2013 New York Consolidated Laws
RSS - Retirement & Social Security
Article 8 - (290) NEW YORK STATE POLICEMEN'S AND FIREMEN'S RETIREMENT SYSTEM
Title 2 - (302)
302 - Definitions.

 
    §  302.  Definitions.  The following words and phrases as used in this
  article shall have the following meanings unless a different meaning  is
  plainly required by the context:
    1.  "Accumulated  contributions."  The sum of all the amounts deducted
  from the compensation of a member or contributed by him, standing to the
  credit of his individual account in the annuity  savings  fund  together
  with regular interest and special interest, if any, thereon.
    2. "Annual compensation."
    a.  The  salary  or  wages  annually  earnable  by a member, including
  maintenance, or any allowance in lieu thereof, received by the member.
    b.  The  compensation  earnable  and  any  allowance  of  expenses  or
  maintenance, or any allowance in lieu thereof, received by a member as a
  delegate, officer or employee of the conventions to revise and amend the
  constitution  of the state in the years nineteen hundred thirty-eight or
  nineteen hundred sixty-seven or both.
    3. "Annuity." The  annual  allowance  for  life,  payable  in  monthly
  installments  and derived from a member's accumulated contributions made
  pursuant to this article.
    4. "Annuity reserve." The present value of all payments to be made  on
  account  of  any  annuity  or  benefit in lieu of any annuity granted as
  provided in this article, computed upon the basis  of  regular  interest
  and such mortality tables as shall be adopted by the comptroller.
    5.  "Beneficiary." Any person in receipt of a retirement allowance, or
  other benefit pursuant to this article.
    6. "Comptroller." The comptroller of the state.
    7. "Department." Any agency of an employer or any unit  of  government
  employing  persons  who  are or may be entitled to become members of the
  policemen's and firemen's retirement system.
    8. "Employer." The state, a participating employer, and any other unit
  of government or organization obligated or agreeing, under this article,
  to make  contributions  to  the  retirement  system  on  behalf  of  its
  policemen and firemen.
    9. "Final average salary."
    a. The average annual compensation of a member for credited government
  service  not  exceeding  his  three years of credited government service
  immediately preceding his date of retirement.
    b. In the case of a member having credit for three years  or  more  of
  member  service,  such  term  shall  mean  his  highest  average  annual
  compensation earned during any three consecutive years of member service
  for which he is credited, provided that a  member  by  written  request,
  filed with the comptroller prior to the effective date of retirement and
  in  form satisfactory to the comptroller, may select any other period of
  three consecutive years of member service for which he is credited.
    c. In the case of a member who:
    (1) Served as a supervisor  of  a  town  when  such  town  was  not  a
  participating employer, and
    (2) Was paid for such services on a fee basis, and
    (3)  Upon  the  town's subsequently becoming a participating employer,
  has paid contributions  to  the  policemen's  and  firemen's  retirement
  system with respect to salary received for prior county services,
  such  term  shall mean, at the option of such member, his average annual
  compensation, including such fees and salary, earned by him  during  any
  three  consecutive  years  of service with such municipality selected by
  the applicant prior to the date of his retirement.
    d. By  the  adoption,  filing  and  approval,  where  required,  of  a
  resolution  in  the  manner  provided by section three hundred thirty or
  three hundred thirty-one  of  this  article,  as  the  case  may  be,  a
  participating  employer may elect to provide that "Final Average Salary"

  shall mean the  regular  compensation  earned  from  such  participating
  employer  by  a  member  during  the  twelve  months  of  actual service
  immediately preceding the date of such employee's retirement,  exclusive
  of any lump sum payments for sick leave, or accumulated vacation credit,
  or  any  form of termination pay; provided, however, if the compensation
  earned in said twelve months exceeds that of the previous twelve  months
  by  more  than  twenty  per  centum,  the amount in excess of twenty per
  centum shall be excluded in the computation  of  final  average  salary;
  provided  further,  however, that the benefits computed pursuant to this
  paragraph shall be payable unless the member would otherwise be entitled
  to a greater benefit under other  provisions  of  this  subdivision,  in
  which case such greater benefit shall be payable.
