N.Y. RSS Law § 379
This is the official text of N.Y. RSS Law § 379, part of New York’s RSS Law — part of the compiled statutory law of New York, published by the state as "RSS Law." Browse the sections below, each linked to its official government source.
Not legal advice. This page reproduces the official text of a government statute for reference only. Laws change, and how a statute applies depends on your specific facts. For advice about your situation, consult a licensed attorney in your state.
Cafeteria plans
Official statutory text
§ 379. Cafeteria plans. To the extent permitted by section one\nhundred twenty-five of the internal revenue code and any regulations\nadopted pursuant thereto, any salary reduction elected by an employee\nwho is a participant in the New York state and local police and fire\nretirement system under a cafeteria plan or flexible benefit plan shall\nbe considered part of the annual compensation for the purpose of\ncomputing employer and employee retirement plan contributions and for\ncomputing retirement benefits.\n
Status: in_force · Read it on the official government site
Need a lawyer in New York?
Find a New York lawyer
About this page: Statute text is reproduced from official government publishers via the
Open US Law dataset
(Vaquill AI, snapshot v2026.08, CC BY 4.0). Primary legislative text like this is public domain under the government-edicts doctrine
(Georgia v. Public.Resource.Org, 2020). We link every section back to its official source so you can verify it independently.