Section 383-C. Optional retirement of members holding the position of forest ranger in the service of the department of environmental conservation

a. As used in this section, the term "forest ranger in  the  service  of
  the  department  of  environmental conservation" shall mean a person who
  serves on a full-time basis in the title  of  forest  ranger  I,  forest
  ranger  II,  forest  ranger III, assistant superintendent of forest fire
  control, superintendent of forest fire control or any  successor  titles
  or  new  titles  in  the forest ranger title series in the department of
  environmental conservation.
    b. Notwithstanding any other provision of law providing for  transfers
  between  retirement  systems,  any  forest  ranger in the service of the
  department of environmental conservation who is a member of the New York
  state and local employees' retirement system may  transfer  to  the  New
  York state and local police and fire retirement system and shall receive
  credit  pursuant  to and be entitled to the retirement benefits afforded
  in accordance with this section. Upon any such transfer the member shall
  be entitled to the amount  of  service  which  would  have  been  deemed
  creditable had such member been subject to such system during the course
  of  his  or  her  membership  within  such system. Contributions to such
  system shall be made in accordance with appropriate  provisions  of  law
  relating  thereto.  Application  for  such  transfer must be made to the
  state comptroller on or before December thirty-first,  nineteen  hundred
  ninety-seven.  The  provisions  of  section three hundred forty-three of
  this article shall apply to any member making application  for  transfer
  under this subdivision.
    c. Any forest ranger in the service of the department of environmental
  conservation  who elects or is required to contribute under this section
  shall contribute to the  New  York  state  and  local  police  and  fire
  retirement system on the basis of retirement upon his:
    1. Completion of twenty-five years of total creditable service, or
    2.  Attainment  of  age  sixty,  if  prior thereto, on an allowance of
  one-fiftieth of  his  final  average  salary  for  each  year  of  total
  creditable  service  not  in  excess of twenty-five years. Such election
  shall be in writing and shall  be  duly  executed  and  filed  with  the
  comptroller.
    d.  Every  employee entering or re-entering service as a forest ranger
  in the service of the department of  environmental  conservation  on  or
  after  the  effective date of this section shall contribute on the basis
  provided for by this section.
    e. A member who is required to  contribute  in  accordance  with  this
  section  shall  contribute, in lieu of the proportion of compensation as
  provided  in  section  three  hundred  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  service
  as  a  member  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 three hundred 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 continue contributions after completing twenty-five years of
  such service.
    f.  A member contributing on the basis of this section, at the time of
  retirement,  shall  be  entitled  to  retire  after  the  completion  of
  twenty-five  years of total creditable service or upon the attainment of
  age sixty by filing an application therefor in a manner similar to  that

  provided  in section three hundred seventy of this article. He thereupon
  shall receive, on retirement, a retirement allowance consisting of:
    1.  An  annuity  which  shall  be  the  actuarial  equivalent  of  his
  accumulated contributions at the time of his retirement, plus
    2. A pension which, together with such annuity and a pension which  is
  the  actuarial  equivalent of the reserve-for-increased-take-home-pay to
  which he may then be entitled, if any, shall equal one-fiftieth of  this
  final  average  salary  for  each  year  of  creditable  service in such
  division. This pension shall not exceed the amount needed  to  make  the
  total amount of the benefits provided under this paragraph and paragraph
  one of this subdivision equal to one-half of final average salary.
    3.  For each year of total creditable service in excess of twenty-five
  years, an additional pension which shall be equal to one-sixtieth of his
  final average  salary;  provided,  however,  that  the  total  allowance
  payable pursuant to this section shall not exceed three-quarters of such
  member's final average salary.
    4.  An  additional  pension  equal  to  the pension for any creditable
  service rendered while not employed as a forest ranger in the service of
  the  department  of  environmental  conservation   as   provided   under
  paragraphs  two  and  three  of  subdivision  a of section three hundred
  seventy-five of this article. This pension shall:
    (i) be payable only if such member has attained age sixty at the  time
  of  retirement  and  has not completed twenty-five years of service as a
  forest  ranger  in  the  service  of  the  department  of  environmental
  conservation for which he receives credit under this article, and
    (ii)  not  increase  the  total  allowance  to more than he would have
  received had his total service been rendered as a forest ranger  in  the
  service of the department of environmental conservation.
    For the purpose only of determining the amount of the pension provided
  herein, the annuity shall be computed as it would be:
    (A)  if  not  reduced  by  the actuarial equivalent of any outstanding
  loan, and
    (B) if not increased by the actuarial  equivalent  of  any  additional
  contributions, and
    (C)  if not reduced by reason of the member's election to decrease his
  annuity contributions to the retirement systems in order  to  apply  the
  amount of such reduction in payment of his contributions for old-age and
  survivors insurance coverage.
    g.  The  increased  pensions  to a forest ranger in the service of the
  department of environmental conservation, as provided by  this  section,
  shall be paid from additional contributions made by the state on account
  of  such members. The actuary of the retirement system shall compute the
  additional contribution of each member who elects to receive the special
  benefits provided under  this  section.  Such  additional  contributions
  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
  additional contributions shall be certified by him to  the  commissioner
  of  environmental conservation.  The amount thereof shall be included in
  the  annual  appropriation  of  the  state   for   the   department   of
  environmental  conservation. Such amount shall be paid on the warrant of
  the comptroller to the  pension  accumulation  fund  of  the  retirement
  system.
    h. In computing the twenty-five years of total creditable service of a
  forest  ranger  in  the  service  of  the  department  of  environmental
  conservation, full credit shall be given and  full  allowance  shall  be
  made  for  service  of  such  member in time of war and service with the
  American expeditionary forces subsequent to November eleventh,  nineteen

  hundred eighteen, and prior to June thirtieth, nineteen hundred nineteen
  of  honorably  discharged  officers, soldiers, sailors, marines and army
  nurses, who were actual residents of the state  at  the  time  of  their
  entry into the military service of the United States, and the service of
  members  of  the  national  guard  in the military service of the United
  States of America pursuant to the  call  of  the  president  or  Mexican
  border service.
    i.  The provision of this section shall be controlling notwithstanding
  any provision in this article to the contrary.
    j. Notwithstanding any provision of subdivision d, e,  or  i  of  this
  section  to  the contrary, a member who is in the collective negotiating
  units designated as the security services unit or  security  supervisors
  unit  or  designated  management  confidential employees and established
  pursuant to article fourteen of  the  civil  service  law  and  who  has
  elected  or  is  required  to contribute in accordance with this section
  may, on or before March  thirty-first,  nineteen  hundred  ninety-eight,
  elect   to   come   under   the  provisions  of  section  three  hundred
  seventy-five-h of this article. Such election shall be duly executed and
  filed with the comptroller.
    k. Commencing with the effective date of this section and in a  manner
  determined by the head of the retirement system, the employer shall make
  contributions  to  the  retirement  system  to  fund  the  past  service
  liability cost associated with the implementation  of  this  section  as
  those  costs  are  calculated  by  the  retirement  system actuary. Such
  contributions may be made, at the election of  the  employer,  in  level
  dollar installments over a ten year period.