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Office of the New York State Comptroller’s Seal

NYS Comptroller

Thomas P. DiNapoli

Sheriffs, Undersheriffs and Deputy Sheriffs Special Plan

For ERS Tier 1 and 2 Members

(Article 14B: Sections 551, 552 and 553)

Additional Benefits Under the 25-Year Plan (Section 551[e])

Additional Credit for Sheriff Service

You may receive additional retirement benefits for each year of creditable sheriff service over 25 years if your employer adopted Section 551(e) and you elect it.

Section 551(e) provides you with an additional benefit of 1.66 percent of your Final Average Salary (FAS) for each completed year of creditable sheriff service over 25 years.

Additional Credit for Sheriff and Other Allowable Service

Upon completion of 25 years of sheriff service, you may receive additional retirement benefits for each year of creditable sheriff service over 25 years. Also, you may receive additional retirement benefits for any service performed before your sheriff service, if your employer adopted this benefit.

This benefit provides you with an additional 1.66 percent of your FAS for each completed year of creditable service over 25 years. However, your total benefit cannot exceed three-quarters (75 percent) of your FAS.