[ ] is old law to be omitted.
LBD08226-02-9
A. 9080 2
S 2. Subdivision a of section 3-240 of the administrative code of the
city of New York, as amended by local law number 24 of the city of New
York for the year 2002, is amended to read as follows:
a. "Domestic partners" shall mean A PERSON, WITH RESPECT TO ANOTHER
PERSON:
1. IS FORMALLY A PARTY IN A DOMESTIC PARTNERSHIP OR SIMILAR RELATION-
SHIP AND SUCH persons [who] have a registered domestic partnership,
which shall include any partnership registered pursuant to this chapter,
any partnership registered in accordance with executive order number
123, dated August 7, 1989, and any partnership registered in accordance
with executive order number 48, dated January 7, 1993, and persons who
are members of a marriage that is not recognized by the state of New
York, domestic partnership, or civil union, lawfully entered into in
another jurisdiction[. Nothing]; PROVIDED THAT NOTHING in this code
shall affect a partnership that has been registered pursuant to either
such executive order and has not been terminated in accordance with such
executive orders or this chapter[.]; OR
2. IS FORMALLY RECOGNIZED AS A BENEFICIARY OR COVERED PERSON UNDER THE
OTHER PERSON'S EMPLOYMENT BENEFITS OR HEALTH INSURANCE; OR
3. IS DEPENDENT OR MUTUALLY INTERDEPENDENT ON THE OTHER PERSON FOR
SUPPORT, AS EVIDENCED BY THE TOTALITY OF THE CIRCUMSTANCES INDICATING A
MUTUAL INTENT TO BE DOMESTIC PARTNERS INCLUDING BUT NOT LIMITED TO:
COMMON OWNERSHIP OR JOINT LEASING OF REAL OR PERSONAL PROPERTY; COMMON
HOUSEHOLDING, SHARED INCOME OR SHARED EXPENSES; CHILDREN IN COMMON;
SIGNS OF INTENT TO MARRY OR BECOME DOMESTIC PARTNERS UNDER PARAGRAPH ONE
OR TWO OF THIS SUBDIVISION; OR THE LENGTH OF THE PERSONAL RELATIONSHIP
OF THE PERSONS.
S 3. Section 208-f of the general municipal law is amended by adding a
new subdivision j to read as follows:
J. FOR THE PURPOSES OF THIS SECTION, WHERE ALL OTHER REQUIREMENTS OF
THIS SECTION HAVE BEEN MET FOR THE PAYMENT OF A SPECIAL ACCIDENTAL DEATH
BENEFIT PURSUANT TO THIS SECTION BASED ON THE DEATH OF (I) A MEMBER OF
THE NEW YORK CITY POLICE PENSION FUND, SUBCHAPTER TWO; (II) A MEMBER OF
THE NEW YORK CITY FIRE DEPARTMENT PENSION FUND, SUBCHAPTER TWO; (III) A
PAID MEMBER OF THE UNIFORMED CORRECTION FORCE OF THE NEW YORK CITY
DEPARTMENT OF CORRECTION; (IV) AN EMPLOYEE OF THE CITY OF NEW YORK OR
THE NEW YORK CITY HEALTH AND HOSPITALS CORPORATION IN A TITLE WHOSE
DUTIES ARE THOSE OF AN EMERGENCY MEDICAL TECHNICIAN OR ADVANCED EMERGEN-
CY MEDICAL TECHNICIAN, AS THOSE TERMS ARE DEFINED IN SECTION THREE THOU-
SAND ONE OF THE PUBLIC HEALTH LAW, OR IN A TITLE WHOSE DUTIES REQUIRE
THE SUPERVISION OF EMPLOYEES WHOSE DUTIES ARE THOSE OF AN EMERGENCY
MEDICAL TECHNICIAN OR ADVANCED EMERGENCY MEDICAL TECHNICIAN, AS THOSE
TERMS ARE DEFINED IN SECTION THREE THOUSAND ONE OF THE PUBLIC HEALTH
LAW; OR (V) A PAID BRIDGE AND TUNNEL MEMBER OF THE NEW YORK CITY EMPLOY-
EES' RETIREMENT SYSTEM, THE TERMS "WIDOW" AND "WIDOWER", AS USED IN THIS
SECTION, SHALL BE DEEMED TO INCLUDE THE SURVIVING DOMESTIC PARTNER, AS
DEFINED IN SUBDIVISION TWENTY-ONE OF SECTION 1-112 OF THE ADMINISTRATIVE
CODE OF THE CITY OF NEW YORK OF SUCH A DECEASED MEMBER.
S 4. Section 12-125 of the administrative code of the city of New
York, as amended by chapter 834 of the laws of 1987, is amended to read
as follows:
S 12-125 Retired employees; change of options. Notwithstanding any
other law to the contrary, no beneficiary shall be permitted to change
any optional selection after it has become effective, provided, however,
that if:
A. 9080 3
(a) a retired member nominates the spouse OR DOMESTIC PARTNER of such
member as the survivor beneficiary under option two or three of section
13-177 of [the] THIS code, or if a retired member nominates the spouse
OR DOMESTIC PARTNER of such member under option four of such section to
receive payment of an annual benefit as a survivor; and
(b) such person so nominated, IN THE CASE OF A SPOUSE OF SUCH MEMBER,
ceases by causes other than death to be his or her spouse or is sepa-
rated from such spouse, OR SUCH PERSON SO NOMINATED, IN THE CASE OF A
DOMESTIC PARTNER OF SUCH MEMBER, CEASES BY CAUSES OTHER THAN DEATH TO BE
HIS OR HER DOMESTIC PARTNER PURSUANT TO APPLICABLE LAW; then the board
of trustees shall have authority to permit the change of the optional
benefit to the maximum benefit that is the actuarial equivalent by and
with the consent of all parties.
S 5. Subdivision 67 of section 13-101 of the administrative code of
the city of New York is amended to read as follows:
67. "Authorized representative". The husband or wife OR DOMESTIC PART-
NER of an incompetent member or incompetent beneficiary, or if there be
no husband or wife OR DOMESTIC PARTNER of such an incompetent, the
committee of his or her estate.
