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Office of the New York State Comptroller’s Seal

NYS Comptroller

Thomas P. DiNapoli

Special 20- and 25-Year Plans

For PFRS Tier 2, 3, 5 and 6 Members

(Sections 384, 384-d and 384-e)

Limitations

Your FAS calculation may be limited based on your tier. Earnings that exceed the limitation will not be included in your pension calculation.

Tiers 2, 3 (Article 11) and 5

If the earnings in any year included in the FAS period exceed the average of the previous two years by more than 20 percent, the amount in excess of 20 percent is excluded from your FAS.

Tier 3 (Article 14)

If the earnings in any year included in the FAS period exceed the average of the previous two years by more than 10 percent, the amount in excess of 10 percent is excluded from your FAS.

Tier 6

If the earnings in any year included in the FAS period exceed the average of the previous four years by more than 10 percent, the amount in excess of 10 percent is excluded from your FAS.