NY S07646

Authorizes the DeWitt fire district to allow firefighters Gavin J. MacLachlin and Michael E. O'Connor to participate in the optional twenty year retirement plan under section 384-d of the Retirement and Social Security Law, despite missing the original application deadline through no fault of their own.

Requires the DeWitt fire district to file a resolution with the state comptroller by December 31, 2014, certifying that the firefighters' failure to apply timely was not due to their own negligence.

Allows the two firefighters to elect coverage under section 384-d by filing a request with the state comptroller on or before June 30, 2015, with full rights and benefits associated with the plan.

DeWitt fire district must bear all past costs, including an estimated one-time past service cost of approximately $24,800 and increased annual contributions of approximately $9,600 for the fiscal year ending March 31, 2015.

Takes effect immediately upon enactment.