S 6. Subdivision a of section 13-149 of the administrative code of the
city of New York, paragraph 3 as amended and paragraph 4 as added by
chapter 408 of the laws of 2000, is amended to read as follows:
a. Except as otherwise provided in subdivision b of this section, upon
the accidental death of a member before retirement, provided that
evidence shall be submitted to such board proving that the death of such
member was the natural and proximate result of an accident sustained
while a member and while in the performance of duty at some definite
time and place and that such death was not the result of wilful negli-
gence on his or her part, such member's accumulated deductions, if any,
shall be paid to his or her estate, or to such persons as he or she has
nominated or shall nominate by written designation, duly acknowledged
and filed with such board. Upon application by or on behalf of the
dependents of such deceased member, such board shall grant a lump sum
payment of the reserve-for-increased-take-home-pay and a pension of
one-half of the final compensation of such employee:
1. To his or her surviving spouse OR SURVIVING DOMESTIC PARTNER, to
continue until the [death or remarriage of] surviving spouse DIES,
REMARRIES OR ENTERS INTO A DOMESTIC PARTNERSHIP WITHIN THE MEANING OF
SUBDIVISION A OF SECTION 3-240 OF THIS CODE, OR UNTIL THE SURVIVING
DOMESTIC PARTNER DIES, MARRIES OR ENTERS INTO A SUBSEQUENT DOMESTIC
PARTNERSHIP WITHIN THE MEANING OF SUBDIVISION A OF SECTION 3-240 OF THIS
CODE; or
2. If there be no surviving spouse OR SURVIVING DOMESTIC PARTNER, or
if the surviving spouse dies [or], remarries OR ENTERS INTO A DOMESTIC
PARTNERSHIP WITHIN THE MEANING OF SUBDIVISION A OF SECTION 3-240 OF THIS
CODE, OR THE SURVIVING DOMESTIC PARTNER DIES, MARRIES OR ENTERS INTO A
SUBSEQUENT DOMESTIC PARTNERSHIP WITHIN THE MEANING OF SUBDIVISION A OF
SECTION 3-240 OF THIS CODE before any child of such deceased member
shall have attained the age of eighteen years, then to his or her child
or children under such age, divided in such manner as such board in its
discretion shall determine, to continue as a joint and survivor pension
of one-half of his or her final compensation until every such child dies
or attains such age; or
3. If there be no surviving spouse, SURVIVING DOMESTIC PARTNER or
child under the age of eighteen years surviving such deceased member,
then to his or her dependent father or mother, as the deceased member
A. 9080 4
shall have nominated by written designation duly acknowledged and filed
with such board; or, if there be no such nomination, then to his or her
dependent father or to his or her dependent mother, as such board in its
discretion shall direct, to continue for life; or
4. If there be no surviving person who is eligible to receive such
benefits in accordance with paragraph one, two or three of this subdivi-
sion, then to the person that such deceased member shall have nominated
by written designation duly executed and filed with such board during
the lifetime of the member for the purposes of section 13-148 of this
chapter.
S 7. Paragraph 2 of subdivision b of section 13-149 of the administra-
tive code of the city of New York, as amended by chapter 290 of the laws
of 2001, is amended to read as follows:
(2) Notwithstanding the provisions of subdivision a of this section,
upon the accidental death before retirement of a member who is a sanita-
tion member provided that evidence shall be submitted to such board
proving that the death of such member was the natural and proximate
result of an accident sustained while a member and while in the perform-
ance of duty at some definite time and place and that such death was not
the result of wilful negligence on his or her part, his or her accumu-
lated deductions shall be paid to his or her estate, or to such persons
as he or she has nominated or shall nominate by written designation,
duly acknowledged and filed with such board. Upon application by or on
behalf of the dependents of such deceased member, such board shall grant
a lump sum payment of the reserve-for-increased-take-home-pay and a
pension of one-half of such member's annual salary or compensation on
the date of his or her death; provided that in no case shall such
pension be in an amount which is less than one-half of the maximum basic
annual salary of sanitation workers payable as of such date of death to
sanitation workers employed by the department of sanitation:
(1) To his or her surviving spouse OR SURVIVING DOMESTIC PARTNER, to
continue until the death of the surviving spouse OR SURVIVING DOMESTIC
PARTNER; or
(2) If there be no surviving spouse OR SURVIVING DOMESTIC PARTNER, or
if the surviving spouse OR SURVIVING DOMESTIC PARTNER dies before any
child of such deceased member shall have attained the age of eighteen
years, then to his or her child or children under such age, divided in
such manner as such board in its discretion shall determine, to continue
as a joint and survivor pension in the amount hereinabove specified
until every such child dies or attains such age; or
(3) If there be no surviving spouse, SURVIVING DOMESTIC PARTNER or
child under the age of eighteen years surviving such deceased member,
then to his or her dependent father or mother, as the deceased member
shall have nominated by written designation duly acknowledged and filed
with such board; or, if there be no such nomination, then to his or her
dependent father or to his or her dependent mother, as such board in its
discretion shall direct, to continue for life.
S 8. Section 13-177 of the administrative code of the city of New York
is amended to read as follows:
S 13-177 Retirement; options in which retirement allowances may be
taken. Until the first payment on account of any benefit is made, the
beneficiary, or, if such beneficiary is an incompetent, then the husband
or wife OR DOMESTIC PARTNER of such beneficiary or, if there be no
husband or wife OR DOMESTIC PARTNER, a committee of the estate, may
elect to receive such benefit in a retirement allowance payable through-
out life, or the beneficiary or the husband or wife OR DOMESTIC PARTNER
A. 9080 5
or committee so electing may then elect to receive the actuarial equiv-
alent at that time of his or her annuity, if any, his or her pension, or
his or her retirement allowance in a lesser annuity, if any, or a lesser
pension or a lesser retirement allowance, payable throughout life with
the provision that:
Option 1. a. If he or she die before he or she has received in
payments the present value of his or her annuity, if any, his or her
pension, or his or her retirement allowance, as it was at the time of
his or her retirement, the balance shall be paid, in the form of a lump
sum or the actuarial equivalent in the form of an annuity, to his or her
legal representatives or to such person as the beneficiary, or the
husband or wife OR DOMESTIC PARTNER or committee so electing, has nomi-
nated or shall nominate by written designation duly acknowledged and
filed with the board.
b. A retired member, or upon the death of a retired member, the person
nominated by him or her as his or her beneficiary, may provide by writ-
ten designation duly executed and filed with such board that the actuar-
ial equivalent of a benefit otherwise payable in a lump sum shall be
paid to the person designated in the form of an annuity payable in
installments not more than once a month.
Option 2. Upon his or her death, his or her annuity, if any, his or
her pension, or his or her retirement allowance, shall be continued
throughout the life of and paid to such person as the beneficiary, or
the husband or wife OR DOMESTIC PARTNER or committee so electing, has
nominated or shall nominate by written designation duly acknowledged and
filed with the board at the time of his or her retirement.
Option 3. Upon his or her death, one-half of his or her annuity, if
any, his or her pension, or his or her retirement allowance, shall be
continued throughout the life of and paid to such person as the benefi-
ciary, or the husband or wife OR DOMESTIC PARTNER or committee so elect-
ing, has nominated or shall nominate by written designation duly
acknowledged and filed with the board at the time of his or her retire-
ment.
