BILL NUMBER: S7119
SPONSOR: CANZONERI-FITZPATRICK
 
TITLE OF BILL:
An act to authorize the widow of Howard Mahler to file a retirement
option election form
 
PURPOSE:
To allow Robin Garfinkle to file an option election form on behalf of
her deceased husband Howard Mahler.
 
SUMMARY OF PROVISIONS:
Section 1. Notwithstanding any other provision of law to the contrary,
Robin Garfinkle, the widow of Howard Mahler, who was employed by the
Office of Alcoholism and Substance Abuse Services and was a member of
the New York state and local employees' retirement system, and who died
on December 23, 2014 prior to filing a retirement election form with the
New York state and local employees' retirement system and after 28 years
and 11 months of state service, shall be authorized to file such option
election form on behalf of her deceased husband with a joint allowance
full option, if on or before one year after the effective date of this
act she shall submit a request therefor to the state comptroller. In
addition, Howard Mahler's date of retirement shall be deemed to have
been December 22, 2014.
§ 2. All costs shall be borne by the state of New York, and the amount
payable to Robin Garfinkle shall be the full amount otherwise owed
pursuant to the provisions of this act, except any amounts paid by the
New York state and local employees' retirement system as the result of
the death of Howard Mahler prior to the filing of the request for a
service retirement benefit pursuant to this act shall be deducted from
the service retirement benefit payable thereafter.
§ 3. This act shall take effect immediately.
 
JUSTIFICATION:
This act is designed to provide financial assistance to the widow of
Howard Mahler, who was employed by the Office of Alcoholism and
Substance Abuse Services and a member of the NYS and local employees'
retirement system. Mr. Mahler died on December 23, 2014 prior to filing
a retirement election form with New York state and local employees'
retirement system. This bill allows Robin Garfinkle to file an option
election form on behalf of her deceased husband with a joint allowance
full option with a retirement date of December 2 2, 2014. If this bill
is enacted, an immediate past service cost of $946,000 borne by New York
State will be paid to Robin Garfinkle.
 
LEGISLATIVE HISTORY:
2023-24: S7324A Reported to Finance
2021-22: S.2935A Passed Senate
2019-20: S4251A Referred to Civil service.
 
FISCAL IMPLICATIONS:
This bill would deem Howard Mahler retired effective December 22, 2014,
notwithstanding their death on December 23, 2014. Robin Garfinkle, the
widow of Howard Mahler, shall be authorized to file an option election
form selecting the joint allowance full option on behalf of their
deceased husband. The amount paid to Robin Garfinkle shall be less any
sums previously paid by the New York State and Local Retirement System
to any beneficiary of Howard Mahler.
If this bill is enacted during the 2024 Legislative Session, there will
be an immediate past service cost of approximately $1.26 million which
will be borne by the State of New York as a one-time payment. This
estimate assumes that payment will be made on March 1, 2025.
Summary of relevant resources:
Membership data as of March 31, 2023 was used in measuring the impact of
the proposed change, the same data used in the April 1, 2023 actuarial
valuation. Distributions and other statistics can be found in the 2023
Report of the Actuary and the 2023 Annual Comprehensive Financial
Report.
The actuarial assumptions and methods used are described in the 2023
Annual Report to the Comptroller on Actuarial Assumptions, and the
Codes, Rules and Regulations of the State of New York: Audit and
Control.
The Market Assets and GASB Disclosures are found in the March 31, 2023
New York State and Local Retirement System Financial Statements and
Supplementary Information.
I am a member of the American Academy of Actuaries and meet the Quali-
fication Standards to render the actuarial opinion contained herein.
This fiscal note does not constitute a legal opinion on the viability of
the proposed change nor is it intended to serve as a substitute for the
professional judgment of an attorney.
This estimate, dated April 9, 2024, and intended for use only during the
2024 Legislative Session, is Fiscal Note No. 2024-162, prepared by the
Actuary for the New York State and Local Retirement System.
 
EFFECTIVE DATE:
This act shall take effect immediately.