(a) Service in war after world war I as defined in this subdivision shall be deemed to be service for all purposes of the retirement fund, provided claim for such service shall be filed by the member with the retirement board within two years following his return to active teaching service or the entry of the member into a service which would qualify him pursuant to section fifty-nine of the civil service law to transfer his membership to the New York city employees' retirement system or to the New York state employees' retirement system or the fifteenth day of April, nineteen hundred sixty-seven, whichever is later.
(b) For the purposes of computing final average salary, compensation during any period of service in war after world war I shall be deemed to have been at the member's rate of compensation in effect immediately prior to such period, or based on additional increments due him if he had continued teaching.
(c) Contributions paid by any member under the provisions of section two hundred forty-three of the military law shall be refunded directly to the member and the corresponding contribution paid by the district shall also be returned directly to the district.
(d) On the retirement of a member with credit for service in war after world war I as defined in this subdivision, there shall be transferred from the pension accumulation fund to the annuity reserve fund a sum equivalent to the contributions the member would have made to the annuity savings fund had he contributed during his period of service in war after world war I at the rate in effect immediately prior to such period, or on additional increments due him if he had continued teaching, with interest to the date of retirement, which amounts shall be used to provide an annuity for him.
(e) In addition to the contributions required of employers to the retirement system as otherwise provided, there shall be paid an additional contribution to the pension accumulation fund to cover the cost of the additional benefits covered by this subdivision. The additional contributions shall be collected by increasing the regular contributions of the employers in the same proportion as the liabilities of the pension accumulation fund are increased by the adoption of this subdivision. * 7. A teacher, who was a member of the New York state teachers retirement system but who withdrew his accumulated contributions immediately prior to his entry into, or during his service in the armed forces of the United States in war after World War I, who has been honorably discharged or released from service, provided no compensation was received under the provisions of section two hundred forty-two of the military law, and who returned to public school teaching in the state of New York following such discharge or release, or following completion of advanced education provided under servicemen's readjustment act of nineteen hundred forty-four, any provisions of section two hundred forty-three of the military law to the contrary notwithstanding, will be entitled to credit for service in war after World War I, cost free, provided, however, that such credit will not be allowed until he claims and pays for all prior teaching service credited to him at the time of his termination of membership in the New York state teachers retirement system, and provided further that claim for such service in war after World War I shall be filed by the member with the retirement board before the first day of July, nineteen hundred sixty-eight. * NB Effective until November 12, 2020 * 7. A teacher, who was a member of the New York state teachers retirement system but who withdrew his accumulated contributions immediately prior to his entry into, or during his service in the armed forces of the United States in war after World War I, who (i) has been honorably discharged or released from service, or (ii) has a qualifying condition, as defined in section three hundred fifty of the executive law, and has received a discharge other than bad conduct or dishonorable from such service, or (iii) is a discharged LGBT veteran, as defined in section three hundred fifty of the executive law, and has received a discharge other than bad conduct or dishonorable from such service, provided no compensation was received under the provisions of section two hundred forty-two of the military law, and who returned to public school teaching in the state of New York following such discharge or release, or following completion of advanced education provided under servicemen's readjustment act of nineteen hundred forty-four, any provisions of section two hundred forty-three of the military law to the contrary notwithstanding, will be entitled to credit for service in war after World War I, cost free, provided, however, that such credit will not be allowed until he claims and pays for all prior teaching service credited to him at the time of his termination of membership in the New York state teachers retirement system, and provided further that claim for such service in war after World War I shall be filed by the member with the retirement board before the first day of July, nineteen hundred sixty-eight. * NB Effective November 12, 2020 8. A teacher who had been granted credit for service in war after world war I as provided in this section and whose membership in the New York state teachers retirement system subsequently ceased by reason of withdrawal of his accumulated contributions will, upon rejoining the New York state teachers retirement system, be entitled to the same credit for service in war after world war I, cost free, that he was credited with upon termination of his membership in the New York state teachers retirement system, provided, however, that such credit will not be allowed until he claims and pays for all prior teaching service credited to him at the time of his termination of membership in the New York state teachers retirement system. 