New York Laws
Part 5 - Education Department Optional Retirement Program
184 - Survivor's Benefits.

ยง 184. Survivor's benefits. In the case of the death of any electing
employee after the effective date of his election and before retirement,
the value of the death benefits provided by the contract or contracts
continued under the education department optional retirement program
which is attributable to the state's contribution as determined by the
commissioner, shall be deemed to be an ordinary death benefit provided
under a public pension plan within the meaning of section one hundred
fifty-four of the civil service law.