Section 89-P. Optional twenty-five year retirement plan for certain sheriffs, undersheriffs, deputy sheriffs and correction officers whose employer elects to provide same

a. A member employed by a county shall
  be  eligible to retire pursuant to the provisions of this section if the
  county elects to make the benefits provided herein available as provided
  in subdivision j of this section and if he or she is (1)  a  sheriff  or
  undersheriff,  or  a  deputy sheriff who is engaged directly in criminal
  law  enforcement  activities;  or  (2)  a   correction   officer.   Such
  eligibility  shall  be  an  alternative  to  the  eligibility provisions
  available under any other plan of this article to which such  member  is
  subject.  The  comptroller shall have the authority to include positions
  herein that comprehend the same duties  and  responsibilities,  but  are
  named differently.
    b.  Such  member  shall  be  entitled to retire upon the completion of
  twenty-five years of total creditable service by filing  an  application
  therefor in the manner provided for in section seventy of this article.
    c.  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
  reserved-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.
    d. As used in this section "creditable service" shall include  (1)  in
  the  case  of a sheriff, undersheriff and/or correction officer, any and
  all services performed as  a  sheriff,  undersheriff  and/or  correction
  officer  of  his  or  her  employer that makes the election provided for
  herein and all criminal law enforcement services performed as  a  deputy
  sheriff of such county, provided, however, that criminal law enforcement
  service  shall only be creditable when it aggregates fifty per centum or
  more of his service as a deputy sheriff and (2) in the case of a  deputy
  sheriff,  all  criminal law enforcement service shall only be creditable
  when it aggregates fifty per centum or more of such service and any  and
  all  services  performed  as  a  sheriff, undersheriff and/or correction
  officer of such county.
    e. 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.
    f. The sheriff  (or  the  chief  executive  officer  where  correction
  officers  are  not  employed in a sheriff's department) of a county that
  makes the election provided for in subdivision j of this  section  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:  (1)  the  deputy sheriffs in the sheriff's employ who are
  engaged directly in criminal law enforcement  activities;  and  (2)  the
  eligible correction officers.
    g.  A  member contributing on the basis of this section at the time of
  retirement shall retire after the completion  of  twenty-five  years  of

  total creditable service.  Application therefor may be filed in a manner
  similar  to  that  provided  in  section  seventy  of this article. 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  reserved-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.
    h.  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 armed forces was in  the  service  of  the
  county  of  his  or  her  employer  that makes the election provided for
  herein.
    i. Nothing herein shall be construed to prevent a member, who does not
  retire pursuant to  the  provisions  of  this  section,  from  utilizing
  service  which  is creditable service pursuant to the provisions of this
  section for service credit pursuant to the provisions of any other  plan
  of this article to which such member is subject.
    j.  (1)  Each  county  that  elects pursuant to the provisions of this
  subdivision shall pay the cost attributable therefor.
    (2) The benefits of this section shall  be  available  only  to  those
  members  defined  in subdivisions a and d of this section whose employer
  elects on or before June  thirtieth,  nineteen  hundred  ninety-nine  to
  provide such benefits by adopting a resolution to such effect and filing
  a  certified copy thereof with the comptroller. Such resolution may also
  contain an election that any past service cost be  paid  over  either  a
  five-year  or  ten-year  period. Such resolution shall be accompanied by
  the affidavit of the chief executive officer  of  the  county  that  the
  county  has  received an estimate from the retirement system of the cost
  of the benefit provided by this section.
    (3) Such resolution shall apply to all members defined in subdivisions
  a and d of this section, except those already subject  to  a  retirement
  plan  which permits immediate retirement with a benefit upon a specified
  period of service of twenty-five years or less without regard to age.
    k. The provisions of this section shall be controlling notwithstanding
  any other provision in this article to the contrary.