N.Y. General Municipal Law § 208-f: Special accidental death benefit

§ 208-f. Special accidental death benefit. a. Notwithstanding any

other provision of law, the special accidental death benefit provided by

this section shall be paid to the widow or widower or the deceased

member's children under the age of eighteen, or, if a student under the

age of twenty-three, if the widow or widower has died, or to the

deceased member's parents if the member has no widow, widower, children

under the age of eighteen, or a student under the age of twenty-three,

of: (i) a deceased member of a pension or retirement system of a police

department or paid fire department of a city, town or village; (ii) a

deceased paid member of the police force of the police department of the

New York city transit authority; (iii) a deceased paid member of the

police force of the police department of the New York city housing

authority; (iv) a deceased paid member of the uniformed correction force

of the New York city department of correction; (v) a deceased paid

uniformed member of a county sheriff's department (outside the city of

New York); (vi) a deceased employee of the city of New York or the New

York city health and hospitals corporation in a title whose duties are

those of an emergency medical technician or advanced emergency medical

technician (as those terms are defined in section three thousand one of

the public health law), or in a title whose duties require the

supervision of employees whose duties are those of an emergency medical

technician or advanced emergency medical technician (as those terms are

defined in section three thousand one of the public health law); (vii) a

deceased paid bridge and tunnel member of the New York city employees'

retirement system; (viii) a deceased paid member of the uniformed force

of the New York city department of sanitation; or (ix) a deceased paid

deputy sheriff member of the New York city sheriff's department,

providing the widow or widower is ineligible to receive benefits

pursuant to section three hundred sixty-one-a of the retirement and

social security law as amended by chapter seven hundred thirty-three of

the laws of nineteen hundred ninety and the deceased member:

1. Died before the effective date of his or her retirement, as the

natural and proximate result of an accident sustained in the performance

of duty in the service upon which his membership was based, and

2. Did not cause such accident by his or her own willful negligence,

and

3. At the time of such accident was actually a member of: (i) a

pension or retirement system of a police department or paid fire

department of a city, town or village; (ii) a pension or retirement

system covering the police force of the police department of the New

York city transit authority; (iii) a pension or retirement system

covering the police force of the police department of the New York city

housing authority; (iv) a pension or retirement system covering the

uniformed correction force of the New York city department of

correction; (v) a pension or retirement system covering uniformed

members of a county sheriff's department (outside the city of New York);

(vi) a pension or retirement system covering employees of the city of

New York, or the New York city health and hospitals corporation in a

title whose duties are those of an emergency medical technician or

advanced emergency medical technician (as those terms are defined in

section three thousand one of the public health law), or in a title

whose duties require the supervision of employees whose duties are those

of an emergency medical technician or advanced emergency medical

technician (as those terms are defined in section three thousand one of

the public health law); (vii) a pension or retirement system covering

paid bridge and tunnel members of the New York city employees'

retirement system; (viii) a pension or retirement system covering paid

members of the uniformed force of the New York city department of

sanitation; or (ix) a pension or retirement system covering paid deputy

sheriff members of the New York city sheriff's department.

b. The special accidental death benefit shall be paid by the county,

city, town or village which employed the deceased member at the time of

death, and shall consist of a pension which is equal to the salary of

the deceased member, reduced by the sum of each of the following

benefits received by the widow or widower or the deceased member's

children under the age of eighteen, if the widow or widower has died, or

to the deceased member's parents if the member has no widow, widower,

children under the age of eighteen, or a student under the age of

twenty-three, on account of the death of the deceased member:

1. Any death benefit and any supplementation thereto paid by the said

county, city, town or village in the form of a pension, and

2. The social security benefit payable on July first, nineteen hundred

seventy-eight for death occurring prior to July first, nineteen hundred

seventy-eight; or the social security benefit payable immediately after

death if such death occurs on or after July first, nineteen hundred

seventy-eight. In the event the social security benefit is reduced to an

amount less than that noted in this paragraph, the amount of special

accidental death benefit shall be increased by the amount of the social

security reduction.

