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The changes for FY 2026 through FY 2029 reflect the updated estimates provided by the Office of the Actuary to account for: Updated membership census data as of June 30, 2024 Adjustments to reflect collective bargaining agreements Recognition of the FY 2024 investment gain of 10 percent Impact of recent legislation, including the reduction to the number of years from five years to three years used to calculate the Final Average Salary for certain TIER 3 and TIER 6 members of the New York City Retirement Systems (NYCRS)