N.Y. Comp. Codes R. & Regs. tit. 2, § 154.9
(b) Within 30 days after the amendment of any of the terms of a State-administered defined contribution volunteer firefighter service award program set forth in the adoption or transfer agreement, or the termination of the sponsor's participation in a State-administered defined contribution volunteer firefighter service award program, the chief executive officer of the sponsor shall file with the administrator a verified notice of amendment or notice of termination which shall contain the following:
(3) an opinion of legal counsel which shall: