Retirement and Social Security Law § 379 · Title 9. General Provisions Relating to Retirement; Retirement Plans Applicable to Members Generally
Cafeteria plans
Text — Law content up to date as of October 2, 2026, as published by the New York State Senate (Open Legislation)
§ 379. Cafeteria plans. 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.
Source of truth
- Edition
- Law content up to date as of October 2, 2026, as published by the New York State Senate (Open Legislation)
- Official file
- https://legislation.nysenate.gov/pdf/laws/RSS379
- Text hash
- sha256 e4198e338e3a3321146e92740051a1bfc976aa4f8fad8c349159e95c2297e9e0
- Composed by
- gen_ny_statutes.py 2026-11-10: the Senate's Open Legislation law tree (GET /api/3/laws/<ID>?full=true) read in document order; the Senate's PDF of the whole law (GET /pdf/laws/<ID>?full=true), read with PDFium, prints the same words in the same order
Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.