N.Y. Retire. & Soc. Sec. Law § 361-A

Current through 2024 NY Law Chapter 457
Section 361-A - [Multiple versions] 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-four 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

301.2%

1978

289.5%

1979

278.2%

1980

267.1%

1981

256.5%

1982

246.1%

1983

236.0%

1984

226.2%

1985

216.7%

1986

207.5%

1987

198.5%

1988

189.8%

1989

181.4%

1990

173.2%

1991

165.2%

1992

157.5%

1993

150.0%

1994

142.7%

1995

135.7%

1996

128.8%

1997

122.1%

1998

115.7%

1999

109.4%

2000

103.3%

2001

97.4%

2002

91.6%

2003

86.0%

2004

80.6%

2005

75.4%

2006

70.2%

2007

65.3%

2008

60.5%

2009

55.8%

2010

51.3%

2011

46.9%

2012

42.6%

2013

38.4%

2014

34.4%

2015

30.5%

2016

26.7%

2017

23.0%

2018

19.4%

2019

15.9%

2020

12.6%

2021

9.3%

2022

6.1%

2023

3.0%

2024

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.

N.Y. Retire. and Soc. Sec. Law § 361-A

Amended by New York Laws 2024, ch. 162,Sec. 2, eff. 7/1/2024.
Amended by New York Laws 2023, ch. 213,Sec. 2, eff. 7/1/2023.
Amended by New York Laws 2022, ch. 528,Sec. 2, eff. 7/1/2022.
Amended by New York Laws 2021, ch. 327,Sec. 2, eff. 7/1/2021.
Amended by New York Laws 2020, ch. 58,Sec. XXX-B-NNN-2, eff. 7/1/2020.
Amended by New York Laws 2019, ch. 382,Sec. 2, eff. 7/1/2019.
Amended by New York Laws 2018, ch. 179,Sec. 2, eff. 7/1/2018.
Amended by New York Laws 2017, ch. 76,Sec. 2, eff. 7/1/2017.
Amended by New York Laws 2016, ch. 347,Sec. 2, eff. 7/1/2016.
Amended by New York Laws 2015, ch. 23,Sec. 2, eff. 7/1/2015.
Amended by New York Laws 2014, ch. 104,Sec. 2, eff. 7/1/2014.
Amended by New York Laws 2013, ch. 196,Sec. 2, eff. 7/1/2013.