Section 89-A. Optional retirement of sheriffs, under-sheriffs and regular deputy sheriffs

(a) Any member who is a sheriff or under-sheriff, or a
  regular deputy sheriff in any county who is engaged directly in criminal
  law enforcement activities, may elect to contribute  to  the  retirement
  system  on  the  basis of retirement after the completion of twenty-five
  years of total creditable service, provided the member has  reached  age
  flfty,  or  upon  attainment  of  age  sixty-five,  on  an  allowance of
  one-fiftieth of his final average salary for  each  year  of  creditable
  service  not  in  excess  of  twenty-five  years,  except as hereinafter
  otherwise provided. Such election shall be in writing and shall be  duly
  executed  and  filed  with  the  comptroller  on  or  before July first,
  nineteen hundred sixty-nine. One year or more after the filing  thereof,
  a  member  may  withdraw  any  such  election  by  written  notice  duly
  acknowledged and filed with the comptroller
    (b) On and after the date this section takes  effect,  every  sheriff,
  under-sheriff and regular deputy sheriff entering or re-entering service
  as  such  and  within  one  year from the date of entry or re-entry, and
  regardless of age, may elect to contribute on the basis provided by this
  section. One year or  more  after  the  filing  thereof,  a  member  may
  withdraw any such election by written notice duly acknowledged and filed
  with the comptroller.
    (c)  As used in this section "creditable service" shall include (1) in
  the case of a sheriff or under-sheriff, any and all  services  performed
  as  a  sheriff  and/or  under-sheriff  of  a county and all criminal law
  enforcement services performed as a regular deputy sheriff of a  county,
  provided,  however,  that criminal law enforcement service shall only be
  creditable when it aggregates fifty percentum or more of his service  as
  a  regular  deputy  sheriff  and  (2)  in  the  case of a regular deputy
  sheriff, all criminal law enforcement services performed  as  a  regular
  deputy  sheriff  of  a  county,  provided,  however,  that  criminal law
  enforcement service shall only be creditable when  it  aggregates  fifty
  percentum  or more of such service and any and all services performed as
  a sheriff and/or under-sheriff of a county.
    (d) Credit for service as a member or officer of the state  police  or
  as a paid fireman, policeman or officer of any organized fire department
  or  police  force or department of any county, city, village, town, fire
  district or police district, or as a criminal investigator in the office
  of a district attorney, provided that service as such investigator shall
  have been rendered prior to January first, nineteen  hundred  sixty  and
  that  credit  therefor shall not exceed five years, shall also be deemed
  to be creditable service and shall be included  in  computing  years  of
  total  service  for  retirement  pursuant to this section, provided such
  service was performed by the member while contributing to the retirement
  system pursuant to the provisions of this article or  article  eight  of
  this chapter.
    (e)  A  sheriff  shall certify to the comptroller, periodically and at
  such intervals of time as may be required of him and in such fashion  as
  may  be  prescribed,  the identity of the regular deputy sheriffs in his
  employ who are engaged directly in criminal law enforcement activities.
    (f) A member, who elects or is required to  contribute  in  accordance
  with  this  section,  shall  contribute,  in  lieu  of the proportion of
  compensation as provided  in  section  twenty-one  of  this  article,  a
  proportion   of  his  compensation  similarly  determined.  Such  latter
  proportion shall be computed to provide, at the time when he shall first
  become eligible for retirement under this section, an annuity  equal  to
  one-one  hundredth  of  his  final  average  salary  for  each  year  of
  creditable service and as a member rendered after this  section  becomes
  effective  and  prior  to  the attainment of the age when he shall first

