Section 79. Cafeteria plans

Latest version.

To the extent permitted by section one hundred
  twenty-five  of  the  internal  revenue code and any regulations adopted
  pursuant thereto, any salary reduction elected by an employee who  is  a
  participant in either the New York state employees' retirement system or
  the New York state teachers' retirement system under a cafeteria plan or
  flexible  benefit  plan  shall be considered part of annual compensation
  for the purpose of  computing  employer  and  employee  retirement  plan
  contributions and for computing retirement benefits.

                    
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