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f. Dual employment: (1) Definitions. The following terms as used in this subdivision, shall have the following meanings, unless a different meaning is plainly required by the context:

(i) "Full-time position". As relating to a particular period of time during which a member of NYCERS concurrently held two or more positions in city-service, or a member of BERS concurrently held two or more positions in education service, , a position in sạch service held by such membei for which he or she was paid on the payroll during that period for a sufficient number of hours such that he or she either was eligible

earn or would have been eligible to earn from sạch position during such period the maximum amount of credit which could be earned for such period pursuant to subparagraph (i) of paragraph three of this subdivision if that position were the only position in such service held by such member during such period.

(ii) "Part-time position". As relating to a particular period of time during which a member of NYCERS concurrently held two or more positions in city-service, or a member of BERS concurrently held two or more positions in education service, a position in such service held by such & member for which he or she was paid on the payroll during that period for less than the minimum number of hours which would have been required for such member to earn from such position during such period the maximum amount of credit which could be earned for such period pursuant to subparagraph (i) of paragraph three of this subdivision if that position were the only position in such service held by such member during such period.

(iii) "Earnings". The compensation, salary or wages of a position in cityserisácer or educatione service

(iv) "Salary base". The earnings for a particular period of time from city-service for a member of NYCERS, or from education service for a member of BERS, which are required by law to be applied in calculating the benefit payable by such retirement system to such member the beneficiary of such member pursuant to the applicable provisions of the code, the RSSL or the BERS rules and regulations. tion of the earnings from city-service for a NYCERS member, or all or portion

of the earnings from education service for a BERS member, are required to be applied in calculating the salary base

pursuant to the applicable provisions of the code, the RSSL or the BERS rules and regulations.

(vi) "Rate of pay". The amount which a position in city-service or education service is scheduled to pay per hour, per day or per year,

(2) (1) Except as provided in subparagraph (iv), of paragraph eight of this subdivision, the provisions of this subdivision shall apply only to two or more positions in city-service held concurrently by a member of NYCERS or to two or more positions in education service held concurrently by a member of BERS.

(ii) Where a member of NYCERS concurrently holds or held two or more positions in city-service, or a member of BERS concurrently holds or held two or more positions in education service, such member shall make all required member contributions to such retirement system,

as calculated pursuant to applicable provisions of law, for all service rendered in such positions concurrently held.

(iii) No member of NYCERS or BERS shall be entitled to any of the benefits of this subdivision for any service for which he or she has not paid all member contributions required by applicable provisions of law.

(3) (1) No member of NYCERS or BERS shall earn more than one year of service credit during any calendar year, and no such member shall earn, for any fraction of a calendar year, a fraction of a year of service credit, which fraction is greater than such fraction of a calendar year.

(ii)' For any period in which a member of NYCERS concurrently held two or more positions in city-service, or a member of BERS concurrently held two or more positions in education service, such member may earn service credit from such two or more positions, and such credit shall be aggre, gated, but in no event shall such member earn a greater total amount of service credit from such positions during such period than he

she would have been eligible to earn pursuant to subparagraph (i) of this paragraph if such member had held only one full-time

position during such period.

(4) (1) Except as provided in subparagraph (ii) of this paragraph, all or any portion of a salary base period during which a

member of NYCERS concurrently held two full-time positions in city-service, or a member of BERS concurrently held two full-time positions

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service, the earnings of such a member from only one of such two positions shall be applied in calculating the salary base, and the earnings from the position producing the higher salary base shall be used for this purpose.

(11) Where member of NYCERS has held two full-time positions in city-service concurrently for a total of at least nine month's in each of ten consecutive years, and has made all required member contributions for such service, or a member of BERS has held two such full-time positions in education service concurrently for a total of at least nine months in each of ten consecutive years, and has made all required member contributions for such service, and such a member concurrently held two such positions during all or a portion of the salary base period, then the earnings from two such positions for that portion of the salary base period during which such positions were held concurrently shall be aggregated and applied in calculating the salary base.