  become eligible for  retirement.  Such  member's  rate  of  contribution
  pursuant  to  this  section  shall  be appropriately reduced pursuant to
  section seventy-a of this  article  for  such  period  of  time  as  his
  employer     contributes     pursuant    to    such    section    toward
  pensions-providing-for-increased-take-home-pay. No such member shall  be
  required  to  make  contributions  after completing twenty-five years of
  such service.
    (g) A member, excepting a sheriff, contributing on the basis  of  this
  section  at  the  time  of retirement, shall retire either (a) after the
  completion of twenty-five years of total creditable service, provided he
  has reached age fifty, or (b) upon the  attainment  of  age  sixty-five.
  Application  therefor  may be filed in a manner similar to that provided
  in section seventy of this article.
    (1) Upon completion of twenty-five years  of  such  service  and  upon
  retirement,  each  such  member  shall receive a pension which, together
  with  an  annuity  which  shall  be  the  actuarial  equivalent  of  his
  accumulated   contributions  at  the  time  of  his  retirement  and  an
  additional  pension  which  is   the   actuarial   equivalent   of   the
  reserve-for-increased-take-home-pay  to  which  he  may then be entitled
  shall be sufficient to provide him with a retirement allowance equal  to
  one-half of his final average salary.
    (2)  Upon  attainment  of  age  sixty-five and upon retirement without
  completion of twenty-five years of such service, each such member  shall
  receive  a  pension  which  together  with an annuity which shall be the
  actuarial equivalent of his accumulated contributions at the time of his
  retirement and an additional pension which is the  actuarial  equivalent
  of  the  reserve-for-increased-take-home-pay  to  which  he  may then be
  entitled, shall be sufficient to provide him with a retirement allowance
  equal to one-fiftieth of his final  average  salary  for  each  year  of
  creditable  service  in  a sheriff's department. Every such member shall
  also be entitled to an additional pension equal to the pension  for  any
  creditable  service  rendered  while  not  an  employee  of  a sheriff's
  department as provided under paragraphs three and four of subdivision  a
  of  section  seventy-five of this article. This latter pension shall not
  increase the total allowance to more than one-half of his final  average
  salary.
    For the purpose only of determining the amount of the pension provided
  in  this subdivision, the annuity shall be computed as it would be if it
  were not reduced by the actuarial equivalent of  any  outstanding  loan,
  and  if  it  were  not  increased  by  the  actuarial  equivalent of any
  additional contributions, and if it were not reduced by  reason  of  the
  member's   election   to  decrease  his  annuity  contributions  to  the
  retirement system in order to apply the  amount  of  such  reduction  in
  payment  of  his  contributions  for  old-age  and  survivors  insurance
  coverage.
    (h) The entire additional cost for the increased pension  to  members,
  as provided by this section, shall be paid by the members. The county by
  which  the  members  are  employed  may, however, by appropriate action,
  elect to assume and pay all or part of the additional cost. The  actuary
  of  the  retirement system shall compute the extra contribution required
  for each member who elects to  receive  the  special  benefits  provided
  under  this  section.  Such  extra contribution shall be computed on the
  basis of contributions during the prospective  service  of  such  member
  which  will  cover the liability of the retirement system for such extra
  pensions. Upon approval by the  comptroller,  such  extra  contributions
  shall  be certified by him to the appropriate boards of supervisors, and
  such a board shall advise each  member  affected  the  amount  of  extra
  contribution  attributable  to him. Where a county has elected to assume

  and pay all or  part  of  the  additional  cost,  the  amount  of  extra
  contributions  in  connection  therewith shall be included in the annual
  appropriation of the county for the sheriff's department and such amount
  shall  be  paid  on  the  warrant  of  the  comptroller  to  the pension
  accumulation  fund  of  the  retirement  system.  The  remaining   extra
  contributions,  if  any,  shall  be paid, in appropriate amounts, by the
  member or members whose extra  contribution  was  not  included  in  the
  annual  appropriation  of  the  county for the sheriff's department, and
  payment is to be made to the retirement system in such  manner  as  said
  system may prescribe.
    (i)  In  computing  the twenty-five years of total service of a member
  pursuant to this section full credit shall be given and  full  allowance
  shall  be made for service of such member in time of war after world war
  I as defined in section two of this chapter, provided such member at the
  time of his entrance into the military service of the United States  was
  then  a  resident  of  this  state  and  in  the  service  of a sheriffs
  department and had been honorably discharged or released under honorable
  circumstances from such military service and returned to the service  of
  a  sheriffs  department  within  the time limited by section two of this
  chapter.
    (j) Any amounts credited to  the  member's  annuity  savings  account,
  except  the amounts contributed or required to be contributed under this
  section  and  except  such  amounts  as  are  required  to  produce  the
  retirement  allowance  provided  by  subdivision  (g)  of  this section,
  exclusive of any contributions made under the provisions of  subdivision
  i  and/or  j of section twenty-one of this chapter, may at the option of
  the member at the time of retirement be withdrawn or used to provide  an
  annuity in addition to the annuity prescribed by this section.
    (k)   The   provisions   of   this   section   shall   be  controlling
  notwithstanding any provision in this article to the contrary.