    e.   (1)  Notwithstanding  the  provisions  of  paragraph  d  of  this
  subdivision and of section four  hundred  thirty-one  of  this  chapter,
  compensation  earned  for  working vacations shall be considered regular
  compensation for the purpose of calculating  the  final  average  salary
  under  paragraph d of this subdivision of a member whose employer elects
  the benefit provided under this paragraph and to assume  the  additional
  cost.  The  benefit  provided for in this paragraph shall be conditioned
  upon the participating employer electing, in a manner  similar  to  that
  provided  in  subdivision  a  of  section  three  hundred thirty of this
  article, to provide this benefit and assume the additional cost thereof.
  The additional cost for the election of this option, for a member  whose
  employer  is  a unit of government in the city of Buffalo, may require a
  past service cost which shall be borne over a five year period from  the
  date of election. The first year payment shall not exceed $1.35 million,
  with the balance to be paid in four equal annual payments. Such election
  shall  only  apply  to  all  of the eligible employees who retired on or
  before the effective date of this paragraph. Such election must be filed
  with the  comptroller  on  or  before  December  thirty-first,  nineteen
  hundred ninety; provided, however, for a member whose employer is a unit
  of  government  in the city of Buffalo, such election must be filed with
  the comptroller on or before  December  thirty-first,  nineteen  hundred
  ninety-three.
    (2)  The  benefit  provided  for  in this paragraph shall be paid from
  additional contributions made by the appropriate participating  employer
  on  account  of  such  members.  The  actuarial  present  value  of  the
  additional benefits payable pursuant to the provisions of this paragraph
  shall be funded over a five  year  period.  The  amount  of  the  annual
  payment  in each of the five years shall be determined by the retirement
  system actuary and it shall be paid by each of  the  electing  employers
  for   each  employee  who  receives  the  benefits  payable  under  this
  paragraph. Upon approval of the comptroller, the amount of such required
  contributions shall be certified by him to the  fiscal  officer  of  the
  electing employer.
    (3)  An  employer  who  makes  an  election under this paragraph shall
  prepare and file with the retirement system a  list  of  the  names  and
  social  security  numbers  of all its employees who retired on or before
  the effective date of  this  paragraph  who  received  compensation  for
  working  vacation  during  their last twenty-four months of service. The
  list shall also contain the  amount  of  working  vacation  compensation
  earned by each employee during the last twelve months of service.
    (4)  For  the purposes of this paragraph, the term employer shall mean
  only a city with a population in excess of fifty thousand  in  the  most
  recent  decennial  census  recorded  prior to the effective date of this
  paragraph.
    10. "Fiscal year." Any year commencing April first  and  ending  March
  thirty-first next following.

    11. "Police or fire service." Paid service as follows:
    a.  Service  as  an officer or member of the state police force in the
  executive department.
    b. Service as an officer or member of a police force or department  of
  a state park authority or commission.
    c.  Service  as  an  officer or member of an organized police force or
  department  of  any  county,  city,  town,  village,  police   district,
  authority or other participating employer.
    d.  Service as an officer or member of an organized fire department of
  any county, city, town, village or fire district or other  participating
  employer.
    e.  Service  as other than an officer or member of an organized police
  or fire department and for which credit is given under the provisions of
  sections three hundred eighty-one,  three  hundred  eighty-one-a,  three
  hundred   eighty-three,  three  hundred  eighty-three-a,  three  hundred
  eighty-four, three hundred eighty-four-a, three  hundred  eighty-four-b,
  three  hundred  eighty-five,  three hundred eighty-five-a, three hundred
  eighty-six, three hundred eighty-seven, three hundred eighty-eight.
    * f. Service as  a  sworn  police  officer  of  the  division  of  law
  enforcement in the department of environmental conservation.
    * NB There are two paragraph f's
    * f.  Service as a sworn police officer of the capital police force in
  the office of general services.
