Retirement and Social Security Law § 79 · Title 8. 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)
§ 79. 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 either the New York state employees' retirement system or the New York state teachers' retirement system under a cafeteria plan or flexible benefit plan shall be considered part of 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/RSS79
- Text hash
- sha256 5dba456ef2fd75cb8e68edf5e4c384b3db48a43777a5b846bb008a21798661c6
- 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
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