§ 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
Cafeteria plans
N.Y. Retirement & Social Security Law § 379, under General Provisions Relating to Retirement; Retirement Plans Applicable to Members Generally.
N.Y. Retirement & Social Security Law § 379