    * NB There are two paragraph f's
    g. Service as  a  fire  chief-airport,  firefighter-airport,  or  fire
  captain-airport, with the county of Monroe. Such persons shall be deemed
  firemen  and  members  of  an organized fire department for all purposes
  under this chapter.
    h. Service as an aircraft rescue firefighter with the Niagara frontier
  transportation authority.
    12. "Government service." Paid service as follows:
    a. Service as an officer or employee of an employer, including service
    (1) As a delegate, officer or employee of the  conventions  to  revise
  and  amend  the  constitution of the state in the years nineteen hundred
  thirty-eight or nineteen hundred sixty-seven or both, or
    (2) Rendered to a village  which  became  a  city  on  or  before  May
  twenty-fourth, nineteen hundred twenty-three.
    b.  Service  as  a  public  school teacher in the state rendered while
  contributing to a local retirement system, subsequently absorbed by  the
  state  teachers'  retirement  system,  and  where the contributions made
  thereto were not returned to such contributor.
    c. Teaching service in an institution for the instruction of the deaf,
  mute or the blind, which receives state  pupils  whose  instruction  and
  support are paid for by the state or a participating employer.
    d.  Library service from July first, nineteen hundred twenty-two, only
  to the extent that  such  service  is  paid  from  appropriations  by  a
  participating employer.
    e.  Service  in  any  city  or  county institution that became a state
  institution on or before May eleventh, nineteen hundred twenty, only  to
  the  extent  that  such  service  is  paid  for  by the state or by such
  institution.
    12-a. "Infant." Any person who has not attained the  age  of  eighteen
  years.
    13. "Local legislative body."
    a. In the case of a county, the board of supervisors.
    b.  In  the  case  of  a city, the council, common council or board of
  aldermen and the board of estimate, board of estimate and  apportionment
  or board of estimate and contract, if there be one.

    c. In the case of a town, the town board.
    d. In the case of a village, the board of trustees.
    e. In the case of any other municipality, the body charged by law with
  the government or management thereof.
    14. "Local pension system." Any retirement, pension or annuity fund or
  system  of  any  county, city, town, village, fire or police district of
  the state.
    15. "Medical board." The board of physicians provided by section three
  hundred seventy-four of this article.
    16. "Member." Any person included in the membership of the  retirement
  system as provided in section three hundred forty of this article.
    17. "Member service."
    a.  Any police or fire service rendered in the employ of the state, or
  an  agency  thereof,  subsequent  to  January  first,  nineteen  hundred
  twenty-one.
    b.   Any   police  or  fire  service  rendered  in  the  employ  of  a
  participating employer subsequent to the date it becomes a participating
  employer.
    c.  Any  police  or  fire  service  rendered  in  the  employ   of   a
  participating  employer  between  the  first  date of its eligibility to
  participate in the retirement system and the first  day  of  its  actual
  participation  therein,  provided  such  employer elected to participate
  within the first year of its eligibility to do so.
    d. Any service for which credit  is  given  under  the  provisions  of
  sections  three  hundred  eighty-one,  three hundred eighty-one-a, three
  hundred  eighty-two,   three   hundred   eighty-three,   three   hundred
  eighty-three-a,  three hundred eighty-four, three hundred eighty-four-a,
  three hundred eighty-four-b, three hundred  eighty-five,  three  hundred
  eighty-five-a,  three  hundred  eighty-six,  three hundred eighty-seven,
  three hundred eighty-eight.
    18. "Minimum retirement age." Age sixty, except that as to members who
  shall have elected to contribute on the basis of retirement at  the  age
  fifty-five, such term shall mean age fifty-five.
    19.  "Municipality." A county, city, town, village, police district or
  fire district or public or quasi-public  organization  participating  as
  provided in section three hundred thirty-one.
    20.  "Participating  employer."  Any municipality participating in the
  policemen's and firemen's retirement system.
    21. "Payroll." Annual compensation earnable by members, when used as a
  basis for determination of the amount to be contributed by  an  employer
  to the retirement system.
    22.  "Pension."  The  annual  allowance  for  life, payable in monthly
  installments,  derived  from   contributions   made   to   the   pension
  accumulation fund pursuant to this article.
