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LYNCH v. CITY OF NEW YORK

No. 119

23 N.Y.3d 757 (2014)

16 N.E.3d 1204

992 N.Y.S.2d 726

2014 NY Slip Op 4873

PATRICK LYNCH, as President of the Patrolmen's Benevolent Association of the City of New York, Inc., et al., Respondents, v. CITY OF NEW YORK et al., Appellants.

Court of Appeals of New York.

Decided June 30, 2014.

Attorney(s) appearing for the Case

Michael A. Cardozo , Corporation Counsel, New York City ( Keith M. Snow , Leonard Koerner and Paul T. Rephen of counsel).

Dechert LLP, New York City ( James M. McGuire and Edward A. McDonald of counsel), and Michael T. Murray , Patrolmen's Benevolent Association of the City of New York, Inc. ( Allison E. Maue of counsel), for Patrick Lynch and another, respondents.

Seelig Law Offices, LLC, New York City ( Philip H. Seelig , of counsel), for Roy Richter and another, respondents.

Gleason Dunn Walsh & O'Shea, Albany ( Ronald G. Dunn of counsel), for Sergeants Benevolent Association of the City of New York, Inc., amicus curiae.

Certilman Balin Adler & Hyman, LLP, East Meadow ( Paul S. Linzer of counsel), for Uniformed Firefighters Association of Greater New York, Local 94, IAFF, AFL-CIO, amicus curiae.

Chief Judge LIPPMAN and Judges GRAFFEO, SMITH, PIGOTT and RIVERA concur; Judge ABDUS-SALAAM taking no part.

OPINION OF THE COURT

READ, J.

We are asked on this appeal whether Retirement and Social Security Law § 480 (b) requires the City of New York (the City) to make "Increased-Take-Home-Pay" (ITHP) pension contributions on behalf of New York City police officers and firefighters appointed on or after July 1, 2009. These public employees are tier 3 members of the New York City Police Pension Fund (the PPF) and the New York City Fire Department Pension Fund...

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