Lynch v. City of New York

OPINION OF THE COURT

Read, J.

We are asked on this appeal whether Retirement and Social Security Law § 480 (b) requires the City of New York (the City) to make “Increased-Take-Home-Pay” (ITHP) pension contributions on behalf of New York City police officers and firefighters appointed on or after July 1, 2009. These public employees are tier 3 members of the New York City Police Pension Fund (the PPF) and the New York City Fire Department Pension Fund (the FDPF), respectively. Section 480 (b), enacted in 1974 as part of an omnibus pension clean-up bill (see L 1974, ch 510, § 24), was…