2023 Texas Statutes › Vernon's Civil Statutes › Title 109 - Pensions › Article 6243o. Police and Fire Fighter Retirement System in Municipalities of 750,000 to 1,000,000 › Article 6. Beneficiary's Benefits › Section 6.02. Death Benefit Annuity for Surviving Spouses and Children

Sec. 6.02. DEATH BENEFIT ANNUITY FOR SURVIVING SPOUSES AND CHILDREN.    (a)  Subject to Section 6.03 of this Act and the provisions of this section, if a member dies leaving a surviving spouse or at least one dependent child, the surviving spouse and the children are entitled to receive from the fund an aggregate death benefit annuity, computed and payable from the date of the member's death.  The surviving spouse may elect the annuity in an amount that is equal to either:
(1)  75 percent of the member's average total salary; or
(2)  the same percentage of the member's average total salary that the member would have been entitled to receive as a retirement annuity if the member could have retired on the date of death.
(a-1)  This subsection applies only to a death benefit annuity payable under Subsection (a) of this section on August 31, 2023, that is based on the service of a member who died after September 1, 2005, but before September 1, 2023.  If the amount of a death benefit annuity subject to this section is less than 75 percent of the member's average total salary, excluding any applicable cost-of-living increases to the annuity under Section 5.09 of this Act, and the member's surviving spouse did not elect to receive a portion of the benefit in a lump-sum payment under Section 6.14 of this Act, the amount of the annuity shall increase beginning on September 1, 2023, to an amount equal to 75 percent of the member's average total salary plus the amount of any cost-of-living increases provided under Section 5.09 of this Act.  A member's surviving spouse or dependent child who is receiving an annuity subject to this section is not entitled to any additional payment under this subsection for the period before September 1, 2023.
(b) The amount of a death benefit annuity computed under Subsection (a) of this section may not exceed the service retirement annuity to which a member with the same average total salary and with 27 years of service credit would be entitled.
(c)  Subject to the provisions of this section, if a retiree other than a retiree receiving a disability pension under Section 5.03(a) of this Act dies leaving a surviving spouse or at least one dependent child, the surviving spouse and dependent children are entitled to receive from the fund an aggregate death benefit annuity, computed and payable from the date of the member's death, in an amount that is equal to the lesser of:
(1)  the retirement annuity to which a member with the same average total salary as the deceased retiree and 27 years of service credit would be entitled if the member retired on the date of the deceased retiree's death; or
(2)  the retirement annuity the retiree was receiving at the time of the retiree's death.
(c-1)  Subject to the provisions of this section, if a retiree receiving a disability pension under Section 5.03(a) of this Act dies leaving a surviving spouse or at least one dependent child, the surviving spouse and dependent children are entitled to receive from the fund an aggregate death benefit annuity, computed and payable from the date of the retiree's death, equal to 50 percent of the retiree's average total salary as of the date of retirement.
(d)  Subject to Subsection (d-2) of this section, if, at the time a death benefit annuity becomes payable under Subsection (a), (c), or (c-1) of this section, the deceased member or retiree leaves a surviving spouse and at least one dependent child, the board shall award:
(1)  75 percent of the annuity to the surviving spouse; and
(2)  25 percent of the annuity:
(A)  to the dependent child, if there is only one; or
(B)  if there is more than one dependent child, in equal shares to each child.
(d-1)  The allocation of an annuity under Subsection (d) of this section is effective as to all annuities payable by the fund as of October 1, 2009, that are payable in part to a surviving spouse and in part to one or more surviving children.  This subsection applies only to benefits payable by the fund after September 30, 2009, and does not affect benefits paid or payable by the fund before October 1, 2009.
(d-2)  If, at the time a death benefit annuity becomes payable under Subsection (a), (c), or (c-1) of this section, a retiree leaves a surviving spouse who is not entitled to an annuity on the date of the retiree's death under Subsection (g-1) of this section as the result of Subsection (g-3) of this section and the deceased retiree has one or more dependent children, the dependent child or children shall be awarded 100 percent of the death benefit annuity until the annuity to the surviving spouse becomes payable under Subsection (g-3) of this section.
(e)  If, at the time a death benefit annuity under Subsection (a), (c), or (c-1) of this section becomes payable, the deceased leaves a surviving spouse and no dependent child, the board shall award the annuity to the surviving spouse.
(f)  If, at the time a death benefit annuity under Subsection (a), (c), or (c-1) of this section becomes payable, the deceased leaves no surviving spouse and at least one dependent child, the board shall award the annuity:
(1)  to the dependent child, if there is only one; or
(2)  if there is more than one child, in equal shares to each child.
