New York Laws
Article 11 - Limitations Applicable to New Entrants
448 - Death Benefits.

(a) If the member last joined the retirement system prior to
attainment of age fifty-two, the maximum benefit shall be three years'
salary;
(b) If the member was age fifty-two when he or she last joined the
retirement system, the maximum benefit shall be two and one-half times
annual salary;
(c) If the member was age fifty-three when he or she last joined the
retirement system, the maximum benefit shall be two years' salary;
(d) If the member was age fifty-four when he or she last joined the
retirement system, the maximum benefit shall be one and one-half times
annual salary;
(e) If the member was age fifty-five or older but under age sixty-five
when he or she last joined the retirement system, the maximum benefit
shall be one year's salary; and
(f) If the member was age sixty-five or older when he or she last
joined the retirement system, the maximum benefit shall be one thousand
dollars.
In the case of a member of a retirement system other than the New York
state teachers' retirement system, the New York city employees'
retirement system, the New York city board of education retirement
system, the New York city teachers' retirement system, the New York
state and local employees' retirement system or the New York state and
local police and fire retirement system, commencing upon attainment of
age sixty-one, the benefit otherwise provided pursuant to this paragraph
shall be reduced while the member is in service to ninety per centum of
the benefit otherwise payable and each year thereafter the benefit
payable shall be reduced by an amount equal to ten per centum per year
of the original benefit otherwise payable, but not below ten per centum
of the original benefit otherwise payable.
In the case of a member of the New York state teachers' retirement
system, commencing upon attainment of age sixty-two if such member's

date of membership is prior to April first, two thousand twelve or
attainment of age sixty-three if such member's date of membership is on
or after April first, two thousand twelve, the benefit otherwise
provided pursuant to this paragraph shall be reduced while the member is
in service to ninety-six per centum of the benefit otherwise payable and
each year thereafter the benefit payable shall be reduced by an amount
equal to four per centum per year of the original benefit otherwise
payable, but not below sixty per centum of the original benefit
otherwise payable. In the case of a member of the New York city
employees' retirement system, the New York city board of education
retirement system or the New York city teachers' retirement system,
commencing upon attainment of age sixty-one, the benefit otherwise
provided pursuant to this paragraph shall be reduced while the member is
in service to ninety-five per centum of the benefit otherwise payable
and each year thereafter the benefit payable shall be reduced by an
amount equal to five per centum per year of the original benefit
otherwise payable, but not below fifty per centum of the original
benefit otherwise payable. In the case of any member of the New York
state and local employees' retirement system who is permitted to retire
without regard to age or a member of the New York state and local police
and fire retirement system, commencing upon attainment of age sixty-two
if such member's date of membership is prior to April first, two
thousand twelve or attainment of age sixty-three if such member's date
of membership is on or after April first, two thousand twelve, the
benefit otherwise provided pursuant to this paragraph shall be reduced
while the member is in service to ninety-seven per centum of the benefit
otherwise payable, and each year thereafter the benefit payable shall be
reduced by an amount equal to three per centum per year of the original
benefit otherwise payable, but not below seventy per centum of the
original benefit otherwise payable. In the case of any other member of
the New York state and local employees' retirement system, commencing
upon attainment of age sixty-two if such member's date of membership is
prior to April first, two thousand twelve or attainment of age
sixty-three if such member's date of membership is on or after April
first, two thousand twelve, the benefit otherwise provided pursuant to
this paragraph shall be reduced while the member is in service to
ninety-six per centum of the benefit otherwise payable, and each year
thereafter the benefit payable shall be reduced by an amount equal to
four per centum per year of the original benefit otherwise payable, but
not below sixty per centum of the original benefit otherwise payable.
Upon retirement from any retirement system, the benefit in force shall
be reduced by fifty per centum; upon completion of the first year of
retirement, the benefit in force at the time of retirement shall be
reduced by an additional twenty-five per centum, and upon commencement
of the third year of retirement, the benefit shall be ten per centum of
the benefit in force at age sixty, if any, or at the time of retirement
if retirement preceded such age; provided, however, the benefit in
retirement shall not be reduced below ten per centum of the benefit in
force at age sixty, if any, or at the time of retirement if retirement
preceded such age. Notwithstanding any other provision of this paragraph
to the contrary, the benefit for a retiree from the New York state and
local employees' retirement system and the New York state teachers'
retirement system shall not be reduced below ten per centum of the
benefit in force at the time of retirement.
3. If a member dies in service without having made the election
specified in this subdivision within ninety days after first becoming a
member, or within the period prescribed by the retirement system of