9. Credit for emergency service on or after October first, nineteen hundred sixty-one, shall mean active duty (other than for training) in the armed forces of the United States as defined in title ten of the United States code on or after October first, nineteen hundred sixty-one and terminating on June thirtieth, nineteen hundred sixty-three or on the date that no reserve component unit originally ordered into the active service of the United States from the state on or after October first, nineteen hundred sixty-one remains on such active service, whichever sooner occurs, of any person who: a. was a teacher in the public schools of this state at the time of his entrance into such armed forces, b. was a member of the New York state teachers' retirement system and an employee of the state or of an employer at the time he entered such armed forces, * c. has been honorably discharged or released under honorable circumstances from such service, and * NB Effective until November 12, 2020 * c. (i) has been honorably discharged or released under honorable circumstances from such service, or (ii) has a qualifying condition, as defined in section three hundred fifty of the executive law, and has received a discharge other than bad conduct or dishonorable from such service, or (iii) is a discharged LGBT veteran, as defined in section three hundred fifty of the executive law, and has received a discharge other than bad conduct or dishonorable from such service, and * NB Effective November 12, 2020 d. returned to public school teaching within one year following discharge or release, or completion of advanced education provided by the United States for education of Korean conflict veterans, or who following such discharge or release entered into a service which would qualify him, pursuant to section forty-three of the retirement and social security law, to transfer his membership in the New York state teachers retirement system. Such service shall not include any periods during which compensation was received by the member for accrued vacation and overtime credit or under the provisions of section two hundred forty-two of the military law or section six of chapter six hundred eight of the laws of nineteen hundred fifty-two. Emergency service on or after October first, nineteen hundred sixty-one, shall for the purposes of this article be deemed credit for service in war after world war I. 10. Credit for certain World War II service. * a. In addition to credit for military service pursuant to section two hundred forty-three of the military law and subdivisions six through nine of this section, a member employed as a full-time teacher by an employer as defined in subdivision three of section five hundred one of the education law and who joined the retirement system prior to July first, nineteen hundred seventy-three, may obtain credit for military service not in excess of three years and not otherwise creditable under section two hundred forty-three of the military law and subdivisions six through nine of this section, rendered on active duty in the armed forces of the United States during the period commencing July first, nineteen hundred forty, and terminating December thirty-first, nineteen hundred forty-six, or on service by one who was employed by the War Shipping Administration or Office of Defense Transportation or their agents as a merchant seaman documented by the United States Coast Guard or Department of Commerce, or as a civil servant employed by the United States Army Transport Service (later redesignated as the United States Army Transportation Corps, Water Division) or the Naval Transportation Service; and who served satisfactorily as a crew member during the period of armed conflict, December seventh, nineteen hundred forty-one, to August fifteenth, nineteen hundred forty-five, aboard merchant vessels in oceangoing, i.e., foreign, intercoastal, or coastwise service as such terms are defined under federal law (46 USCA 10301 & 10501) and further to include "near foreign" voyages between the United States and Canada, Mexico, or the West Indies via ocean routes, or public vessels in oceangoing service or foreign waters and who has received a Certificate of Release or Discharge from Active Duty and a discharge certificate, or an Honorable Service Certificate/Report of Casualty, from the Department of Defense or on service by one who served as a United States civilian employed by the American Field Service and served overseas under United States Armies and United States Army Groups in world war II during the period of armed conflict, December seventh, nineteen hundred forty-one through May eighth, nineteen hundred forty-five, and who was discharged or released therefrom under honorable conditions, or on service by one who served as a United States civilian Flight Crew and Aviation Ground Support Employee of Pan American World Airways or one of its subsidiaries or its affiliates and served overseas as a result of Pan American's contract with Air Transport Command or Naval Air Transport Service during the period of armed conflict, December fourteenth, nineteen hundred forty-one through August fourteenth, nineteen hundred forty-five, and who was discharged or released therefrom under honorable conditions by a person who was a resident of New York state at the time of entry into such service and at the time of being discharged therefrom under honorable circumstances, and who makes the payments required in accordance with the provisions of this subdivision. However, no military service shall be creditable under this subdivision in the case of a member who is receiving a military pension (other than for disability) for military service in the armed forces of the United States. * NB Effective until November 12, 2020 * a. In addition to credit for military service pursuant to section two hundred forty-three of the military law and subdivisions six through nine of this section, a member employed as a full-time teacher by an employer as defined in subdivision three