    22-a.   "Pension-providing-for-increased-take-home-pay."   The  annual
  allowance  for  life  payable  in  monthly  installments  derived   from
  contributions  made to the pension accumulation fund pursuant to section
  three hundred seventy-a of this article.
    23. "Pension reserve." The present value of all payments to be made on
  account of any pension, or benefit in lieu of any  pension,  granted  as
  provided  in  this  article, computed upon the basis of regular interest
  and such mortality tables as shall be adopted by the comptroller.
    24. "Prior service." Not to exceed a total  of  thirty-five  years  of
  service rendered as follows:
    a.  Government  service  rendered to the state prior to January first,
  nineteen hundred twenty-one.
    b. Government service rendered to a participating employer, other than
  as provided in section thirty-one of this chapter, prior  to  the  first

  date  of  eligibility  of  such  employer  to  participate  in the state
  employees' retirement system. In the  case  of  any  such  participating
  employer  which  did  not  elect to participate in the retirement system
  until  after  its first year of eligibility to so participate, such term
  shall  mean,  in  addition,  three-fourths  of  all  government  service
  rendered  to  it between its first date of eligibility to so participate
  and the  date  when  it  became  a  participating  employer.  The  local
  legislative  body  of  such  employer,  by  resolution duly adopted, may
  determine to allow full credit therefor.
    c. Service allowed as prior service by an employer pursuant to section
  thirty-one of this chapter.
    d.  Service  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  or,
  if  not  actual  residents of the state of that time, are or were or are
  hereafter employees of a participating employer created by and  deriving
  its  powers from an agreement between this state and any other state and
  were actual residents of such other state at the  time  of  their  entry
  into the military service of the United States:
    (1) Rendered in time of war and prior to July second, nineteen hundred
  twenty-one, or
    (2)  Rendered  with  the  American  expeditionary forces subsequent to
  November  eleventh,  nineteen  hundred  eighteen,  and  prior  to   June
  thirtieth, nineteen hundred nineteen, provided such entry occurred after
  November eleventh, nineteen hundred eighteen.
    e. Service of members of the national guard in the military service of
  the  United  States  pursuant  to  the call of the president for Mexican
  border duty.
    25. "Rate of normal contribution."
    a. In the case  of  an  employer,  the  rate  of  annual  contribution
  computed  pursuant  to  paragraph  one of subdivision b of section three
  hundred twenty-three of this article.
    b. In the case of a member, the basic rate of contribution  determined
  without  modification pursuant to subdivision b of section three hundred
  twenty-one of this article.
    26. "Regular interest." a. Such term shall mean  interest  recommended
  by  the  actuary  and  promulgated  by  the  comptroller  as provided in
  paragraph four of subdivision b of section three hundred eleven of  this
  article,  which  is  in effect on the date of a member's retirement, and
  such rate shall be no less than four per centum per annum and at no more
  than seven per centum per annum, compounded annually.
    b. However, for purposes of crediting interest to individual  accounts
  in  the  annuity  savings fund, such term shall mean four per centum per
  annum, compounded annually, in the case of  policemen  and  firemen  who
  last  became  members of the New York state employees' retirement system
  on or before June thirtieth, nineteen hundred forty-three and  who  have
  continuously  thereafter  been  members  of  either  such  system or the
  policemen's and firemen's retirement system and  shall  mean  three  per
  centum  per  annum,  compounded  annually,  in  the  case  of  all other
  policemen and firemen.
    26-a. "Reserve-for-increased-take-home-pay." The amount of the reserve
  provided by the employer which shall be equivalent to that per centum of
  the member's compensation by which his contribution is reduced or  would
  otherwise  be  reduced  if  his rate of contribution equaled or exceeded
  eight per centum as provided in subdivision a of section  three  hundred
  seventy-a  of this article and that per centum by which his contribution
  is suspended as provided in subdivision  aa  of  section  three  hundred
  seventy-a  of  this  article  during the period his employer contributes

  pursuant to section three  hundred  seventy-a  of  this  article  toward
  pensions-for-increased-take-home-pay, plus regular interest thereon.
    27.  "Retirement  allowance."  The  annuity  plus  the pension and the
  pension-providing-for-increased-take-home-pay, if any.
