NY Ret & SS L § 361-A (2021)
2021 New York Laws RSS - Retirement and Social Security Article 8 - New York State and Local Police and Fire Retirement System Title 8 - Death Benefits and Disability Retirement 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, and2. 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-one  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 deathof the deceased member              per centum1977 or prior                    267.1%1978                             256.5%1979                             246.1%1980                             236%1981                             226.2%1982                             216.7%1983                             207.5%1984                             198.5%1985                             189.8%1986                             181.4%1987                             173.2%1988                             165.2%1989                             157.5%1990                             150.0% 1991                             142.7%1992                             135.7%1993                             128.8%1994                             122.1%1995                             115.7%1996                             109.4%1997                             103.3%1998                              97.4%1999                              91.6%2000                              86.0%2001                              80.6%2002                              75.4%2003                              70.2%2004                              65.3%2005                              60.5%2006                              55.8%2007                              51.3%2008                              46.9%2009                              42.6%2010                              38.4%2011                              34.4%2012                              30.5%2013                              26.7%2014                              23.0%2015                              19.4%2016                              15.9%2017                              12.6%2018                               9.3%2019                               6.1%2020                               3.0%2021                               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 to2.  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