Option 4. Upon his or her death, some other benefit or benefits shall
be paid to such other person or persons as the beneficiary, or the
husband or wife OR DOMESTIC PARTNER or committee so electing, has nomi-
nated or shall nominate, provided such other benefit or benefits,
together with such lesser annuity, if any, or lesser pension, or lesser
retirement allowance, shall be certified by the actuary of the board to
be of equivalent actuarial value to his or her annuity, if any, his or
her pension or his or her retirement allowance, and shall be approved by
such board.
For purposes of this section, the words "pension" and "retirement
allowance" shall be deemed to include the pension-providing-for-in-
creased-take-home-pay, if any.
S 9. Section 13-184 of the administrative code of the city of New York
is amended to read as follows:
S 13-184 Limitation on other statutes; application of chapter. No
other provision of law which provides wholly or partly at the expense of
the city for pensions or retirement benefits for employees in the city-
service, shall apply to such employees who become members or benefici-
aries of the retirement system provided for by this chapter, their
widows OR SURVIVING DOMESTIC PARTNERS or their other dependents. This
chapter shall not apply to any person who is, or may be, entitled to
share in the police pension fund, or in the fire department relief fund,
or in the teachers' retirement system, or in the Hunter College retire-
A. 9080 6
ment system, or in the department of street cleaning relief and pension
fund (except as provided in section 13-614 of this title), or in the
board of education retirement system, by reason of service of such
person as an employee under provisions of law applicable to such funds.
Notwithstanding the foregoing provisions of this section, nothing there-
in contained shall prevent a member of this retirement system whose
membership is authorized by subdivision three of section 13-104 of this
chapter, upon his or her retirement from this retirement system, or his
or her widow OR SURVIVING DOMESTIC PARTNER, dependents, or benefici-
aries, upon his or her death, from receiving benefits from this retire-
ment system, as well as benefits to which they may be entitled from any
other retirement system or pension fund maintained by the city.
S 10. Section 13-244 of the administrative code of the city of New
York, as amended by chapter 348 of the laws of 1989, subdivisions 2 and
3 as amended by chapter 733 of the laws of 1990 and subdivision 4 as
added by chapter 105 of the laws of 2005, is amended to read as follows:
S 13-244 Death benefits; accidental death benefits. Upon the acci-
dental death of a member before retirement, provided that evidence shall
be submitted to such board proving that the death of such member was the
natural and proximate result of an accident sustained while a member and
while in the performance of duty at some definite time and place and
that such death was not the result of wilful negligence on his or her
part, his or her accumulated deductions shall be paid to his or her
estate, or to such persons as he or she has nominated or shall nominate
by written designation, duly acknowledged and filed with such board.
Upon application by or on behalf of the dependents of such deceased
member, such board shall grant a lump sum payment of the reserve-for-in-
creased-take-home-pay and, in addition thereto, a pension of one-half of
the final compensation of such employee, which pension shall in no case
be less than one-half of the full salary payable to a first grade police
officer on the date of death of such employee:
1. To his or her surviving spouse OR SURVIVING DOMESTIC PARTNER, to
continue until the death of the surviving spouse OR SURVIVING DOMESTIC
PARTNER; or
2. If there be no surviving spouse OR SURVIVING DOMESTIC PARTNER,` or
if the surviving spouse OR SURVIVING DOMESTIC PARTNER dies before any
child of such deceased member shall have attained the age of eighteen
years, or if a student, before such child shall have attained the age of
twenty-three years, then to his or her child or children under such age,
divided in such manner as such board in its discretion shall determine,
to continue as a joint and survivor pension of one-half of his or her
final compensation until every such child dies or attains such age; or
3. If there be no surviving spouse, SURVIVING DOMESTIC PARTNER or
child under the age of eighteen years, or if a student, under the age of
twenty-three years, surviving such deceased member, then to his or her
dependent father or mother, as the deceased member shall have nominated
by written designation duly acknowledged and filed with such board; or,
if there be no such nomination, then to his or her dependent father or
to his or her dependent mother, as such board in its discretion shall
direct, to continue for life.
4. Notwithstanding any other provision of law to the contrary, and
solely for the purposes of this section, a member shall be deemed to
have died as the natural and proximate result of an accident sustained
in the performance of duty upon which his or her membership is based,
and not as a result of willful negligence on his or her part, provided
that such member was in active service upon which his or her membership
A. 9080 7
is based at the time that such member was ordered to active duty, other
than for training purposes, pursuant to Title 10 of the United States
Code, with the armed forces of the United States, and such member died
while on such active duty on or after the effective date of [the] chap-
ter ONE HUNDRED FIVE of the laws of two thousand five [which added this
subdivision] while serving on such active military duty.
S 11. Section 13-253 of the administrative code of the city of New
York is amended to read as follows:
S 13-253 Dependent benefits for surviving spouses, SURVIVING DOMESTIC
PARTNERS and orphans. a. The board shall pay a dependent benefit to the
surviving spouse, SURVIVING DOMESTIC PARTNER, child or children or
dependent parent or parents of any deceased member if the death of such
member occur during his or her service or after he or she was retired
from service. The amount of any such dependent benefit to be paid by the
board to each of the several representatives of such member, in case
there shall be more than one, from time to time, may be determined by
such board according to the circumstances of each case. The annual
dependent benefit to the representative or representatives of such
member, however, shall be six hundred dollars, and no part of such sum
shall be paid to any such surviving spouse who shall remarry OR ENTER
INTO A DOMESTIC PARTNERSHIP WITHIN THE MEANING OF SUBDIVISION A OF
SECTION 3-240 OF THIS CODE, after such remarriage OR AFTER ENTERING INTO
SUCH DOMESTIC PARTNERSHIP, OR TO ANY SURVIVING DOMESTIC PARTNER WHO
SHALL MARRY OR ENTER INTO A SUBSEQUENT DOMESTIC PARTNERSHIP WITHIN THE
MEANING OF SUBDIVISION A OF SECTION 3-240 OF THIS CODE, AFTER SUCH
MARRIAGE OR AFTER ENTERING INTO SUCH SUBSEQUENT DOMESTIC PARTNERSHIP, or
to any child after it shall have reached the age of eighteen years.
b. Dependent benefits shall be granted to the surviving spouse,
SURVIVING DOMESTIC PARTNER, child or children or dependent parent or
parents of a member pursuant to this section only if such member, upon
becoming a member, shall elect to contribute the additional deductions
provided by subdivision d of section 13-227 of this subchapter.
c. The benefits granted pursuant to this section shall be in addition
to any other benefit provided for by this subchapter.
