End of Watch: NYPD & FDNY Pension Drafting in the Era of the Retirement Wave: Why Citing Majauskas Is No Longer Enough

• 1 How pension tier determines benefit formula, retirement timing, calculation, and DRO drafting strategy
• 2 When to use a Majauskas fraction versus a fixed share in NYPD and FDNY DROs
• 3 How buyback credit paid with marital funds increases marital service and expands the Majauskas numerator
• 4 Why a DRO must be on file before retirement to preserve survivor benefits and irrevocable option elections

Based on transcript analysis