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New York State Comptroller
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      Get to know New York

      State Comptroller

      Thomas P. DiNapoli

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      Get to know New York

      State Comptroller

      Thomas P. DiNapoli

      Read Bio »

      • Learn About the Comptroller’s Office
      • Explore Career Opportunities
      • Read “2024 Year in Review” Report
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  1. Home
  2. Retirement
  3. Publications
  4. Basic Plan for ERS Tier 2 Members
  5. Final Average Salary

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Basic Plan for ERS Tier 2 Members

(Sections 70-a, 71-a and 75)

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  • A Message From Comptroller Thomas P. DiNapoli
  • About Your Membership
    • Retirement System Membership
    • Tier Status
    • Contributing Toward Your Retirement
    • Becoming Eligible for a Benefit
    • Ending Your Membership
  • Service Credit
    • Full- and Part-Time Service Credit
    • Leaves of Absence
    • Additional Service Credit Under Article 19
    • Credit for Previous Public Employment or Military Service
    • Applying for Previous or Military Service Credit
    • Additional Service Credit for Sick Leave (Section 41[j])
  • Final Average Salary
    • Overview
    • Limitations
  • Service Retirement Benefit
    • The Age 60 Plan
    • The Age 55 Plan
  • Choosing a Payment Option
    • Receiving Your Benefit and Filing Your Option Election
    • Available Options
  • Items That May Affect Your Pension
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    • Divorce
  • Vested Retirement Benefit
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  • World Trade Center Presumption
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  • More About This Retirement Plan

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Final Average Salary

Basic Plan for ERS Tier 2 Members
(Sections 70-a, 71-a and 75)

  • Overview
  • Limitations

Book traversal links for Final Average Salary

  • ‹ Additional Service Credit for Sick Leave (Section 41[j])
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  • Overview ›
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