of section five hundred one of this article and who joined the retirement system prior to July first, nineteen hundred seventy-three, may obtain credit for military service not in excess of three years and not otherwise creditable under section two hundred forty-three of the military law and subdivisions six through nine of this section, rendered on active duty in the armed forces of the United States during the period commencing July first, nineteen hundred forty, and terminating December thirty-first, nineteen hundred forty-six, or on service by one who was employed by the War Shipping Administration or Office of Defense Transportation or their agents as a merchant seaman documented by the United States Coast Guard or Department of Commerce, or as a civil servant employed by the United States Army Transport Service (later redesignated as the United States Army Transportation Corps, Water Division) or the Naval Transportation Service; and who served satisfactorily as a crew member during the period of armed conflict, December seventh, nineteen hundred forty-one, to August fifteenth, nineteen hundred forty-five, aboard merchant vessels in oceangoing, i.e., foreign, intercoastal, or coastwise service as such terms are defined under federal law (46 USCA 10301 & 10501) and further to include "near foreign" voyages between the United States and Canada, Mexico, or the West Indies via ocean routes, or public vessels in oceangoing service or foreign waters and who has received a Certificate of Release or Discharge from Active Duty and a discharge certificate, or an Honorable Service Certificate/Report of Casualty, from the Department of Defense or on service by one who served as a United States civilian employed by the American Field Service and served overseas under United States Armies and United States Army Groups in world war II during the period of armed conflict, December seventh, nineteen hundred forty-one through May eighth, nineteen hundred forty-five, and who (i) was discharged or released therefrom under honorable conditions, or (ii) has a qualifying condition, as defined in section three hundred fifty of the executive law, and has received a discharge other than bad conduct or dishonorable from such service, or (iii) is a discharged LGBT veteran, as defined in section three hundred fifty of the executive law, and has received a discharge other than bad conduct or dishonorable from such service, or on service by one who served as a United States civilian Flight Crew and Aviation Ground Support Employee of Pan American World Airways or one of its subsidiaries or its affiliates and served overseas as a result of Pan American's contract with Air Transport Command or Naval Air Transport Service during the period of armed conflict, December fourteenth, nineteen hundred forty-one through August fourteenth, nineteen hundred forty-five, and who (iv) was discharged or released therefrom under honorable conditions, or (v) has a qualifying condition, as defined in section three hundred fifty of the executive law, and has received a discharge other than bad conduct or dishonorable from such service, or (vi) is a discharged LGBT veteran, as defined in section three hundred fifty of the executive law, and has received a discharge other than bad conduct or dishonorable from such service, by a person who was a resident of New York state at the time of entry into such service and at the time of being discharged therefrom under honorable circumstances, and who makes the payments required in accordance with the provisions of this subdivision. However, no military service shall be creditable under this subdivision in the case of a member who is receiving a military pension (other than for disability) for military service in the armed forces of the United States. * NB Effective November 12, 2020 b. To obtain such credit a member shall: (1) deposit in the annuity savings fund a sum equal to the product of his required contribution rate at time of entry into full-time New York state teaching service, his annual full-time rate of compensation at that time, and the period of military service being claimed, with regular interest, and (2) deposit in the pension accumulation fund a sum equal to the product of the employer's contribution rate exclusive of the rate for supplemental pensions at the time of the member's entry into such teaching service, his annual full-time rate of compensation at that time, and the period of military service being claimed, with regular interest. Such deposit must be made on or before October fourteenth, nineteen hundred seventy-seven, provided, however, such member may elect to deposit such amount over a period of time no greater than the period for which credit is being claimed, in which case such payments must commence no later than October fourteenth, nineteen hundred seventy-seven. If the full amount of such payments is not paid to the retirement system at the time of retirement, the amount of service credited shall be proportional to the total amount of the payments made. c. The credit for military service hereunder shall not be used to increase a service retirement benefit if, at the time of retirement, such member (1) is retiring from service with less than ten years of full-time service credit or (2) is retiring with less than three years of member service rendered subsequent to the date that he last became a member of this system. Upon retirement, as specified in (1) or (2), there shall be refunded to such member the amount of such deposit plus accrued interest exclusive of the amount deposited to the pension accumulation fund attributable to death and disability benefits. d. (1) In the case of members who have transferred into this system from another public retirement system within the state of New York, their rate of contribution shall be computed as though they had been a member of this system from the date of membership in the retirement system from which they transferred.