which he is a member if such period is less than ninety days, he shall
be deemed to have made the election specified in paragraph two.
4. Notwithstanding any other provision of this article, any member of
the New York state teachers' retirement system who joined on or after
July first, nineteen hundred seventy-three and before July first,
nineteen hundred seventy-four may change the election set forth in this
subdivision by filing a new election on or before June thirtieth,
nineteen hundred eighty-nine. The election filed pursuant to this
paragraph shall be irrevocable.
5. Notwithstanding any provision of this article, a member of a
retirement system subject to the provisions of this article who last
joined such system on or after January first, two thousand one who is
not covered by the death benefit calculation provided in subdivision b
of this section shall, upon a qualifying death, be covered by the death
benefit calculation provided pursuant to paragraph two of this
subdivision and shall not be entitled to elect between the death benefit
calculations provided in paragraphs one and two of this subdivision. Any
individual who last joined such system before January first, two
thousand one who is not covered by the death benefit calculation
provided in subdivision b of this section shall be covered, upon a
qualifying death, by the death benefit calculation provided by paragraph
two of this subdivision unless such individual had timely elected death
benefit coverage under the calculation provided by paragraph one of this
subdivision and, upon such death, it is determined that the benefit, as
calculated under such paragraph one would be greater than as calculated
under such paragraph two, in which case the benefit calculated under
such paragraph one shall be payable.
b. A member of a retirement system subject to the provisions of this
article who is a police officer, firefighter, correction officer or
sanitation worker and is in a plan which permits immediate retirement
upon completion of a specified period of service without regard to age
or who is subject to the provisions of subdivision b of section four
hundred forty-five of this article, shall upon completion of ninety days
of service be covered for financial protection in the event of death in
service pursuant to this subdivision.
1. Such death benefit shall be equal to three times the member's
salary raised to the next highest multiple of one thousand dollars, but
in no event shall it exceed three times the maximum salary specified in
section one hundred thirty of the civil service law or, in the case of a
member of a retirement system other than the New York city employees'
retirement system, the New York city police pension fund, subchapter two
or the New York city fire department pension fund, subchapter two, the
specific limitations specified for age of entrance into service
contained in subparagraphs (b), (c), (d), (e) and (f) of paragraph two
of subdivision a of this section.
2. Provided further, notwithstanding any other provision of this
article to the contrary, where the member is a police officer or
firefighter and would have been entitled to a service retirement benefit
at the time of his or her death and where his or her death occurs on or
after July first, two thousand, the beneficiary or beneficiaries
nominated for the purposes of this subdivision may elect to receive, in
a lump sum, an amount payable which shall be equal to the pension
reserve that would have been established had the member retired on the
date of his or her death, or the value of the death benefit and the
reserve-for-increased-take-home-pay, if any, whichever is greater,
provided further that for the purpose of determining entitlement to the
benefit provided by this subdivision, and notwithstanding subdivision j
of section three hundred forty-one of this chapter, where the member is