(5) (1) Except as provided in subparagraph (ii) of this paragraph, for all or any portion of a salary base period during which member of NYCERS concurrently, held a full-time position in city-service and one or more part-time positions in city-service, or a member of BERS rently held a full-time position in education service and one or more part-time positions in education service, only the earnings from the full-time position shall be applied in calculating the salary base.

(ii) (A) Where member of NYCERS has held a full-time position in city service and one or more part-time positions in city-service concurrently for & total of at least nine months in each of ten consecutive years, and has made all required member contributions for such service,

member of BERS has held a full-time position in education service and one or more part-time positions in education service concurrently for total of at least nine months in each of ten consecutive years, and has made all required member contributions for such service, and such member concurrently held such a full-time position and one or more such part-time positions during all or a portion of the salary base period, then the following earnings from such positions for that portion of the salary base period during which such positions were held concurrently shall be aggregated and applied in calculating the salary base:

(a) the earnings from the full-time position during such portion of such salary base period; plus

(b) the earnings from those part-time positions held during such portion of such salary base period, which part-time positions are equal in number to the part-time positions which such member held concurrently with a full-time position for a total of at least nine months in each of ten consecutive years.

(B). For the limited purpose only of determining, pursuant to item (A) of this subparagraph, whether such member has held such a full-time position and

more such part-time positions concurrently for a total of at least nine months in each of ten consecutive years, a fulltime position held

by such member at any time during such ten-year period may be deemed to be a part-time position.

(6) (1) Except as provided in subparagraph (ii), of this paragraph, for al) or any portion of a salary base period in which a member of "NÝCERS

hold a full-time position and concurrently held two or more part-time positions in city-service, or a member of BERS did not hold full-time position and concurrently held two or more part-time positions in education service, the portions of the earnings from such

part-time positions during that portion of the salary base period during which such part-time positions were held concurrently, which earnings portions may be aggregated and applied in calculating the salary base, shall be determined as follows:

(A) rank each such part-time position held concurrently during such portion of the salary base period in order according to the rate of pay which is applicable to such member for each such position during such portion of the salary base period, from the highest rate of pay to the lowest rate of pay;

(B) determine for each such part-time position the hypothetical amount of service credit which such member would have been eligible to earn from such position for that portion of the salary base period during which such two or more part-time positions were held concurrently if such member had held no other position concurrently with such position; EXPLANATION-Matter in italics is new; matter in brackets [ ] is old law

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(C) determine for such portion of the salary base period the hypothetical amount of service credit which such member would have been eligible to

from one full-time position held during a period of time equal in length to such portion of the salary base period;

(D) add together all of the hypothetical amounts of service credit determined for each position in accordance with item (B) of this subparagraph;

(E) of the hypothetical service credit sum determined in accordance with item (D) of this subparagraph is less than or equal to the amount of hypothetical full-time service credit determined in accordance with item (C) of this subparagraph, then the earnings from all of such two or part-time positions

from such portion of the salary base period shall be aggregated and applied in calculating the salary base;

(F) if the hypothetical service credit sum determined in accordance with item (D) of this subparagraph is greater than amount of hypothetical full-time service credit determined in accordance with item (C) of this subparagraph, then add together the hypothetical amounts of service credit determined for such positions in accordance with item (B) of this subparagraph in the order determined in accordance with item (A) of this subparagraph which are attributable to the maximum number of such positions which yield the maximum total amount of hypothetical service credit which is less than or equal to the amount of hypothetical full-time service credit determined in accordance with item (C) of this subparagraph; (G) if

the hypothetical service credit sum determined in accordance with item (F) of this subparagraph is equal to the amount of hypothetical full-time service credit determined in accordance with item (C) of this subparagraph, then the total earnings from service rendered during such portion of the salary base period from such maximum number of positions in such item (F), which yielded such maximum amount of hypothetical service credit in such item (F) shall be aggregated and applied in calculating the salary base;

(H) if the hypothetical service credit şum determined in accordance with item (F) of this subparagraph is less than the amount of hypothetical full-time service credit determined in accordance with item (C) of this subparagraph, then determine the amount of hypothetical service credit from the next position on the list which, when added together with the hypothetical service credit sum determined in accordance with item (F) of this subparagraph, shall equal the hypothetical full-time service credit determined in accordance with item (C) of this subparagraph;