3. The workers' compensation benefit.

In the case of a deceased member who died prior to January first,

nineteen hundred seventy-eight the salary shall be increased by a

percentage which shall be determined on the basis of the consumer price

index (all items--U.S. city average), published by the United States

bureau of labor statistics. The percentage shall be determined as the

ratio of two indexes, the denominator of which is the average of the

twelve monthly consumer price indexes of the calendar year of the death

of the member and the numerator of which is the average of the twelve

monthly consumer price indexes for the calendar year nineteen hundred

seventy-seven. Said ratio, minus one, shall be expressed as a percentage

and shall be adjusted to the nearest one-tenth of one per centum.

c. Commencing July first, two thousand twenty-six the special

accidental death benefit paid to a widow or widower or the deceased

member's children under the age of eighteen or, if a student, under the

age of twenty-three, if the widow or widower has died, or to the

deceased member's parents if the member has no widow, widower, children

under the age of eighteen, or a student under the age of twenty-three,

shall be escalated by adding thereto an additional percentage of the

salary of the deceased member (as increased pursuant to subdivision b of

this section) in accordance with the following schedule:

calendar year of death

of the deceased member per centum

1977 or prior 325.6%

1978 313.2%

1979 301.2%

1980 289.5%

1981 278.2%

1982 267.1%

1983 256.5%

1984 246.1%

1985 236.0%

1986 226.2%

1987 216.7%

1988 207.5%

1989 198.5%

1990 189.8%

1991 181.4%

1992 173.2%

1993 165.2%

1994 157.5%

1995 150.0%

1996 142.7%

1997 135.7%

1998 128.8%

1999 122.1%

2000 115.7%

2001 109.4%

2002 103.3%

2003 97.4%

2004 91.6%

2005 86.0%

2006 80.6%

2007 75.4%

2008 70.2%

2009 65.3%

2010 60.5%

2011 55.8%

2012 51.3%

2013 46.9%

2014 42.6%

2015 38.4%

2016 34.4%

2017 30.5%

2018 26.7%

2019 23.0%

2020 19.4%

2021 15.9%

2022 12.6%

2023 9.3%

2024 6.1%

2025 3.0%

2026 0.0%

d. For the purpose of this section, salary shall be the regular

compensation earned during the member's last twelve months of service in

full pay status as a member, or, if he or she had not completed twelve

months of service prior to the date of death, the compensation he or she

would have earned had he or she worked for the twelve months prior to

such date, provided, that for the purpose of any payment on or after

July first, nineteen hundred ninety-five the term salary shall in no

case be less than the full salary payable to a first grade police

officer (in the case of a deceased police officer) or a first grade

firefighter (in the case of a deceased firefighter) employed by a

department or uniformed force described in subdivision c of this section

on the date of such employee's death. Provided further, that for the

purpose of any payment on or after July first, nineteen hundred

ninety-six the term salary shall in no case be less than the earnings

that would have been payable to a police superior officer were he or she

in the highest grade of a supervisory position (in the case of a police

superior officer deceased on or after July first, nineteen hundred

ninety-five who had been appointed to and was serving in such a

supervisory position) or payable to a fire officer were he or she in the

highest grade of a supervisory position (in the case of a fire officer

deceased on or after July first, nineteen hundred ninety-five who had

been appointed to and was serving in such a supervisory position)

employed by a department or uniformed force described in subdivision c

of this section on the date of such employee's death, and provided

further that, for the purpose of any payment on or after September

tenth, two thousand one, in the case of a police officer, a firefighter,

a police superior officer, or fire officer acting in a higher rank, the

term salary shall in no case be less than the earnings that would have

been payable at the highest grade of such higher rank.

e. There shall be appropriated to the general fund an amount equal to

the special accidental death benefits paid pursuant to subdivisions b

and c of this section during each preceding state fiscal year, as

certified to the comptroller by the appropriate municipal official, for

the purposes of reimbursing such special accidental death benefits.