(2) Any other provision of law to the contrary notwithstanding, the rate of contribution to be used in calculating contributions to the annuity savings fund pursuant to this subdivision shall be at the rate of four per centum of earnable compensation for members whose date of membership is on or before June thirtieth, nineteen hundred forty-eight and at the rate of five per centum of earnable compensation for members whose date of membership is on or after July first, nineteen hundred forty-eight. e. In no event shall credit be granted pursuant to this subdivision if credit is granted for the same period of time pursuant to other provisions of law. f. No application for credit pursuant to the provisions of this subdivision shall be honored if made on or after April fifteenth, nineteen hundred seventy-seven. 10-a. Credit for certain World War II service. * a. In addition to credit for military service pursuant to section two hundred forty-three of the military law and subdivisions six through nine of this section, a member who joined the retirement system prior to July first, nineteen hundred seventy-three, and who was not eligible for credit for military service under subdivision ten of this section as a result of being on a leave of absence without pay between July twentieth, nineteen hundred seventy-six and October fifteenth, nineteen hundred seventy-seven or on leave of absence with less than full pay between July twentieth, nineteen hundred seventy-six and October fifteenth, nineteen hundred seventy-seven, may obtain credit for military service not in excess of three years and not otherwise creditable under section two hundred forty-three of the military law and subdivisions six through nine of this section, rendered on active duty in the armed forces of the United States during the period commencing July first, nineteen hundred forty, and terminating December thirty-first, nineteen hundred forty-six, or on service by one who was employed by the War Shipping Administration or Office of Defense Transportation or their agents as a merchant seaman documented by the United States Coast Guard or Department of Commerce, or as a civil servant employed by the United States Army Transport Service (later redesignated as the United States Army Transportation Corps, Water Division) or the Naval Transportation Service; and who served satisfactorily as a crew member during the period of armed conflict, December seventh, nineteen hundred forty-one, to August fifteenth, nineteen hundred forty-five, aboard merchant vessels in oceangoing, i.e., foreign, intercoastal, or coastwise service as such terms are defined under federal law (46 USCA 10301 & 10501) and further to include "near foreign" voyages between the United States and Canada, Mexico, or the West Indies via ocean routes, or public vessels in oceangoing service or foreign waters and who has received a Certificate of Release or Discharge from Active Duty and a discharge certificate, or an Honorable Service Certificate/Report of Casualty, from the Department of Defense, or on service by one who served as a United States civilian employed by the American Field Service and served overseas under United States Armies and United States Army Groups in world war II during the period of armed conflict, December seventh, nineteen hundred forty-one through May eighth, nineteen hundred forty-five, and who was discharged or released therefrom under honorable conditions, or on service by one who served as a United States civilian Flight Crew and Aviation Ground Support Employee of Pan American World Airways or one of its subsidiaries or its affiliates and served overseas as a result of Pan American's contract with Air Transport Command or Naval Air Transport Service during the period of armed conflict, December fourteenth, nineteen hundred forty-one through August fourteenth, nineteen hundred forty-five, and who was discharged or released therefrom under honorable conditions by a person who was a resident of New York state at the time of entry into such service and at the time of being discharged therefrom under honorable circumstances, and who makes the payments required in accordance with the provisions of this subdivision. However, no military service shall be creditable under this subdivision in the case of a member who is receiving a military pension (other than for disability) for military service in the armed forces of the United States. * NB Effective until November 12, 2020 * a. In addition to credit for military service pursuant to section two hundred forty-three of the military law and subdivisions six through nine of this section, a member who joined the retirement system prior to July first, nineteen hundred seventy-three, and who was not eligible for credit for military service under subdivision ten of this section as a result of being on a leave of absence without pay between July twentieth, nineteen hundred seventy-six and October fifteenth, nineteen hundred seventy-seven or on leave of absence with less than full pay between July twentieth, nineteen hundred seventy-six and October fifteenth, nineteen hundred seventy-seven, may obtain credit for military service not in excess of three years and not otherwise creditable under section two hundred forty-three of the military law and subdivisions six through nine of this section, rendered on active duty in the armed forces of the United States during the period commencing July first, nineteen hundred forty, and terminating