The 2025-26 New York State Budget enacted in April 2025 amended the Retirement and Social Security Law (RSSL) by adding Sections 383-e and 383-f, which define benefits for two new retirement plans in the Police and Fire Retirement System (PFRS).
The 2026-27 New York State Budget enacted in May 2026 amended the benefits for these plans.
Plan Enrollment or Election
For PFRS members employed in a title covered by these plans, plan enrollment or election depends on your tier and date of membership. For the deadlines to elect coverage and how to do so, see Electing Coverage Under Section 383-e or 383-f.
20-Year (Section 383-e) Plan
- Tier 6 members with a date of membership on or after July 1, 2025 are automatically enrolled in the plan.
- Tier 6 members with a date of membership before July 1, 2025 have the option to elect coverage under the plan.
- Tier 5 members have the option to elect coverage under the plan.
| Tier | Date of Membership | Retirement Plan | Section | Plan Enrollment/Election |
|---|---|---|---|---|
| 6 | On or after 7/1/2025 | 20-Year Plan | 383-e | Automatically Enrolled |
| 6 | 4/1/2012–6/30/2025 | 20-Year Plan | 383-e | Optional to Elect Coverage |
| 5 | 1/9/2010–3/31/2012 | 20-Year Plan | 383-e | Optional to Elect Coverage |
25-Year (Section 383-f) Plan
- Tier 3 members covered under Article 11 have the option to elect coverage under the plan.
- Tier 2 members have the option to elect coverage under the plan.
- Tier 1 members have the option to elect coverage under the plan.
| Tier | Date of Membership | Retirement Plan | Section | Plan Enrollment/Election |
|---|---|---|---|---|
| 3 | 7/1/2009–1/8/2010 | 25-Year Plan | 383-f | Optional to Elect Coverage |
| 2 | 7/31/1973–6/30/2009 | 25-Year Plan | 383-f | Optional to Elect Coverage |
| 1 | Before 7/31/1973 | 25-Year Plan | 383-f | Optional to Elect Coverage |
Rev. 8/26