S 12. Subdivision a of section 13-261 of the administrative code of
the city of New York, the opening paragraph as amended by chapter 775 of
the laws of 1987, is amended to read as follows:
a. Until the first payment on account of any benefit is made, except
pursuant to the provisions of section 13-261.2 of this subchapter, the
beneficiary, or, if such beneficiary is an incompetent, then the husband
or wife OR DOMESTIC PARTNER of such beneficiary, or, if there be no
husband or wife OR DOMESTIC PARTNER, a committee of the estate, may
elect to receive such benefit in a retirement allowance payable through-
out life, or the beneficiary or the husband or wife OR DOMESTIC PARTNER
or committee so electing may then elect to receive the actuarial equiv-
alent at that time of his or her annuity, his or her pension, or his or
her retirement allowance in a lesser annuity or a lesser pension or a
lesser retirement allowance, payable throughout life with the provision
that:
Option 1. If he or she die before he or she has received in payments
the present value of his or her annuity, his or her pension, or his or
her retirement allowance, as it was at the time of his or her retire-
ment, the balance shall be paid to his or her legal representatives or
to such person as the beneficiary, or the husband or wife OR DOMESTIC
PARTNER or committee so electing, has nominated or shall nominate by
written designation duly acknowledged and filed with the board.
A. 9080 8
Option 2. Upon his or her death, his or her annuity, his or her
pension, or his or her retirement allowance, shall be continued through-
out the life of and paid to such person as the beneficiary, or the
husband or wife OR DOMESTIC PARTNER or committee so electing, has nomi-
nated or shall nominate by written designation duly acknowledged and
filed with the board at the time of his or her retirement.
Option 3. Upon his or her death, one-half of his or her annuity, his
or her pension, or his or her retirement allowance, shall be continued
throughout the life of and paid to such person as the beneficiary, or
the husband or wife OR DOMESTIC PARTNER or committee so electing, has
nominated or shall nominate by written designation duly acknowledged and
filed with the board at the time of his or her retirement.
Option 4. Upon his or her death, some other benefit or benefits shall
be paid to such other person or persons as the beneficiary, or the
husband or wife OR DOMESTIC PARTNER or committee so electing, has nomi-
nated or shall nominate, provided such other benefit or benefits,
together with such lesser annuity, or lesser pension, or lesser retire-
ment allowance, shall be certified by the actuary to be of equivalent
actuarial value to his or her annuity, his or her pension or his or her
retirement allowance, and shall be approved by such board.
S 13. Subdivision b of section 13-261.2 of the administrative code of
the city of New York, as added by chapter 775 of the laws of 1987, is
amended to read as follows:
b. Notwithstanding any law to the contrary, for the purpose of elect-
ing an option pursuant to section 13-261 of this subchapter, the pension
board shall notify the surviving spouse OR SURVIVING DOMESTIC PARTNER of
any applicant described in subdivision a of this section, or, if no such
spouse OR SURVIVING DOMESTIC PARTNER exists, the personal representative
of the estate of such applicant of the right of election pursuant to
said section 13-261 and such surviving spouse OR SURVIVING DOMESTIC
PARTNER or personal representative of such estate may elect any such
option within thirty days after receipt of such notice.
S 14. Section 13-261.3 of the administrative code of the city of New
York, as added by chapter 582 of the laws of 1997, is amended to read as
follows:
S 13-261.3 Retired employees; change of options. Notwithstanding any
other provision of law to the contrary, no beneficiary shall be permit-
ted to change any optional selection after it has become effective,
provided, however, that if:
(a) a retired member nominates the spouse OR DOMESTIC PARTNER of such
member as the survivor beneficiary under option two or three of section
13-261 of [the code] THIS SUBCHAPTER, or if a retired member nominates
the spouse OR DOMESTIC PARTNER of such member under option four of such
section to receive payment of an annual benefit as a survivor; and
(b) such person so nominated, IN THE CASE OF A SPOUSE OF SUCH MEMBER,
ceases by causes other than death to be his or her spouse or is divorced
from or separated pursuant to a judicial decree from such spouse, OR
SUCH PERSON SO NOMINATED, IN THE CASE OF A DOMESTIC PARTNER OF SUCH
MEMBER, CEASES BY CAUSES OTHER THAN DEATH TO BE HIS OR HER DOMESTIC
PARTNER PURSUANT TO APPLICABLE LAW, then the board of trustees shall
have the authority to permit the change of the optional benefit to the
maximum benefit that is the actuarial equivalent by and with the consent
of all parties.
S 15. Section 13-267 of the administrative code of the city of New
York is amended to read as follows:
A. 9080 9
S 13-267 Limitation on other statutes; application of article. No
other provision of law which provides wholly or partly at the expense of
the city for pensions or retirement benefits for employees in the city-
service, shall apply to such employees who are entitled to be members or
beneficiaries of the pension fund provided for by this subchapter, their
surviving spouses OR SURVIVING DOMESTIC PARTNERS or their other depen-
dents.
S 16. Subdivision c of section 13-347 of the administrative code of
the city of New York, as amended by chapter 348 of the laws of 1989 and
paragraphs 2 and 3 as amended by chapter 733 of the laws of 1990, is
amended to read as follows:
c. The applicable lump sum payment and allowance or pension, as the
case may be, referred to in subdivision b of this section shall be
granted:
(1) To such deceased member's surviving spouse OR SURVIVING DOMESTIC
PARTNER, to continue until the death of the surviving spouse OR SURVIV-
ING DOMESTIC PARTNER; or
(2) If there be no surviving spouse OR SURVIVING DOMESTIC PARTNER, or
if the surviving spouse OR SURVIVING DOMESTIC PARTNER dies before any
child of such deceased member shall have attained the age of eighteen
years or if a student under the age of twenty-three years, then to his
or her child or children under such age, divided in such manner as such
board in its discretion shall determine, to continue, if such deceased
member was an original plan member not subject to article eleven at the
time of his or her death, as a joint and survivor pension of one-half of
his or her final compensation until every such child dies or attains
such age, and to continue, if such deceased member was an improved bene-
fits plan member not subject to article eleven OF THE RETIREMENT AND
SOCIAL SECURITY LAW at the time of his or her death, as a joint and
survivor pension of one-half of his or her five-year-average compen-
sation until every such child dies or attains such age; or
(3) If there be no surviving spouse, SURVIVING DOMESTIC PARTNER or
child under the age of eighteen years or if a student under the age of
twenty-three years surviving such deceased member, then to his or her
dependent father or mother, as such deceased member shall have nominated
by written designation duly acknowledged and filed with such board; or,
if there be no such nomination, then to his or her dependent father or
to his or her dependent mother, as such board in its discretion shall
direct, to continue for life.
S 17. The section heading of section 13-355 of the administrative code
of the city of New York is amended to read as follows:
Dependent benefits for surviving spouses, SURVIVING DOMESTIC PARTNERS
and orphans.