    28. "Retirement system." The New York state policemen's and  firemen's
  retirement  system  provided  for  in  section three hundred ten of this
  article.
    29. "Service in the Korean  conflict."  Military  service  during  the
  period  commencing  June  twenty-seventh,  nineteen  hundred  fifty, and
  terminating January thirty-first,  nineteen  hundred  fifty-five,  as  a
  member of the armed forces of the United States of any person who:
    a. Has been honorably discharged or released therefrom under honorable
  circumstances, and
    b.  Was a resident of this state at the time of his entrance into such
  armed forces, or, if not a resident of this state at that time, was then
  or thereafter became an employee of a participating employer created  by
  and  deriving  its  powers  from an agreement between this state and any
  other state and was a resident of such other state at the  time  of  his
  entrance into such armed forces, and
    c. Was a member of the New York state employees' retirement system and
  an  employee  of the state or of a participating employer of such system
  at the time he entered such armed  forces  or  was  an  employee  of  an
  employer  which  was not a participating employer at the time he entered
  such armed forces but which elected to become a  participating  employer
  of  such system while he was absent on military duty, or was an employee
  of the state or of a participating employer or was a teacher as  defined
  in  article eleven of the education law at the time of his entrance into
  the armed forces and became a member of the  policemen's  and  firemen's
  retirement  system  subsequent to separation or discharge from the armed
  services, and
    d. Returned  to  the  employment  of  the  state  or  a  participating
  employer,  within  one year following discharge or release or completion
  of advanced education provided under the servicemen's  readjustment  act
  of  nineteen  hundred forty-four, certified on a certificate for service
  in war after world war I, and allowable as  provided  in  section  three
  hundred  forty-one  of  this article. Such service shall not include any
  periods during which civil compensation was received by the member under
  the provisions of section two hundred forty-two of the military  law  or
  section six of chapter six hundred eight of the laws of nineteen hundred
  fifty-two.
    29-a.  "Emergency  service on or after October first, nineteen hundred
  sixty-one." Active duty (other than for training) in the armed forces of
  the United States as defined in title ten of the United States  code  on
  or  after  October  first, nineteen hundred sixty-one and terminating on
  August thirty-first, nineteen hundred sixty-two, of any person who:
    a. Was a resident of this state at the time of his entrance into  such
  armed forces, or, if not a resident of this state at that time, was then
  or  thereafter became an employee of a participating employer created by
  and deriving its powers from an agreement between  this  state  and  any
  other  state  and  was a resident of such other state at the time of his
  entrance into such armed forces, and
    b. Was a member of the New York state employees' retirement system and
  an employee of the state or of a participating employer of  such  system
  at  the  time  he  entered  such  armed  forces or was an employee of an
  employer which was not a participating employer at the time  he  entered
  such  armed  forces but which elected to become a participating employer
  while he was absent on military duty, or was an employee of the state or
  of a participating employer or was  a  teacher  as  defined  in  article

  eleven  of  the education law at the time of his entrance into the armed
  forces and became a member of the policemen's and  firemen's  retirement
  system  subsequent  to  separation or discharge from the armed services,
  and
    c.  Returned  to  the  employment  of  the  state  or  a participating
  employer, within one year following discharge or release, or  completion
  of  advanced  education  provided  by the United States for education of
  Korean conflict veterans, certified on a certificate for service in  war
  after  world  war  I, and allowable as provided in section three hundred
  forty-one of this article. Such service shall not  include  any  periods
  during  which  civil compensation was received by the member for accrued
  vacation and overtime credit or under  the  provisions  of  section  two
  hundred  forty-two  of  the  military  law or section six of chapter six
  hundred eight of the laws of nineteen hundred fifty-two.
    d. Credit under this section shall not  accrue  to  a  person  who  is
  released from active duty under conditions other than honorable.
    30.  "Service  in  war  after  world  war I." Service in world war II,
  service in the Korean conflict, or emergency service on or after October
  first, nineteen hundred sixty-one.
