Nevada Code § 286.667

Allowance for retired police officer or firefighter: Benefits for spouse upon death; credit for certain other service prohibited; costs of benefit paid by employee
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1. A retired employee whose service or
disability retirement allowance is payable from the Police and Firefighters
Retirement Fund is entitled to receive the allowance without modification.
2. Upon the death of such a retired
employee, a person who was the retired employees spouse at the time of
retirement is entitled, upon attaining the age of 50 years, to receive a
benefit equal to 50 percent of the allowance to which the retired employee was
entitled.
3. This section does not apply to a person
who:
(a) Begins receiving a service or disability
retirement allowance or a benefit from the Police and Firefighters Retirement
Fund before July 1, 1981.
(b) At the time of retirement, elects one of the
alternatives to an unmodified retirement allowance.
4. Service performed after July 1, 1981,
in positions other than as a police officer or firefighter, except military
service, may not be credited toward the benefit conferred by this section. A
police officer or firefighter who has performed service which is not creditable
toward this benefit may elect to:
(a) Select a retirement option other than one permitted
by this section;
(b) Receive the benefit conferred by this section
with a spouses benefit reduced by a proportion equal to that which the service
which is not creditable bears to the police officers or firefighters total
service; or
(c) Purchase the additional spouses benefit at
the time the police officer or firefighter retires by paying the full actuarial
cost as computed for the police officers or firefighters situation by the
actuary of the System.
5. The entire cost of the benefit conferred
by this section must be paid by the employee. Each employer must adjust the
salaries of its employees who are eligible for the benefit to offset its cost
to the employer. Employers who adjust salaries pursuant to this subsection do
not by doing so violate any collective bargaining agreement or other contract.

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