New York Codes, Rules and Regulations
Title 12 - DEPARTMENT OF LABOR
Chapter V - Workers' Compensation
Subchapter H - Disability Benefits
Article 1 - Regulations Under Disability Benefits Law
Part 358 - Plans
Subpart 358-1 - Existing Plans
Section 358-1.2 - Existing plans which are extended or modified

(a) By agreement with an association of employees or by collective bargaining. An existing plan may, after April 13, 1949, be extended with or without modification, or modified with or without extension, by agreement with an association of employees or through collective bargaining and as so extended or modified the plan, during the period of such extension or modification, may continue to be accepted as complying with the obligation of the employer under section 211 of the Workers' Compensation Law. If such extension or modification is not effective prior to the expiration of the period during which the employer is obligated not to discontinue the plan or his contribution to its cost, the employer shall be required to make provision of benefits between the expiration of such period and the day when the agreement of extension or modification is made and becomes effective; but when so extended or modified, the plan may continue to be accepted as complying with the obligation of the employer under section 211 during the period of such extension or modification.

(b) Other than by agreement with an association of employees or by collective bargaining. An existing plan that, after April 13, 1949, is extended by an employer with or without modification, or modified with or without extension, other than by agreement with an association of employees or through collective bargaining, may be continued as an existing plan and may be accepted as complying with the obligation of the employer under section 211 of the Workers' Compensation Law during the period of such extension or modification only if the plan, as so extended or modified, is found by the chairman to meet the requirements of section 358-3.1 of this Part.