    31. "Service in world war II." (1) Military service during the  period
  commencing  July first, nineteen hundred forty, and terminating December
  thirty-first, nineteen hundred forty-six,  as  a  member  of  the  armed
  forces  of  the United States, or service by one who was employed by the
  War Shipping Administration or Office of Defense Transportation or their
  agents as a merchant seaman documented by the United States Coast  Guard
  or  Department of Commerce, or as a civil servant employed by the United
  States Army Transport Service (later redesignated as the  United  States
  Army  Transportation  Corps, Water Division) or the Naval Transportation
  Service; and who served satisfactorily  as  a  crew  member  during  the
  period  of armed conflict, December seventh, nineteen hundred forty-one,
  to  August  fifteenth,  nineteen  hundred  forty-five,  aboard  merchant
  vessels in oceangoing, i.e., foreign, intercoastal, or coastwise service
  as  such terms are defined under federal law (46 USCA 10301 & 10501) and
  further to include "near foreign" voyages between the United States  and
  Canada,  Mexico,  or the West Indies via ocean routes, or public vessels
  in  oceangoing  service  or  foreign  waters  and  who  has  received  a
  Certificate  of  Release  or  Discharge from Active Duty and a discharge
  certificate, or an Honorable  Service  Certificate/Report  of  Casualty,
  from the Department of Defense, or service by one who served as a United
  States  civilian  employed  by  the  American  Field  Service and served
  overseas under United States Armies and United  States  Army  Groups  in
  world  war  II  during  the  period of armed conflict, December seventh,
  nineteen  hundred  forty-one  through  May  eighth,   nineteen   hundred
  forty-five, and who was discharged or released therefrom under honorable
  conditions,  or  service  by  one who served as a United States civilian
  Flight Crew and Aviation Ground Support Employee of Pan  American  World
  Airways or one of its subsidiaries or its affiliates and served overseas
  as  a  result  of  Pan American's contract with Air Transport Command or
  Naval Air  Transport  Service  during  the  period  of  armed  conflict,
  December   fourteenth,   nineteen   hundred   forty-one  through  August
  fourteenth, nineteen hundred  forty-five,  and  who  was  discharged  or
  released therefrom under honorable conditions, or of any person who:
    a. Has been honorably discharged or released therefrom under honorable
  circumstances, and
    b.  Was a resident of this state at the time of his entrance into such
  armed forces, or, if not a resident of this state at that time, was then
  or thereafter became an employee of a participating employer created  by
  and  deriving  its  powers  from an agreement between this state and any

  other state and was a resident of such other state at the  time  of  his
  entrance into such armed forces, and
    c.  Was  either  a  member  of the New York state and local employees'
  retirement system and an employee of the state  or  of  a  participating
  employer  of  such  system  at  the time he entered such armed forces or
  became such employee and such member while in such armed  forces  on  or
  before July first, nineteen hundred forty-eight, or became such employee
  while  in  such  armed  forces and subsequently became such member on or
  before July first, nineteen hundred forty-eight, or was an  employee  of
  an  employer  which  was  not  a  participating  employer at the time he
  entered such armed forces but which elected to  become  a  participating
  employer while he was absent on military duty, or was an employee of the
  state  or  of  a  participating  employer or was a teacher as defined in
  article eleven of the education law at the time of his entrance into the
  armed forces and became  a  member  of  the  policemen's  and  firemen's
  retirement  system  subsequent to separation or discharge from the armed
  services, and
    d. Returned  to  the  employment  of  the  state  or  a  participating
  employer,  within  one year following discharge or release or completion
  of advanced education provided under the servicemen's  readjustment  act
  of  nineteen  hundred  forty-four,  certified on a world war II military
  service certificate, and allowable as provided in section  forty-one  of
  this  article.  Such  service shall not include any periods during which
  civil compensation was received by the member under  the  provisions  of
  section  two  hundred  forty-two  of the military law, or section six of
  chapter six hundred eight of the laws of nineteen hundred fifty-two; or
    (2) Military service, not in excess of three years and  not  otherwise
  creditable  under  paragraph  one hereof, rendered on active duty in the
