New York Retirement and Social Security Code § 186

Public pension fund group life insurance
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§ 186. Public pension fund group life insurance.  The trustee or\ntrustees of a fund are authorized to take such steps as are necessary to\nafford any ordinary death benefit provided by such fund in the form of\ngroup life insurance upon a determination that to do so would guarantee\na more favorable tax treatment of the benefit to beneficiaries of\nmembers on whose behalf such benefit is payable.\n

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