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, 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 ten 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                    165.2%            1978                             157.5%            1979                             150.0%            1980                             142.7%            1981                             135.7%            1982                             128.8%            1983                             122.1%            1984                             115.7%            1985                             109.4%            1986                             103.3%            1987                              97.4%            1988                              91.6%            1989                              86.0%            1990                              80.6%1991                              75.4%            1992                              70.2%            1993                              65.3%            1994                              60.5%            1995                              55.8%            1996                              51.3%            1997                              46.9%            1998                              42.6%            1999                              38.4%            2000                              34.4%            2001                              30.5%            2002                              26.7%            2003                              23.0%            2004                              19.4%            2005                              15.9%            2006                              12.6%            2007                               9.3%            2008                               6.1%            2009                               3.0%            2010                               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  leasttwelve  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