OPINION OF THE COURT
ACOSTA, J.
The primary issue before the Court is whether the City of New York's decision to not apply an increased-take-home-pay (ITHP) benefit to police officers and firefighters placed into tier 3 of the retirement system after July 1, 2009, and to continue deducting 3% of their wages towards their retirement benefits, violates Retirement and Social Security Law § 440 (b). We hold...
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