of section six hundred four-i of this
  article), pick up and  pay  to  the  retirement  system  of  which  such
  participant  is  a  member  all  additional  member  contributions which
  otherwise  would  be  required  to  be  deducted  from   such   member's
  compensation  pursuant  to  paragraph  three  of  subdivision  e of such
  section six hundred four-i.
    (ii) An amount equal to the amount of additional member  contributions
  picked  up pursuant to this paragraph shall be deducted by such employer
  from the compensation of such member (as such compensation would  be  in
  the absence of a pick up program applicable to him or her hereunder) and
  shall not be paid to such member.
    (iii)  The  additional member contributions picked up pursuant to this
  paragraph for any such member shall be paid by such employer in lieu  of
  an equal amount of additional member contributions otherwise required to
  be  paid by such member under the applicable provisions of subdivision e
  of section six hundred four-i of this article, and shall be deemed to be
  and treated as employer contributions pursuant to section 414(h) of  the
  Internal Revenue Code.
    (iv)  For  the  purpose  of  determining the retirement system rights,
  benefits  and  privileges  of  any  member   whose   additional   member
  contributions  are  picked up pursuant to this paragraph, such picked up
  additional member contributions shall be deemed to  be  and  treated  as
  part   of  such  member's  additional  member  contributions  under  the
  provisions of subdivision  e  of  section  six  hundred  four-i  of  the
  article.
    (v) With the exception of federal income tax treatment, the additional
  member  contributions  picked  up  pursuant  to subparagraph (i) of this
  paragraph  shall  for  all  other  purposes,  including  computation  of
  retirement  benefits  and  contributions  by employers and employees, be
  deemed employee salary. Nothing contained in  this  paragraph  shall  be
  construed   as  superseding  the  provisions  of  section  four  hundred
  thirty-one of this chapter or any similar provision of law which  limits

  the  salary  base  for computing retirement benefits payable by a public
  retirement system.
    * NB Expires per 19/2008 §15 sb (c)
    ** NB Expires per ch. 782/88 § 8
    e.  Interest  shall  accrue  from  the date of death until the date of
  payment on accumulated member contributions refunded  pursuant  to  this
  section upon the death of a member, where no death benefit is payable on
  account  of  such  death.  Interest shall accrue at the rate provided in
  subdivision one of section three-a of the general municipal law.
    * NB Expires June 30, 2011