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New York State and Local Retirement SystemOffice of the State Comptroller - Home

Sheriffs, Undersheriffs and Deputy Sheriffs Special Plan

For ERS Tier 1 and 2 Members (Article 14B: Sections 551, 552 and 553)

Tier Status

When you join the Retirement System, you are assigned to a tier depending on your date of membership. If you joined the Retirement System before July 1, 1973, you are in Tier 1. If you joined July 1, 1973 through July 26, 1976, you are in Tier 2.

Special Plan Coverage

For you to be covered by the special plans discussed in this presentation, your employer must adopt the benefits. Also, you must:

  • Be a deputy sheriff whose regular duties include at least 50 percent criminal law enforcement, or a sheriff, or an undersheriff; and
  • Elect coverage within one year of either joining the Retirement System, your employer adopting one or more of these plans, or being appointed to an eligible title, whichever is later. The election must be in writing and filed with the Office of the State Comptroller.
Withdrawing From the Special Plan

You may withdraw your election to participate in the special plans after one year of coverage by filing written notice of your withdrawal with the Office of the State Comptroller. Once your withdrawal is acknowledged, you will be covered by the non-elective retirement plan provided by your employer.