The monies appropriated and made available pursuant to this

subdivision shall be paid under rules and regulations adopted by the

comptroller and subject to the approval of the director of the budget

upon the audit and warrant of the comptroller on vouchers certified or

approved as provided by law.

f. The special accidental death benefit shall be paid to:

1. The member's widow or widower to continue during his or her

lifetime. If he or she shall leave no widow or widower, or if his or

her widow or widower shall die before all his or her children shall have

attained age eighteen or, if students shall have attained the age of

twenty-three, or sooner die, then to

2. His or her child or children under age eighteen, or, if students,

under age twenty-three, divided in such manner as the comptroller, in

his discretion, shall determine, or sooner die, then to

3. His or her parents if the member has no widow, widower, children

under the age of eighteen, or a student under the age of twenty-three,

for their lifetimes. Such pension shall continue in the same amount as

received by the member's widow or widower as a joint and survivor

pension until every such child shall have attained age eighteen or

sooner die.

g. Notwithstanding any other provision of law to the contrary, and

solely for the purposes of this section, a member otherwise covered by

this section shall be deemed to have died as the natural and proximate

result of an accident sustained in the performance of duty upon which

his or her membership is based, and not as a result of willful

negligence on his or her part, provided that such member was in active

service upon which his or her membership is based at the time that such

member was ordered to active duty pursuant to Title 10 of the United

States Code, with the armed forces of the United States or to service in

the uniformed services pursuant to Chapter 43 of Title 38 of the United

States Code, and such member died while on such active duty or service

in the uniformed services on or after June fourteenth, two thousand five

while serving on such active military duty or in the uniformed services.

h. Notwithstanding any other provision of law, if (i) a member of a

pension or retirement system covering a police department or paid fire

department of a city, town or village; (ii) a member of a pension or

retirement system covering the uniformed corrections force of the New

York city department of corrections; (iii) a member of a pension or

retirement system covering a county sheriff's department (outside of the

city of New York); (iv) a deputy sheriff member of the New York city

employees' retirement system; (v) a member of the New York city

employees' retirement system who is an employee of the city of New York

or the New York city health and hospitals corporation in a title whose

duties are those of an emergency medical technician or advanced

emergency medical technician (as those terms are defined in section

three thousand one of the public health law), or in a title whose duties

require the supervision of employees whose duties are those of an

emergency medical technician or advanced emergency medical technician

(as those terms are defined in section three thousand one of the public

health law); (vi) a bridge and tunnel member of the New York city

employees' retirement system, who: (1) has met the criteria of

subdivision g of section sixty-three of the retirement and social

security law, subdivision g of section three hundred sixty-three of the

retirement and social security law, subdivision h of section three

hundred sixty-three-bb of the retirement and social security law,

subdivision g of section five hundred seven of the retirement and social

security law, subdivision c of section five hundred seven-c of the

retirement and social security law, subdivision h of section five

hundred fifty-six of the retirement and social security law, subdivision

h of section six hundred five of the retirement and social security law,

subdivision h of section six hundred five-a of the retirement and social

security law, subdivision d of section six hundred five-b of the

retirement and social security law as added by chapter five hundred four

of the laws of two thousand two, subdivision b of section six hundred

five-c of the retirement and social security law, subdivision c of

section six hundred seven-b of the retirement and social security law,

subdivision one of section 13-252.1 of the administrative code of the

city of New York, subdivision one of section 13-353.1 of the

administrative code of the city of New York, or subdivision b of section

13-168 of the administrative code of the city of New York; and (2) dies

in active service from a qualifying condition or impairment of health,

as defined in each of the foregoing subdivisions, that is determined by

the applicable head of the retirement system or applicable medical board

to have been caused by such member's participation in the World Trade

Center rescue, recovery or cleanup operations, then unless the contrary

be proven by competent evidence, such member shall be deemed to have

died as a natural and proximate result of an accident sustained in the

performance of duty and not as a result of willful negligence on his or

her part. Upon such determination, the eligible beneficiary of such

member, as defined in either section sixty-one, five hundred one or six

hundred one of the retirement and social security law, section 13-149,

13-244 or 13-347 of the administrative code of the city of New York

shall be entitled to a special accidental death benefit as provided by

this section, payable in accordance with subdivisions b, c and d of this

section.