December thirty-first, nineteen hundred forty-six, or on service by one who was employed by the War Shipping Administration or Office of Defense Transportation or their agents as a merchant seaman documented by the United States Coast Guard or Department of Commerce, or as a civil servant employed by the United States Army Transport Service (later redesignated as the United States Army Transportation Corps, Water Division) or the Naval Transportation Service; and who served satisfactorily as a crew member during the period of armed conflict, December seventh, nineteen hundred forty-one, to August fifteenth, nineteen hundred forty-five, aboard merchant vessels in oceangoing, i.e., foreign, intercoastal, or coastwise service as such terms are defined under federal law (46 USCA 10301 & 10501) and further to include "near foreign" voyages between the United States and Canada, Mexico, or the West Indies via ocean routes, or public vessels in oceangoing service or foreign waters and who has received a Certificate of Release or Discharge from Active Duty and a discharge certificate, or an Honorable Service Certificate/Report of Casualty, from the Department of Defense, or on service by one who served as a United States civilian employed by the American Field Service and served overseas under United States Armies and United States Army Groups in world war II during the period of armed conflict, December seventh, nineteen hundred forty-one through May eighth, nineteen hundred forty-five, and who (i) was discharged or released therefrom under honorable conditions, or (ii) has a qualifying condition, as defined in section three hundred fifty of the executive law, and has received a discharge other than bad conduct or dishonorable from such service, or (iii) is a discharged LGBT veteran, as defined in section three hundred fifty of the executive law, and has received a discharge other than bad conduct or dishonorable from such service, or on service by one who served as a United States civilian Flight Crew and Aviation Ground Support Employee of Pan American World Airways or one of its subsidiaries or its affiliates and served overseas as a result of Pan American's contract with Air Transport Command or Naval Air Transport Service during the period of armed conflict, December fourteenth, nineteen hundred forty-one through August fourteenth, nineteen hundred forty-five, and who (iv) was discharged or released therefrom under honorable conditions, or (v) has a qualifying condition, as defined in section three hundred fifty of the executive law, and has received a discharge other than bad conduct or dishonorable from such service, or (vi) is a discharged LGBT veteran, as defined in section three hundred fifty of the executive law, and has received a discharge other than bad conduct or dishonorable from such service, by a person who was a resident of New York state at the time of entry into such service and at the time of being discharged therefrom under honorable circumstances, and who makes the payments required in accordance with the provisions of this subdivision. However, no military service shall be creditable under this subdivision in the case of a member who is receiving a military pension (other than for disability) for military service in the armed forces of the United States. * NB Effective November 12, 2020 b. To obtain such credit a member shall: (1) deposit in the annuity savings fund a sum equal to the product of his required contribution rate at time of entry into full-time New York state teaching service, his annual full-time rate of compensation at that time, and the period of military service being claimed, with regular interest, and (2) deposit in the pension accumulation fund a sum equal to the product of the employer's contribution rate exclusive of the rate for supplemental pensions at the time of the member's entry into such teaching service, his annual full-time rate of compensation at that time, and the period of military service being claimed, with regular interest. Such deposit must be made on or before October fourteenth, nineteen hundred eighty, provided, however, such member may elect to deposit such amount over a period of time no greater than the period for which credit is being claimed, in which case such payments must commence no later than October fourteenth, nineteen hundred eighty. If the full amount of such payments is not paid to the retirement system at the time of retirement, the amount of service credited shall be proportional to the total amount of the payments made. c. The credit for military service hereunder shall not be used to increase a service retirement benefit if, at the time of retirement, such member (1) is retiring from service with less than ten years of full-time service credit or (2) is retiring with less than three years of member service rendered subsequent to the date that he last became a member of this system. Upon retirement, as specified in (1) or (2), there shall be refunded to such member the amount of such deposit plus accrued interest exclusive of the amount deposited to the pension accumulation fund attributable to death and disability benefits. d. (1) In the case of members who have transferred into this system from another public retirement system within the state of New York, their rate of contribution shall be computed as though they had been a member of this system from the date of membership in the retirement system from which they transferred.