S 18. Paragraph 1 of subdivision b of section 13-355 of the adminis-
trative code of the city of New York is amended to read as follows:
(1) Except as otherwise provided in paragraph two of this subdivision
and subject to the provisions of subdivisions a and d of this section,
the board shall pay a dependent benefit to the surviving spouse, SURVIV-
ING DOMESTIC PARTNER, child or children or dependent parents of any
deceased member if the death of such member occur during his or her
service or after he or she was retired from service. The amount of any
such dependent benefit to be paid by the board to each of the several
representatives of such member, in case there shall be more than one,
from time to time, may be determined by such board according to the
circumstances of each case. The annual dependent benefit to the repre-
sentative or representatives of such member, however, shall be six
A. 9080 10
hundred dollars, and no part of such sum shall be paid to any such
surviving spouse who shall remarry OR ENTER INTO A DOMESTIC PARTNERSHIP
WITHIN THE MEANING OF SUBDIVISION A OF SECTION 3-240 OF THIS CODE, after
such remarriage OR AFTER ENTERING INTO SUCH DOMESTIC PARTNERSHIP, OR TO
ANY SURVIVING DOMESTIC PARTNER WHO SHALL MARRY OR ENTER INTO A SUBSE-
QUENT DOMESTIC PARTNERSHIP WITHIN THE MEANING OF SUBDIVISION A OF
SECTION 3-240 OF THIS CODE, AFTER SUCH MARRIAGE OR AFTER ENTERING INTO
SUCH SUBSEQUENT DOMESTIC PARTNERSHIP, or to any child after it shall
have reached the age of eighteen years.
S 19. Subdivision c of section 13-355 of the administrative code of
the city of New York is amended to read as follows:
c. Dependent benefits shall be granted pursuant to this section to the
surviving spouse, SURVIVING DOMESTIC PARTNER, child or children or
dependent parent or parents of a member:
(1) only upon satisfaction of the applicable requirements set forth in
subdivision a of this section, if such member last became a member prior
to such starting date; and
(2) only if the member, where he or she becomes a member on or after
such starting date, shall elect to contribute the additional deductions
provided for by subdivision c of section 13-329 of this subchapter.
S 20. Subdivision a of section 13-369 of the administrative code of
the city of New York, the opening paragraph as amended by chapter 775 of
the laws of 1987, is amended to read as follows:
a. Subject to the provisions of subdivision b of this section, until
the first payment on account of any benefit is made, except pursuant to
the provisions of subdivision c of this section, any beneficiary who was
an original plan member at the time of his or her retirement, or, if
such beneficiary is an incompetent, then the spouse OR DOMESTIC PARTNER
of such beneficiary, or, if there be no spouse OR DOMESTIC PARTNER, a
committee of the estate, may elect to receive such benefit in a retire-
ment allowance payable throughout life, or any such beneficiary or the
spouse OR DOMESTIC PARTNER or committee so electing may then elect to
receive the actuarial equivalent at the time of his or her retirement
allowance in a lesser retirement allowance, payable throughout life with
the provision that:
Option 1. If he or she die before he or she has received in payments
the present value of his or her retirement allowance, as it was at the
time of his or her retirement, the balance shall be paid to his or her
legal representatives or to such person as such beneficiary, or the
spouse OR DOMESTIC PARTNER or committee so electing, has nominated or
shall nominate by written designation duly acknowledged and filed with
the board.
Option 2. Upon his or her death, his or her retirement allowance shall
be continued throughout the life of and paid to such person as such
beneficiary, or the spouse OR DOMESTIC PARTNER or committee so electing,
has nominated or shall nominate by written designation duly acknowledged
and filed with the board at the time of his or her retirement.
Option 3. Upon his or her death, one-half of his or her retirement
allowance shall be continued throughout the life of and paid to such
person as such beneficiary, or the spouse OR DOMESTIC PARTNER or commit-
tee so electing, has nominated or shall nominate by written designation
duly acknowledged and filed with the board at the time of his or her
retirement.
Option 4. Upon his or her death, some other benefit or benefits shall
be paid to such other person or persons as such beneficiary, or the
spouse OR DOMESTIC PARTNER or committee so electing, has nominated or
A. 9080 11
shall nominate, provided such other benefit or benefits, together with
such lesser retirement allowance, shall be certified by the actuary to
be of equivalent actuarial value to his or her retirement allowance, and
shall be approved by such board.
S 21. Subdivision d of section 13-369 of the administrative code of
the city of New York, as added by chapter 775 of the laws of 1987, is
amended to read as follows:
d. Notwithstanding any law to the contrary, for the purpose of elect-
ing an option pursuant to this section, the pension board shall notify
the surviving spouse OR SURVIVING DOMESTIC PARTNER of any applicant
described in subdivision c of this section, or, if no such spouse OR
DOMESTIC PARTNER exists, the personal representative of the estate of
such applicant of the right of election pursuant to this section and
such surviving spouse OR SURVIVING DOMESTIC PARTNER or personal repre-
sentative of such estate may elect any such option within thirty days
after receipt of such notice.
S 22. Section 13-369.1 of the administrative code of the city of New
York, as added by chapter 582 of the laws of 1997, is amended to read as
follows:
S 13-369.1 Retired employees; change of options. Notwithstanding any
other provision of law to the contrary, no beneficiary shall be permit-
ted to change any optional selection after it has become effective,
provided, however, that if:
(a) a retired member nominates the spouse OR DOMESTIC PARTNER of such
member as the survivor beneficiary under option two or three of section
13-369 of [the code] THIS SUBCHAPTER, or if a retired member nominates
the spouse OR DOMESTIC PARTNER of such member under option four of such
section to receive payment of an annual benefit as a survivor; and
(b) such person so nominated, IN THE CASE OF A SPOUSE OF SUCH MEMBER,
ceases by causes other than death to be his or her spouse or is divorced
from or separated pursuant to a judicial decree from such spouse, OR
SUCH PERSON SO NOMINATED, IN THE CASE OF A DOMESTIC PARTNER OF SUCH
MEMBER, CEASES BY CAUSES OTHER THAN DEATH TO BE HIS OR HER DOMESTIC
PARTNER PURSUANT TO APPLICABLE LAW, then the board of trustees shall
have the authority to permit the change of the optional benefit to the
maximum benefit that is the actuarial equivalent by and with the consent
of all parties.
