New York Codes, Rules and Regulations
Title 2 - DEPARTMENT OF AUDIT AND CONTROL
Chapter VI - New York State and Local Employees' Retirement System and New York State and Local Police and Fire Retirement System
Part 373 - The New York State And Local Police And Fire Retirement System Excess Benefit Plan
Section 373.3 - Participation

(a) All retired members and beneficiaries of the system whose retirement or survivor benefits from the system for a plan year have been limited by code section 415 are participants in this plan.

(b) Participation in the plan is determined for each plan year. Participation in the plan will cease for any plan year in which the retirement benefit of a member of the system is not limited by code section 415.