  armed forces of the United States  during  the  period  commencing  July
  first,  nineteen  hundred  forty, and terminating December thirty-first,
  nineteen hundred forty-six, or service by one who was  employed  by  the
  War Shipping Administration or Office of Defense Transportation or their
  agents  as a merchant seaman documented by the United States Coast Guard
  or Department of Commerce, or as a civil servant employed by the  United
  States  Army  Transport Service (later redesignated as the United States
  Army Transportation Corps, Water Division) or the  Naval  Transportation
  Service;  and  who  served  satisfactorily  as  a crew member during the
  period of armed conflict, December seventh, nineteen hundred  forty-one,
  to  August  fifteenth,  nineteen  hundred  forty-five,  aboard  merchant
  vessels in oceangoing, i.e., foreign, intercoastal, or coastwise service
  as such terms are defined under federal law (46 USCA 10301 & 10501)  and
  further  to include "near foreign" voyages between the United States and
  Canada, Mexico, or the West Indies via ocean routes, or  public  vessels
  in  oceangoing  service  or  foreign  waters  and  who  has  received  a
  Certificate of Release or Discharge from Active  Duty  and  a  discharge
  certificate,  or  an  Honorable  Service Certificate/Report of Casualty,
  from the Department of Defense, or service by one who served as a United
  States civilian employed  by  the  American  Field  Service  and  served
  overseas  under  United  States  Armies and United States Army Groups in
  world war II during the period  of  armed  conflict,  December  seventh,
  nineteen   hundred   forty-one  through  May  eighth,  nineteen  hundred
  forty-five, and who was discharged or released therefrom under honorable
  conditions, or service by one who served as  a  United  States  civilian
  Flight  Crew  and Aviation Ground Support Employee of Pan American World
  Airways or one of its subsidiaries or its affiliates and served overseas
  as a result of Pan American's contract with  Air  Transport  Command  or
  Naval  Air  Transport  Service  during  the  period  of  armed conflict,
  December  fourteenth,  nineteen   hundred   forty-one   through   August

  fourteenth,  nineteen  hundred  forty-five,  and  who  was discharged or
  released therefrom under honorable conditions, or by a person who was  a
  resident of New York state at the time of entry into such service and at
  the  time  of  being discharged therefrom under honorable circumstances,
  or, if not a resident of this state at such times was then or thereafter
  became an employee of a participating employer created by  and  deriving
  its powers from an agreement between this state and any other state, and
  was  a  resident  of  such  other  state  at  the time of entry into and
  discharge from such service, and who  makes  the  payments  required  by
  subdivision k of section three hundred forty-one of this chapter.
    However,  no military service shall be creditable under this paragraph
  two in the case of a member under an existing plan permitting retirement
  upon twenty years of creditable  service  who  is  receiving  a  federal
  pension (other than for disability) based upon a minimum of twenty years
  of  military  service in the armed forces of the United States nor shall
  such military service be creditable in the case of a  member  under  any
  other  plan  who  is  receiving  a  military  pension  (other  than  for
  disability) for such service.
    32. "Service retirement  benefit."  Any  type  of  retirement  benefit
  provided  by  this  article and payable out of the pension reserve fund,
  except  the  ordinary  disability  retirement,   accidental   disability
  retirement,   discontinued   service   retirement,  ordinary  death  and
  accidental death benefit.
    33. "State." The state of New York.
    34. "Total service." All police and fire service while a member of the
  policemen's and firemen's retirement system, all  service  for  which  a
  member  has  received credit under a retirement system maintained by the
  state prior to becoming  a  member  of  the  policemen's  and  firemen's
  retirement  system, all prior service certified on a valid prior service
  certificate, and all service in war after world war  I  certified  on  a
  valid  military service certificate. For the purposes of this article, a
  valid certificate heretofore issued for service in world war II shall be
  deemed a certificate for service in war after world war I.
    35. "Special interest." A distribution to the annuity savings fund, in
  addition to regular interest, to be  credited  to  the  annuity  savings
  accounts  of  members,  the  size  of  this  distribution, if any, to be
  determined pursuant to the provisions of subdivision i of section  three
  hundred thirteen of this article.