S 23. Subdivision a of section 13-370 of the administrative code of
the city of New York, as amended by chapter 288 of the laws of 1990, is
amended to read as follows:
a. Subject to the provisions of subdivision c of this section, until
the first payment on account of any benefit is made, except pursuant to
the provisions of subdivision d of this section any beneficiary who was
an improved benefits plan member at the time of his or her retirement,
or, if such beneficiary is an incompetent, then the spouse or DOMESTIC
PARTNER OF such beneficiary, or, if there be no spouse OR DOMESTIC PART-
NER, a committee of the estate, may elect to receive such benefit in a
retirement allowance payable throughout life, or any such beneficiary or
the spouse OR DOMESTIC PARTNER or committee so electing may then elect
to receive the actuarial equivalent at the time of his or her annuity,
his or her pension, or his or her retirement allowance in a lesser annu-
ity or a lesser pension or a lesser retirement allowance, payable
throughout life with the provision that:
Option 1. If he or she die before he or she has received in payments
the present value of his or her annuity, his or her pension, or his or
her retirement allowance, as it was at the time of his or her retire-
A. 9080 12
ment, the balance shall be paid to his or her legal representatives or
to such person as such beneficiary, or the spouse OR DOMESTIC PARTNER or
committee so electing, has nominated or shall nominate by written desig-
nation duly acknowledged and filed with the board.
Option 2. Upon his or her death, his or her annuity, his or her
pension, or his or her retirement allowance, shall be continued through-
out the life of and paid to such person as such beneficiary, or the
spouse OR DOMESTIC PARTNER or committee so electing, has nominated or
shall nominate by written designation duly acknowledged and filed with
the board at the time of his or her retirement.
Option 3. Upon his or her death, one-half of his or her annuity, his
or her pension, or his or her retirement allowance, shall be continued
throughout the life of and paid to such person as such beneficiary, or
the spouse OR DOMESTIC PARTNER or committee so electing, has nominated
or shall nominate by written designation duly acknowledged and filed
with the board at the time of his or her retirement.
Option 4. Upon his or her death, some other benefit or benefits shall
be paid to such other person or persons as such beneficiary, or the
spouse OR DOMESTIC PARTNER or committee so electing, has nominated or
shall nominate, provided such other benefit or benefits, together with
such lesser annuity, or lesser pension or lesser retirement allowance,
shall be certified by the actuary to be of equivalent actuarial value to
his or her annuity, his or her pension or his or her retirement allow-
ance, and shall be approved by such board.
S 24. Subdivision e of section 13-370 of the administrative code of
the city of New York, as added by chapter 288 of the laws of 1990, is
amended to read as follows:
e. Notwithstanding any law to the contrary, for the purpose of elect-
ing an option pursuant to this section, the pension board shall notify
the surviving spouse OR SURVIVING DOMESTIC PARTNER of any applicant
described in subdivision d of this section, or, if no such spouse OR
DOMESTIC PARTNER exists, the personal representative of the estate of
such applicant of the right of election pursuant to this section and
such surviving spouse OR SURVIVING DOMESTIC PARTNER or personal repre-
sentative of such estate may elect any such option within thirty days
after receipt of such notice.
S 25. Section 13-370.1 of the administrative code of the city of New
York, as added by chapter 582 of the laws of 1997, is amended to read as
follows:
S 13-370.1 Retired employees; change of options. Notwithstanding any
other provision of law to the contrary, no beneficiary shall be permit-
ted to change any optional selection after it has become effective,
provided, however, that if:
(a) a retired member nominates the spouse OR DOMESTIC PARTNER of such
member as the survivor beneficiary under option two or three of section
13-370 of [the code] THIS SUBCHAPTER, or if a retired member nominates
the spouse OR DOMESTIC PARTNER of such member under option four of such
section to receive payment of an annual benefit as a survivor; and
(b) such person so nominated, IN THE CASE OF A SPOUSE OF SUCH MEMBER,
ceases by causes other than death to be his or her spouse or is divorced
from or separated pursuant to a judicial decree from such spouse, OR
SUCH PERSON SO NOMINATED, IN THE CASE OF A DOMESTIC PARTNER OF SUCH
MEMBER, CEASES BY CAUSES OTHER THAN DEATH TO BE HIS OR HER DOMESTIC
PARTNER PURSUANT TO APPLICABLE LAW, then the board of trustees shall
have the authority to permit the change of the optional benefit to the
A. 9080 13
maximum benefit that is the actuarial equivalent by and with the consent
of all parties.
S 26. Section 13-379 of the administrative code of the city of New
York is amended to read as follows:
S 13-379 Limitation on other statutes; application of subchapter.
Except as otherwise provided in this subchapter, no other provision of
law which provides wholly or partly at the expense of the city for
retirement benefits for employees in the city-service, shall apply to
such employees who are entitled to be members or beneficiaries of the
pension fund provided for by this subchapter, their surviving spouse OR
SURVIVING DOMESTIC PARTNER or their other dependents.
S 27. Paragraph 1 of subdivision d of section 13-380 of the adminis-
trative code of the city of New York is amended to read as follows:
(1) In case of the death of any active member or of any pensioned or
retired member of such department, and so contributing, there shall be
paid to the beneficiary or beneficiaries named in a written designation
filed with the board of trustees, or if there be no such written desig-
nation, then to the surviving spouse OR SURVIVING DOMESTIC PARTNER, or
if there be no surviving spouse OR SURVIVING DOMESTIC PARTNER, then to
the legal representatives of such deceased active member or pensioned
and retired member out of the monies so assessed, a sum as hereinafter
in this paragraph one provided:
(i) subject to the provisions of subdivision g of this section, the
sum of five thousand dollars, if such member was an active member at the
time of his or her death; or
(ii) subject to the provisions of subdivision g of this section, the
sum of two thousand dollars, if such member was a pensioned or retired
member of such department at the time of his or her death.
S 28. Subdivision f of section 13-380 of the administrative code of
the city of New York is amended to read as follows:
f. Any member of such fund who is on leave of absence from the fire
department for military duty as defined in sections two hundred forty-
two and two hundred forty-three of the military law of the state of New
York shall continue to be a member of such fund during such military
duty. Upon his or her restoration to his or her position in the fire
department, there shall be deducted monthly from his or her salary and
paid to the New York fire department life insurance fund, such sum, as
will over a period of five years, equal the amount which he or she would
have been required to contribute if he or she had been continuously
employed in the fire department during such period of service, or any
part of such amount remaining unpaid at the date of such restoration. In
lieu of such deduction, however, such amount or any part thereof may be
paid by such member at any time or from time to time while in such
service, or, in a lump sum or by larger monthly deductions, after his or
her restoration to his or her position in the fire department, or by any
other method of deduction which will complete the payment of such amount
in a period less than five years from the date of such restoration. In
the event such member has failed or shall fail to complete full payment
of such amount of contributions remaining due and unpaid within the time
herein specified, there shall be deducted monthly from the salary of
such member or by any other method of deduction and paid to the New York
fire department life insurance fund within a period of eighteen months,
such sum as will equal the amount which he or she would have been
required to contribute if he or she had been continuously employed in
the fire department during such period of service, or any part of such
amount remaining unpaid, plus interest at the rate of two and one-half
A. 9080 14
per centum per annum computed from either five years after the date of
such restoration or January first, nineteen hundred fifty-three, which-
ever date is later. In case of death of any member during his or her
absence in such service or at any time prior to the full payment by him
or her of the contributions due and payable to such fund during his or
her absence, his or her beneficiary or beneficiaries or his or her
surviving spouse OR SURVIVING DOMESTIC PARTNER or legal representatives,
as the case may be, shall receive the sum required to be paid pursuant
to subdivision d or g of this section in the case of the death of an
active member, less the amount of such contributions remaining due and
unpaid.