an officer or member of the state police the total number of days of
unused sick leave and accumulated vacation credit accrued by the member
at the time of his or her death shall be considered in meeting the total
creditable service required to qualify for a service retirement benefit
provided without regard to age where his or her death occurs on or after
July second, two thousand nine. Provided further that where such police
officer or firefighter dies on or after July first, two thousand, after
having retired from service, but before a first payment of a retirement
allowance, such person shall be deemed to have been in service at the
time of his or her death for the purposes of this subdivision only, and
provided further that the pension reserve established pursuant to this
paragraph for a person who dies after retiring from service, but before
first payment of a retirement allowance, shall be determined as of the
date of retirement and any pension payments payable for the period of
time prior to the retiree's death shall be deducted from any benefits
payable pursuant to this subdivision.
c. 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, but was subject to the
provisions of subdivision b of this section, the compensation he or she
would have earned had he or she worked for the twelve months prior to
such date; provided, however, for the purpose of this section salary
shall exclude any form of termination pay (which shall include any
compensation in anticipation of retirement), or any lump sum payment for
deferred compensation sick leave, or accumulated vacation credit or any
other payment for time not worked (other than compensation received
while on sick leave or authorized leave of absence) and in no event
shall it exceed the maximum salary specified in section one hundred
thirty of the civil service law, as added by part B of chapter ten of
the laws of two thousand eight, or the maximum salary specified in
section one hundred thirty of the civil service law, as hereafter
amended, whichever is greater.
d. The benefits provided pursuant to this section are in lieu of all
other benefits provided by this or any other state or local law
exclusive of a benefit provided under the workmen's compensation law,
the civil service law or group life insurance; provided, however, a
beneficiary of a member eligible for a benefit as the result of a
service connected accident, may elect to receive such other benefit in
lieu of the benefit provided pursuant to this section.
e. For the purposes of this section:
1. A member who dies while off the payroll shall be considered to be
in service provided he or she (a) was on the payroll in such service and
paid within a period of twelve months prior to his or her death, or was
on the payroll in the service upon which membership is based at the time
he or she was ordered to active duty pursuant to Title 10 of the United
States Code, with the armed forces of the United States or to service in
the uniformed services pursuant to Chapter 43 of Title 38 of the United
States Code and died while on such active duty or service in the
uniformed services on or after June fourteenth, two thousand five, (b)
had not been otherwise gainfully employed since he or she ceased to be
on such payroll and (c) had credit for one or more years of continuous
service since he or she last entered or reentered the service of his or
her employer; notwithstanding any other provision of law to the
contrary, a member of the New York city employees' retirement system or
the board of education retirement system of the city of New York shall
be deemed to have died on the payroll for the purposes of this section
in the event that death occurs while such member is on an authorized

leave of absence without pay for medical reasons which has continuously
been in effect since the member was last paid on the payroll in such
service, provided, however, that such member was on the payroll in such
service and paid within the four-year period prior to his or her death;
and
2. The benefit payable shall be in addition to any payment made on
account of a member's accumulated contributions.
3. Provided, further, that any such member ordered to active duty
pursuant to Title 10 of the United States Code, with the armed forces of
the United States or to service in the uniformed services pursuant to
Chapter 43 of Title 38 of the United States Code who died prior to
rendering the minimum amount of service necessary to be eligible for
this benefit shall be considered to have satisfied the minimum service
requirement.
f. Notwithstanding the provisions of any other law to the contrary and
solely for the purpose of determining eligibility for the death benefit
payable pursuant to this section, a person subject to this section shall
be considered to have died while in teaching service provided such
person was in such service at the time he or she was ordered to active
duty pursuant to Title 10 of the United States Code, with the armed
forces of the United States or to service in the uniformed services
pursuant to Chapter 43 of Title 38 of the United States Code and died
while on such active duty or service in the uniformed services on or
after June fourteenth, two thousand five. Provided, further, that any
such person ordered to active duty pursuant to Title 10 of the United
States Code, with the armed forces of the United States or to service in
the uniformed services pursuant to Chapter 43 of Title 38 of the United
States Code who died prior to rendering the minimum amount of service
necessary to be eligible for this benefit shall be considered to have
satisfied the minimum service requirements.
g. A member, or on the death of such member, the person nominated by
him or her to receive his or her death benefit, may provide, by written
designation, duly executed and filed with the comptroller, that such
death benefit and the reserve-for-increased-take-home-pay shall be paid
in the form of an annuity. Such designation shall be filed prior to or
within ninety days after the death of the member. The amount of such
annuity shall be determined as the actuarial equivalent of such death
benefit and reserve on the basis of the age of such beneficiary at the
time of the member's death. For the purposes of this subdivision, the
mortality and interest rates used in determining this annuity shall be
the rates in effect on the date of the death of such member.