Idaho Code § 72-1447: Payment of pensions — Amount to be paid — Parties entitled thereto.

Any firefighter, spouse, child or children of a firefighter entitled to compensation under the Workers’ Compensation Law, shall draw benefits under this chapter only to the extent that the benefits under this chapter exceed those to which he or she shall be entitled under the Workers’ Compensation Law of Idaho. In no case, however, will a firefighter’s regular retirement benefit be equal to more than one hundred per cent (100%) of the firefighter’s average compensation for the three (3) consecutive years of employment which produce the greatest aggregate compensation. If the benefit is calculated to exceed one hundred per cent (100%) of the firefighter’s average compensation, the firefighter shall be eligible for and may choose either:

(1) An annual service retirement allowance equal to the firefighter’s average annual compensation for the three (3) consecutive years of employment which produced the greatest aggregate compensation; or

(2) A separation benefit.