(I) set forth the total hypothetical service credit from the next position on the list after such maximum number of positions referred to 'in item (F.), of this subparagraph;

(J) divide the amount of hypothetical service credit determined in ac; cordance with item (H) of this subparagraph by the total hypothetical service credit of such next position determined in accordance with item (1) of this subparagraph;

(R) add together all of the earnings from the service rendered during such portion of the salary base period from such maximum number of positions referred to in item (F) of this subparagraph;

(L) multiply the fraction determined in accordance with item (I) of this subparagraph by the amount of earnings from the service rendered during such portion of the salary base period from such next position on the list, as referred to in item (I) of this subparagraph; and

(M) add together the earnings determined in accordance with item (K) of this subparagraph and item (L) of this subparagraph, and the such earnings shall be applied in calculating the salary base in accordance with the applicable provisions of subdivision e of this section.

(ii)(A) Where a member of NYCERS has held two or more part-time positions in city-service concurrently for a total of at least nine months in each of ten consecutive years, and has made all required member contributions for such service, or a member of BERS has held two part-time

positions in education service concurrently for a total of at least nine months in each of ten consecutive years, and has made all required member contributions for such service, and such member concur; rently held two or more part-time positions during all or any portion of the salary base period, then the earnings froin such positions for that portion of the salary Þasę period during which such positions were held concurrently which shall be aggregated and applied in calculating the salary base shall be the earnings from those part-time during such

portion of such salary base period, which part-time posi

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tions are equal in number to the part-time positions which such member held concurrently for total of at least nine months in each of ten consecutive years.

(B) For the limited purpose only of determining, pursuant to item (A) of this subparagraph, whether such member has held two

such part-time positions concurrently for a total of at least nine months in each of ten consecutive years, a full-time position held by such member at any time during such ten-year period may be deemed to be a part-time position.

(7)(1) Notwithstanding any other provision of law to the contrary, for any period of time in which a member of NYCERS held concurrently two more positions in city-service for which he or she made member contribuţions' to NYCERS, or for any period of time in which а member of BERS held concurrently two or more positions in education service for which he or she made member contributions to BERS, such member,

after the effective date of retirement (or the commencement date of payability of a deferred vested retirement allowance), may withdraw that portion of his her accumulated member contributions (including interest to be credited pursuant to subparagraph (ii) of this paragraph) which is attributable to the earnings from service rendered during such period in any number of such positions up to the number of positions equal to less than the total number of such positions concurrently held in such period for which he or she made member contributions, provided that such a withdrawal of member contributions shall be permitted only for service rendered during such period in a position which, prior to any such withdrawal, such member: (A)'is

is not entitled to service credit for service rendered in such position; and

(B) is not eligible to have earnings from service rendered in such position applied in calculating his or her salary base; and

(C) is not entitled to have earnings from two or more positions which such member held concurrently during the salary base period aggregated and applied in calculating the salary base, pursuant to subparagraph (ii), of paragraph four of this subdivision, subparagraph (ii) of graph five of this subdivision or subparagraph (ii) of paragraph six of this subdivision, where such entitlement is based in whole in

part upon service in such position during such period being applied to meet the requirement that two or more positions be held concurrently for a total of at least nine months in each of ten consecutive years.

(ii) Interest shall be credited on accumulated member contributions withdrawn pursuant to subparagraph (i) of this paragraph at the same rate and in the same manner as interest is required to be credited on a refund of member contributions pursuant to the provisions of law applicable to such member.

(iii) No member shall be entitled to service credit or any of the benefits of this subdivision for any service for which member contributions have been withdrawn pursuant to this paragraph.

(8)(1)(A) Any member of the New York city teachers' retirement system who concurrently holds a position as a teacher (as defined in subdivişion seven of section 13-501 of the code) and a position in city-service in which he or she has worked an average of at least thirty hours

per week for a* least five consecutive years may elect to become a member of NYCERS and to transfer his or her membership in the New York City teachers' retirement system to NYCERS by filing simultaneously with NYCERS, during the window period (as defined in paragraph twenty-two subdivision å of this section), à duly executed and acknowledged application for membership and a duly executed and acknowledged request that his or her membership and service credit in the New York city teachers' retirement system be transferred to NYCERS.