S 29. Paragraphs 1, 2 and 3 of subdivision b of section 13-544 of the
administrative code of the city of New York are amended to read as
follows:
1. to the spouse OR DOMESTIC PARTNER, to continue until [death or
remarriage] THE SPOUSE DIES, REMARRIES OR ENTERS INTO A DOMESTIC PART-
NERSHIP WITHIN THE MEANING OF SUBDIVISION A OF SECTION 3-240 OF THIS
CODE, OR UNTIL THE DOMESTIC PARTNER DIES, MARRIES OR ENTERS INTO A
SUBSEQUENT DOMESTIC PARTNERSHIP WITHIN THE MEANING OF SUBDIVISION A OF
SECTION 3-240 OF THIS CODE; or
2. if there be no spouse OR DOMESTIC PARTNER, or if the spouse dies
[or], remarries OR ENTERS INTO A DOMESTIC PARTNERSHIP WITHIN THE MEANING
OF SUBDIVISION A OF SECTION 3-240 OF THIS CODE, OR THE DOMESTIC PARTNER
DIES, MARRIES OR ENTERS INTO A SUBSEQUENT DOMESTIC PARTNERSHIP WITHIN
THE MEANING OF SUBDIVISION A OF SECTION 3-240 OF THIS CODE before any
child of such deceased shall have attained the age of eighteen years,
then to the child or children under said age, divided in such manner as
the retirement board in its discretion shall determine, to continue as a
joint and survivor pension of one-half his or her final compensation
until every such child dies or attains said age; or
3. if there be no spouse, DOMESTIC PARTNER or child under the age of
eighteen years surviving such deceased, then to the dependent father or
mother, as the deceased shall have nominated by written designation
filed with the retirement board; or, if there be no such nomination,
then to the dependent father or to the dependent mother, as the retire-
ment board in its discretion shall direct, to continue for life.
S 30. Subdivision c of section 13-565 of the administrative code of
the city of New York is amended to read as follows:
c. If the survivor beneficiary nominated under option two, three or
four of section 13-558 of this chapter is a spouse OR DOMESTIC PARTNER
of the retired member, and, WHERE SUCH NOMINATED BENEFICIARY IS A SPOUSE
OF THE RETIRED MEMBER, such person by causes other than death ceases to
be his or her spouse or is separated from him or her, or if such option
was selected in contemplation of marriage which has not taken place, OR,
WHERE SUCH NOMINATED BENEFICIARY IS A DOMESTIC PARTNER OF THE RETIRED
MEMBER, SUCH PERSON BY CAUSES OTHER THAN DEATH CEASES TO BE HIS OR HER
DOMESTIC PARTNER PURSUANT TO APPLICABLE LAW, then the [board of esti-
mate] RETIREMENT BOARD shall have authority to permit the change of the
optional benefit to the maximum benefit that is the actuarial equivalent
by and with the consent of all parties.
S 31. Subdivision g of section 13-696 of the administrative code of
the city of New York, as added by chapter 125 of the laws of 2000, is
amended to read as follows:
g. Notwithstanding any other provision of law, the surviving spouse OR
SURVIVING DOMESTIC PARTNER of a deceased retired member of the New York
city employees' retirement system, the New York city teachers' retire-
A. 9080 15
ment system, the New York city police pension fund, the New York city
fire department pension fund or the New York city board of education
retirement system who retired under an option which provides that bene-
fits are to be continued for life to the surviving spouse OR SURVIVING
DOMESTIC PARTNER after the death of the member, shall be entitled to
receive a benefit pursuant to this section. Said benefit shall be fifty
percent of the monthly benefit which the pensioner would be receiving if
living, and shall commence WITH RESPECT TO A SURVIVING SPOUSE (i) with a
payment for the month of September, two thousand, or (ii) the month
following the death of the deceased retired member, whichever is later,
OR, WITH RESPECT TO A SURVIVING DOMESTIC PARTNER, SUCH BENEFIT SHALL
COMMENCE WITH A PAYMENT FOR THE LATER OF THE MONTH OF SEPTEMBER, TWO
THOUSAND NINE OR THE MONTH NEXT FOLLOWING THE DEATH OF THE DECEASED
RETIRED MEMBER.
S 32. Subdivision 7 of section 501 of the retirement and social secu-
rity law, as amended by chapter 408 of the laws of 2000, is amended to
read as follows:
7. "Eligible beneficiary" for the purposes of section five hundred
nine of this article shall mean the following persons or classes of
persons in the order set forth: (a) WITH RESPECT TO A DECEASED MEMBER OF
A PUBLIC RETIREMENT SYSTEM OF THE STATE OTHER THAN THE NEW YORK CITY
EMPLOYEES' RETIREMENT SYSTEM, THE NEW YORK CITY TEACHERS' RETIREMENT
SYSTEM OR THE BOARD OF EDUCATION RETIREMENT SYSTEM OF THE CITY OF NEW
YORK a surviving spouse who has not renounced survivorship rights in a
separation agreement, until remarriage, OR, WITH RESPECT TO A DECEASED
MEMBER OF THE NEW YORK CITY EMPLOYEES' RETIREMENT SYSTEM, THE NEW YORK
CITY TEACHERS' RETIREMENT SYSTEM OR THE BOARD OF EDUCATION RETIREMENT
SYSTEM OF THE CITY OF NEW YORK, A SURVIVING SPOUSE WHO HAS NOT RENOUNCED
SURVIVORSHIP RIGHTS IN A SEPARATION AGREEMENT, UNTIL THE SURVIVING
SPOUSE REMARRIES OR ENTERS INTO A DOMESTIC PARTNERSHIP WITHIN THE MEAN-
ING OF SUBDIVISION A OF SECTION 3-240 OF THE ADMINISTRATIVE CODE OF THE
CITY OF NEW YORK, OR A SURVIVING DOMESTIC PARTNER, AS DEFINED IN SUBDI-
VISION TWENTY-ONE OF SECTION 1-112 OF THE ADMINISTRATIVE CODE OF THE
CITY OF NEW YORK, UNTIL SUCH SURVIVING DOMESTIC PARTNER MARRIES OR
ENTERS INTO A SUBSEQUENT DOMESTIC PARTNERSHIP WITHIN THE MEANING OF
SUBDIVISION A OF SECTION 3-240 OF THE ADMINISTRATIVE CODE OF THE CITY OF
NEW YORK, (b) surviving children until age twenty-five, (c) dependent
parents, determined under regulations promulgated by the comptroller,
(d) any other person who qualified as a dependent on the final federal
income tax return of the member or the return filed in the year imme-
diately preceding the year of death, until such person reaches twenty-
one years of age and (e) with respect to members of the New York city
employees' retirement system and the board of education retirement
system of the city of New York, a person whom the member shall have
nominated in the form of a written designation, duly acknowledged and
filed with the head of the retirement system for the purpose of section
five hundred eight of this article. In the event that a class of eligi-
ble beneficiaries consists of more than one person, benefits shall be
divided equally among the persons in such class. For the purposes of
section five hundred eight the term "eligible beneficiary" shall mean
such person as the member shall have nominated to receive the benefits
provided in this article. To be effective, such a nomination must be in
the form of a written designation, duly acknowledged and filed with the
head of the retirement system for this specific purpose. In the event
such designated beneficiary does not survive him OR HER, or if he OR SHE
shall not have so designated a beneficiary, such benefits shall be paya-
A. 9080 16
ble to the deceased member's estate or as provided in section one thou-
sand three hundred ten of the surrogate's court procedure act.
