Section 379. 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 the New York state and  local  police  and  fire
  retirement  system under a cafeteria plan or flexible benefit plan shall
  be considered part  of  the  annual  compensation  for  the  purpose  of
  computing  employer  and  employee retirement plan contributions and for
  computing retirement benefits.

                    
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