(B) Any election of membership in NYCERS made pursuant to item (A) of this subparagraph shall be irrevocable.

(ii)(A) Upon the filing with NYCERS of a request for a transfer as provided in item (A) of subparagraph (i) of this paragraph, NYCERS shall file such request

for transfer with the New York city teachers' retirement system. Upon the filing of such request for a transfer with the New York city teachers' retirement system, such retirement system

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shall make a transfer of reserves and accumulated member contributions to NYCERS in the manner required by section forty-three of the RSSL.

(B) Nothing contained in the preceding provisions of this paragraph or of any other law shall be construed (a) as imposing any restriction der the third sentence of subdivision d of such section forty-three on the determination of the salary base for benefit computation purposes with respect

any person whose membership and service credit are transferred to NYCERS pursuant to the applicable preceding provisions of this paragraph, or (b) as making the last sentence of such subdivision d applicable to any such transferee.

(iii) Any member of the New York city teachers' retirement system who did not meet the requirements of subparagraph (i) of this, paragraph to transfer his or her membership to NYCERS because he or she, during the window period, did not concurrently hold a position

teacher (as defined in subdivision seven of section 13-501 of the code) and a position in city-service in which he or she had worked an average of at least thirty hours per week for at least five consecutive years, and who shall meet all of such requirements for such transfer on November thirtieth, nineteen hundred ninety-five, may elect to become a member of NYCERS and to transfer his or her membership

in the New York City teachers' retirement system to NYCERS by filing simultaneously with NYCERS, during the six-month period which commences on December first, nineteen hundred ninety-five and ends on May thirty-first, nineteen hundred ninety-five, & duly executed and acknowledged application for bership and a duly executed and acknowledged request that his or her membership and service credit in the New York city teachers' retirement system be transferred to NYCERS, provided he or she meets all of such requirements on such date of filing. The provisions of item (B) of subparagraph (i) of this paragraph and of subparagraph (ii) of this paragraph shall be applicable to any such transfer

pursuant to this subparagraph.

(iv) Notwithstanding the provisions of subparagraph (i) of paragraph two of this subdivision, or any other provision of law to the contrary, where person transferred his or her membership in the New York city teachers' retirement system to NYCERS pursuant to the provisions of this paragraph, the service rendered by such member in a position as a teacher (as defined in subdivision seven of section 13-501 of the code), prior to such transfer for which credit was transferred to NYCERS, and the service rendered by such member in such position as a teacher while

member of NYCERS after such transfer to NYCERS, shall be deemed to be city-service for all purposes including, but not limited to, the determination

such member's rights pursuant to the provisions of paragraphs one through seven of this subdivision, provided that the obligations of such member to make member contributions based on such service shall be the same as if such service were city-service. 8.

Retirement system membership of school crossing guards. (1) Any person employed by the New York city police department in the title of school crossing guard (A) who is not a member of any public retirement system of the state of New York or any political subdivision thereof at the time he or she files an application for membership in BERS, or (B) who is a member of another public retirement system of such state political subdivision thereof, and who meets all of the requirements for & transfer of membership from such retirement system to BERS pursuant to section forty-three of the RSSL, may elect to become a member of BERS by filing with BERS

duly executed and acknowledged application for membership.

(2) Subject to the provisions of paragraph three of this subdivision, any person who, on the effective date of the act which added this paragraph, is employed by the New York city police department in the title of school crossing guard and who, immediately prior to such effective date, is a member of NYCERS shall, on such effective date, become & member of BERS and shall have his or her membership in NYCERS transferred to BERS.

(3) Any person who,, on the effective date of the act which added this paragraph, is employed in such title of school crossing guard and who, immediately prior to such effective date, is a member of NYCERS may elect to remain a member of NYCERS and to void such transfer to BERS pursuant to paragraph two of this subdivision by filing, within ninety days after such effective date, written notice of such election with the executive director of NYCERS and the executive director of BERS.

(4) For all persons who are transferred from NYCERS TO BERS pursuant to paragraph two of this subdivision, NYCERS shall make a

transfer of

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