(g)  A child who is adopted after the date of retirement of the member is not entitled to a death benefit annuity under this Act. A child who is born after the date of retirement of the member is not entitled to a death benefit annuity under this Act unless the retiree was married to the other parent of the child on the date of retirement.  A surviving spouse of a retiree whose status as a surviving spouse resulted from a marriage after the date of the retirement of the retiree is entitled to receive only the benefits, if any, provided under Subsection (g-1) of this section or Section 6.08 of this Act.
(g-1)  Subject to Subsection (g-3) of this section, a surviving spouse of a retiree whose status as a surviving spouse resulted from a marriage after the date of the retirement of the retiree is entitled to receive the entire death benefit of a surviving spouse in this section if the surviving spouse was married to the retiree for a period of at least the five consecutive years preceding the date of the retiree's death.  A surviving spouse of a retiree whose status as a surviving spouse resulted from a marriage after the date of the retirement of the retiree and was not married to the retiree for a period of the five consecutive years preceding the date of the retiree's death is entitled to receive only the benefits, if any, provided under Section 6.08 of this Act.  The benefit provided by this subsection applies only with respect to a retiree death that occurs on or after October 1, 2007.
(g-2)  The surviving spouse of a retiree who made an election under Subsection (m) of this section before October 1, 2007, and who does not cancel that election in accordance with Subsection (m) of this section is not entitled to receive the death benefit annuity provided for under Subsection (g-1) of this section.
(g-3)  The death benefit to which a surviving spouse is entitled under Subsection (g-1) of this section as a result of a retiree's death that occurs on or after October 1, 2009, is payable by the fund on the date of the retiree's death if the surviving spouse is 55 years of age or older on the date of the retiree's death.  If the surviving spouse is not 55 years of age or older on the date of the retiree's death, the annuity shall be payable by the fund on the date the surviving spouse reaches age 55.  A surviving spouse who is not 55 years of age or older on the date of the retiree's death is not entitled to benefits from the fund during the period beginning on the date of the retiree's death and ending on the date the surviving spouse reaches age 55.
(h) If a member or retiree dies leaving a surviving spouse and at least one dependent child, the death benefit annuity payable to the surviving spouse shall be increased as of the day no child is entitled to receive benefits to the amount the spouse would have received had there been no dependent child.
(i) If a member or retiree dies leaving a surviving spouse and at least one dependent child, the death benefit annuity payable to the dependent children shall be increased as of the day the surviving spouse dies to the amount the children would have received had there been no surviving spouse.
(j)  A dependent child as defined by Section 1.02(7)(B) of this Act has the same rights as a dependent child as defined by Section 1.02(7)(A) of this Act, except that any death benefit annuity paid under this section to a dependent child as defined by Section 1.02(7)(B) of this Act may, at the discretion of the board, be reduced to the extent of any state pension or aid, including Medicaid, or any state-funded assistance received by the child, regardless of whether the funds were made available to the state by the federal government.  In no other instance under this Act is a child entitled to any benefit after becoming 18 years of age.
(k) The board shall increase a death benefit annuity payable on October 1, 1999, to a dependent child or children who do not have a living parent on that date to the entire amount of the death benefit annuity that would have been awarded had the retiree or member died leaving no surviving spouse if a surviving spouse of the member or retiree is not entitled to receive benefits from the fund on October 1, 1999.
(l) A former spouse of a deceased member or retiree who is not the spouse of the member or retiree on the date of death of the member or retiree is not entitled to a benefit under this section.
(m)  Subject to Subsections (n) and (o) of this section, a service retiree who marries after the date of retirement may elect to receive a reduced annuity during the retiree's lifetime and provide for a death benefit annuity to the retiree's surviving spouse.  The amount of the reduced annuity and spousal death benefit shall be determined by the fund's actuary and shall be actuarially equivalent to the annuity the retiree was receiving immediately before the election under this subsection.  An election made under this subsection may be canceled by the retiree before the retiree's death.  After the election is canceled, the retiree shall be entitled to receive the same annuity to which the retiree would have been entitled if the election had not been made.  A retiree who cancels an election under this subsection is not entitled to any additional benefits for the period of time before the cancellation.  The board shall adopt policies and procedures governing elections and cancellation of elections under this subsection.  An election or cancellation of an election made under this subsection must be made in accordance with the board's policies and procedures.
(n)  A retiree may not make an election under Subsection (m) of this section at a time in which there are one or more dependent children of the retiree who would be entitled to a death benefit under this section on the death of the retiree.
(o)  A retiree may not make an election under Subsection (m) of this section after September 30, 2007.  A cancellation of an election by a retiree under Subsection (m) of this section must be made on or before December 31, 2007.