Relates to establishing a defined contribution program for which elected officials are deemed mandatory members

This bill creates a mandatory defined contribution retirement program for New York elected officials who first join a public retirement system on or after April 1, 2026. It requires these officials to participate in the program, replacing traditional pension accrual with employer contributions of 4% of wages plus matching up to 3%, while participants cannot earn retirement credits under other systems. The program, administered through existing public retirement systems, includes death benefits based on years of service (1-3 years' salary) and prohibits revoking enrollment. It applies exclusively to elected officials meeting the 2026 entry date, not all public employees.