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Office of the New York State Comptroller’s Seal

NYS Comptroller

Thomas P. DiNapoli

Non-Contributory Plan With Guaranteed Benefits

For ERS Tier 2 Members

(Sections 75-d and 75-e)


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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 the computation of your FAS. Payment for accumulated vacation is not included in the calculation of your FAS.