i. Notwithstanding any other provision of law, if (i) a retiree of a

pension or retirement system covering a police department or paid fire

department of a city, town or village; (ii) a retiree of a pension or

retirement system covering the uniformed corrections force of the New

York city department of corrections; (iii) a retiree of a pension or

retirement system covering a county sheriff's department (outside of the

city of New York); (iv) a retired deputy sheriff member of the New York

city employees' retirement system; (v) a retired member of the New York

city employees' retirement system who was an employee of the city of New

York or the New York city health and hospitals corporation in a title

whose duties are those of an emergency medical technician or advanced

emergency medical technician (as those terms are defined in section

three thousand one of the public health law) or in a title whose duties

require the supervision of employees whose duties are those of an

emergency medical technician or advanced emergency medical technician

(as those terms are defined in section three thousand one of the public

health law); or (vi) a retired bridge and tunnel member of the New York

city employees' retirement system, who: (1) has met the criteria of

subdivision g of section sixty-three of the retirement and social

security law, subdivision g of section three hundred sixty-three of the

retirement and social security law, subdivision h of section three

hundred sixty-three-bb of the retirement and social security law,

subdivision g of section five hundred seven of the retirement and social

security law, subdivision c of section five hundred seven-c of the

retirement and social security law, subdivision h of section five

hundred fifty-six of the retirement and social security law, subdivision

h of section six hundred five of the retirement and social security law,

subdivision h of section six hundred five-a of the retirement and social

security law, subdivision d of section six hundred five-b of the

retirement and social security law as added by chapter five hundred four

of the laws of two thousand two, subdivision b of section six hundred

five-c of the retirement and social security law, subdivision c of

section six hundred seven-b of the retirement and social security law,

subdivision one of section 13-252.1 of the administrative code of the

city of New York, subdivision one of section 13-353.1 of the

administrative code of the city of New York, or subdivision b of section

13-168 of the administrative code of the city of New York, or would have

met the criteria if not already retired on an accidental disability; and

(2) has not been retired for more than thirty-five years; and (3) dies

from a qualifying condition or impairment of health, as defined in each

of the foregoing subdivisions, that is determined by the applicable head

of the retirement system or applicable medical board to have been caused

by such retiree's participation in the World Trade Center rescue,

recovery or cleanup operations, then unless the contrary be proven by

competent evidence, such retiree shall be deemed to have died as a

natural and proximate result of an accident sustained in the performance

of duty and not as a result of willful negligence on such retiree's

part. Upon such determination, the eligible beneficiary of such retiree,

as defined in either section sixty-one, five hundred one or six hundred

one of the retirement and social security law or section 13-149, 13-244,

or 13-347 of the administrative code of the city of New York shall be

entitled to a special accidental death benefit as provided by this

section, payable in accordance with subdivisions b, c and d of this

section, however, for the purposes of determining the salary base upon

which the special accidental death benefit is calculated, the retiree

shall be deemed to have died on the date of such retiree's retirement.

In no event shall the special accidental death benefit be paid unless a

written application is made by the eligible beneficiary of such retiree

to the head of the applicable retirement system requesting conversion of

the retiree's service or disability benefit to an accidental death

benefit and upon the approval of said application. At the time of such

conversion, the eligible beneficiary shall relinquish all rights to the

prospective benefits under the service or disability retirement benefit,

including any post-retirement death benefits, since the retiree's death.

If the eligible beneficiary is not the only beneficiary receiving or

entitled to receive a benefit under the service or disability retirement

benefit (including, but not limited to, post-retirement death benefits

or benefits paid or payable pursuant to the retiree's option selection),

the special accidental death benefit payments to the eligible

beneficiary will be reduced by any amounts paid or payable to any other

beneficiary.

j. In the case of a deceased member who died prior to the effective

date of this subdivision, the payment of the benefit to the deceased

member's parents shall commence on the effective date of this

subdivision, provided, however that the benefit amount shall be deemed

to have been subject to annual increases pursuant to subdivision b of

this section and escalation pursuant to subdivision c of this section,

from the date of such member's death.

k. In the case of a deceased county member who died prior to the

effective date of this subdivision, the payment of the benefit to the

deceased member's beneficiaries pursuant to subdivision f of this

section, shall commence on the effective date of this subdivision,

provided, however that the benefit amount shall be deemed to have been

subject to annual increases pursuant to subdivision b of this section

and escalation pursuant to subdivision c of this section, from the date

of such member's death.