Tier 2

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Tier 2 – Plan C, Plan D, and Plan CPP-I – Summary Plan Description (SPD)

INTRODUCTION

This booklet is called a Tier 2 Summary Plan Description or SPD for short. It is published by the New York City Employees’ Retirement System (NYCERS), and is intended to summarize all of the provisions relating to retirement plans, programs and other benefits offered to New York City employees who became members on or after July 1, 1973 and prior to July 27, 1976, or were otherwise made eligible for Tier 2 benefits. Laws affecting your pension tier or plan can be enacted in any given year, which may result in possible inaccuracies within this SPD.