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Forest Rangers Plan

For PFRS Tier 1, 2, 3, 5 and 6 Members

(Section 383-c)

IRS Pension Limitation

Internal Revenue Code Section 401(a)(17) limits the amount of salary that qualified pension plans, including the New York State and Local Retirement System, may use in the calculation of benefits. It affects members who first join on or after April 1, 1996 and currently excludes earnings over $250,000 (effective April 1, 2012) in the State’s fiscal year (April 1st – March 31st). The amount is set by federal law and is periodically adjusted for inflation.