N.Y. Retirement & Social Security Law § 361-a: Special accidental death benefit

* § 361-a. Special accidental death benefit. a. Notwithstanding any

other provision of law, 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 who is or are receiving

the accidental death benefit provided by section three hundred sixty-one

of this chapter, shall also be paid the special accidental death benefit

authorized by this section.

b. The special accidental death benefit shall be payable from the

pension accumulation fund, 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 or, if a student, under the

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

death of the deceased member:

1. The total accidental death benefit, without a reduction pursuant to

section three hundred sixty-four of this chapter, 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.

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, 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

January first, two thousand one the term salary shall in no case be less

than the full salary payable to a police officer in the highest

grade-step (in the case of a deceased police officer) or a firefighter

in the highest grade-step (in the case of a deceased firefighter) while

employed by a department or uniformed force on the date of such

employee's death. Provided further that for the purpose of any payment

on or after January first, two thousand one, 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-step of a

supervisory position (in the case of a police superior officer deceased

on or after January first, two thousand one 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-step of a supervisory

position (in the case of a fire officer deceased on or after January

first, two thousand one who had been appointed to and was serving in

such a supervisory position) employed by a department or uniformed force

on the date of such employee's death.

e. 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 a student, 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 a student,

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

comptroller, in his discretion, shall determine. 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, if a student, attained the age of twenty-three

or sooner die.

f. For purposes of this section, the term "student" means a person

enrolled in an accredited institution of higher education for at least

twelve semester hours for a semester of not less than fifteen weeks,

inclusive of examination periods; or eight semester hours a quarter; or,

in programs not organized on a semester or quarter basis, twenty-four

semester hours for an academic year of not more than twelve months or

the equivalent, as determined by the commissioner of education. A

student shall be considered full-time for a program organized on an

academic-year basis only if the student has filed a plan of study with

the institution for the entire academic year.

* NB There are 2 § 361-a's