New York Retirement and Social Security Code § 361-A

Special accidental death benefit
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* § 361-a. Special accidental death benefit. a. Notwithstanding any\nother provision of law, a widow or widower or the deceased member's\nchildren under the age of eighteen or, if a student, under the age of\ntwenty-three, if the widow or widower has died who is or are receiving\nthe accidental death benefit provided by section three hundred sixty-one\nof this chapter, shall also be paid the special accidental death benefit\nauthorized by this section.\n  b. The special accidental death benefit shall be payable from the\npension accumulation fund, and shall consist of a pension which is equal\nto the salary of the deceased member reduced by the sum of each of the\nfollowing benefits received by the widow or widower or the deceased\nmember's children under the age of eighteen or, if a student, under the\nage of twenty-three, if the widow or widower has died, on account of the\ndeath of the deceased member:\n  1. The total accidental death benefit, without a reduction pursuant to\nsection three hundred sixty-four of this chapter, and\n  2. The social security benefit payable on July first, nineteen hundred\nseventy-eight for death occurring prior to July first, nineteen hundred\nseventy-eight; or the social security benefit payable immediately after\ndeath if such death occurs on or after July first, nineteen hundred\nseventy-eight. In the event the social security benefit is reduced to an\namount less than that noted in this paragraph, the amount of special\naccidental death benefit shall be increased by the amount of the social\nsecurity reduction.\n  In the case of a deceased member who died prior to January first,\nnineteen hundred seventy-eight the salary shall be increased by a\npercentage which shall be determined on the basis of the consumer price\nindex (all items--U.S. city average), published by the United States\nbureau of labor statistics. The percentage shall be determined as the\nratio of two indexes, the denominator of which is the average of the\ntwelve monthly consumer price indexes of the calendar year of the death\nof the member and the numerator of which is the average of the twelve\nmonthly consumer price indexes for the calendar year nineteen hundred\nseventy-seven. Said ratio, minus one, shall be expressed as a percentage\nand shall be adjusted to the nearest one-tenth of one per centum.\n  c. Commencing July first, two thousand twenty-five the special\naccidental death benefit paid to a widow or widower or the deceased\nmember's children under the age of eighteen or, if a student, under the\nage of twenty-three, if the widow or widower has died, shall be\nescalated by adding thereto an additional percentage of the salary of\nthe deceased member, as increased pursuant to subdivision b of this\nsection, in accordance with the following schedule:\n     calendar year of death\n     of the deceased member              per centum\n          1977 or prior                    313.2%\n          1978                             301.2%\n          1979                             289.5%\n          1980                             278.2%\n          1981                             267.1%\n          1982                             256.5%\n          1983                             246.1%\n          1984                             236.0%\n          1985                             226.2%\n          1986                             216.7%\n          1987                             207.5%\n          1988                             198.5%\n          1989                             189.8%\n          1990                             181.4%\n          1991                             173.2%\n          1992                             165.2%\n          1993                             157.5%\n          1994                             150.0%\n          1995                             142.7%\n          1996                             135.7%\n          1997                             128.8%\n          1998               

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