(2) Any other provision of law to the contrary notwithstanding, the rate of contribution to be used in calculating contributions to the annuity savings fund pursuant to this subdivision shall be at the rate of four per centum of earnable compensation for members whose date of membership is on or before June thirtieth, nineteen hundred forty-eight and at the rate of five per centum of earnable compensation for members whose date of membership is on or after July first, nineteen hundred forty-eight. e. In no event shall credit be granted pursuant to this subdivision if credit is granted for the same period of time pursuant to other provisions of law. f. No application for credit pursuant to the provisions of this subdivision shall be honored if made on or after October fifteenth, nineteen hundred eighty. 11. a. If a retired member, receiving a retirement allowance for other than disability, returns to active public service, except as otherwise provided in sections two hundred eleven or two hyndred twelve of the retirement and social security law, and is eligible for membership in the retirement system, he thereupon shall become a member and his retirement allowance shall be suspended in the same manner as provided in subdivision five of section five hundred three of this article. In such event, he shall contribute to the retirement system as if he were a new member. Upon his subsequent retirement after at least two years of service he shall: 1. Be credited with all member service earned by him since he last became a member of the retirement system, and 2. Receive a retirement allowance which shall consist of:
(a) An annuity as provided in subdivision five of section five hundred three of this article plus an annuity which is the actuarial equivalent of any contributions made by him since he last became a member, and
(b) The pension which he was receiving immediately prior to his last restoration to membership as provided in subdivision five of section five hundred three of this article, plus a pension based upon the member service credit earned by him since he last became a member. Such latter pension shall be computed as if he were a new member when he rejoined the system pursuant to the provisions of this subdivision. b. Where such member shall have earned at least five years of member service credit after restoration to active service, the total service credit to which he was entitled at the time of his earlier retirement may, at his option, again be credited to him and upon his subsequent retirement he shall be credited in addition for purposes of computation of the pension portion of the retirement allowance with all member service earned by him subsequent to his last restoration to membership. Such total service credit to which he was entitled at the time of his earlier retirement shall be so credited only in the event that such member returns to the retirement system with regular interest the actuarial equivalent of the amount of the pension he received, or in the event that such amount is not so repaid the actuarial equivalent thereof shall be deducted from his subsequent retirement allowance. c. Notwithstanding the foregoing provisions of this subdivision, a retired member who is receiving a retirement allowance for other than physical disability, and who returns to active public service, may elect not to be restored to membership in the retirement system until he has rendered one year of service following his return to public service. In such event his retirement allowance shall be suspended during such year of service in the same manner as provided in subdivision five of section five hundred three of this article. Upon restoration to membership following completion of such year of service, his service in such year shall be deemed to be service while a member for purposes of subdivision b of section five hundred twelve of this article. He may purchase member service credit for such year, which shall be deemed earned member service credit. d. Notwithstanding any other provision of this article, a retired member who rejoins the system under the provisions of paragraphs a or c of this subdivision shall only be entitled to a death benefit according to the provisions of paragraph two of subdivision b of section five hundred twelve of this article and of no other subdivision thereof and for the purposes of said paragraph two of subdivision b of section five hundred twelve the credited service as a teacher shall be service as a teacher credited since last joining the system.