NY S08443

Joshua Quinn, a Broome County deputy sheriff currently in the 25-year retirement plan under section 89-m of the Retirement and Social Security Law, is permitted to elect coverage under the 20-year retirement plan under section 552.

Quinn was employed as a corrections officer on February 2, 2015, and promoted to deputy sheriff on March 3, 2015, but failed to timely file an application for the 20-year plan at the time of promotion through no fault of his own.

Broome County must elect to assume all additional costs by filing a resolution with the state comptroller within one year of the act's effective date, certifying Quinn did not exclude himself from the plan due to negligence.

Quinn may elect to participate in the 20-year plan by filing a request with the state comptroller within eighteen months of the act's effective date and will receive full credit for all prior service.

Broome County bears all employer past service costs (estimated at $44,500) and may amortize them over five years, with anticipated annual contribution increases of approximately $3,600.