S 33. Subdivision a of section 514 of the retirement and social secu-
rity law, as amended by chapter 592 of the laws of 1992, is amended to
read as follows:
a. 1. A member, or if he or she is an incompetent, the member's spouse
or the committee of such member's property, may elect to receive the
actuarial equivalent of the retirement allowance at the time of retire-
ment, in the form of a smaller retirement allowance payable to such
member for life and one of the following optional settlements:
Option one. Upon the member's death, a retirement allowance in an
amount equal to that paid to the member shall be paid for life to the
beneficiary so designated.
Option two. Upon the member's death, a retirement allowance of ninety
percent or less (measured in increments of not less than ten percent) of
the amount paid to such member shall be paid for life to the beneficiary
so designated.
Option three. A five-year certain option under which payment is made
to the member for life but is guaranteed for a minimum of five years
following retirement.
Option four. A ten-year certain option under which payment is made to
the member for life but is guaranteed for a minimum of ten years follow-
ing retirement.
Option five. Upon the member's death, a retirement allowance in an
amount equal to fifty percent or one hundred percent of that paid to the
member shall be paid for life to such person as he OR SHE shall nominate
by written designation duly acknowledged and filed with the retirement
system at the time of retirement. Upon the death, prior to the death of
the member, of said person so nominated, the member shall begin receiv-
ing, in lieu of the allowance then payable, an allowance equal in amount
to that which would have been payable if no optional modification of the
retirement allowance were in effect.
2. WITH RESPECT TO A MEMBER OF THE NEW YORK CITY EMPLOYEES' RETIREMENT
SYSTEM, THE NEW YORK CITY TEACHERS' RETIREMENT SYSTEM OR THE BOARD OF
EDUCATION RETIREMENT SYSTEM OF THE CITY OF NEW YORK WHO IS AN INCOMPE-
TENT, THE TERM "SPOUSE", AS USED IN PARAGRAPH ONE OF THIS SUBDIVISION,
SHALL BE DEEMED TO INCLUDE THE DOMESTIC PARTNER, AS DEFINED IN SUBDIVI-
SION TWENTY-ONE OF SECTION 1-112 OF THE ADMINISTRATIVE CODE OF THE CITY
OF NEW YORK, OF SUCH MEMBER FOR THE PURPOSE OF PERMITTING SUCH DOMESTIC
PARTNER TO SELECT AN OPTION ON BEHALF OF SUCH MEMBER PURSUANT TO THE
PROVISIONS OF PARAGRAPH ONE OF THIS SUBDIVISION.
S 34. Subdivision c of section 514 of the retirement and social secu-
rity law, as added by chapter 890 of the laws of 1976, is amended to
read as follows:
c. No option hereunder shall be permitted whereby the member would
receive less than fifty percent of the pension reserve during such
member's life expectancy. Provided, however, the preceding sentence
shall not apply if the surviving beneficiary is the member's spouse, OR
IF THE SURVIVING BENEFICIARY IS THE DOMESTIC PARTNER, AS DEFINED IN
SUBDIVISION TWENTY-ONE OF SECTION 1-112 OF THE ADMINISTRATIVE CODE OF
THE CITY OF NEW YORK, OF A MEMBER OF THE NEW YORK CITY EMPLOYEES'
RETIREMENT SYSTEM, THE NEW YORK CITY TEACHERS' RETIREMENT SYSTEM OR THE
BOARD OF EDUCATION RETIREMENT SYSTEM OF THE CITY OF NEW YORK.
S 35. Paragraph 1 of subdivision d of section 601 of the retirement
and social security law, as amended by chapter 408 of the laws of 2000,
is amended to read as follows:
A. 9080 17
1. [A] WITH RESPECT TO A DECEASED MEMBER OF A PUBLIC RETIREMENT SYSTEM
OF THE STATE OTHER THAN THE NEW YORK CITY EMPLOYEES' RETIREMENT SYSTEM,
THE NEW YORK CITY TEACHERS' RETIREMENT SYSTEM OR THE BOARD OF EDUCATION
RETIREMENT SYSTEM OF THE CITY OF NEW YORK, A surviving spouse who has
not renounced survivorship rights in a separation agreement, until
remarriage, OR, WITH RESPECT TO A DECEASED MEMBER OF THE NEW YORK CITY
EMPLOYEES' RETIREMENT SYSTEM, THE NEW YORK CITY TEACHERS' RETIREMENT
SYSTEM OR THE BOARD OF EDUCATION RETIREMENT SYSTEM OF THE CITY OF NEW
YORK, A SURVIVING SPOUSE WHO HAS NOT RENOUNCED SURVIVORSHIP RIGHTS IN A
SEPARATION AGREEMENT UNTIL THE SURVIVING SPOUSE REMARRIES OR ENTERS INTO
A DOMESTIC PARTNERSHIP WITHIN THE MEANING OF SUBDIVISION A OF SECTION
3-240 OF THE ADMINISTRATIVE CODE OF THE CITY OF NEW YORK, OR A SURVIVING
DOMESTIC PARTNER, AS DEFINED IN SUBDIVISION TWENTY-ONE OF SECTION 1-112
OF THE ADMINISTRATIVE CODE OF THE CITY OF NEW YORK, UNTIL SUCH SURVIVING
DOMESTIC PARTNER MARRIES OR ENTERS INTO A SUBSEQUENT DOMESTIC PARTNER-
SHIP WITHIN THE MEANING OF SUBDIVISION A OF SECTION 3-240 OF THE ADMIN-
ISTRATIVE CODE OF THE CITY OF NEW YORK;
S 36. Subdivision b of section 610 of the retirement and social secu-
rity law, as added by chapter 414 of the laws of 1983, is amended to
read as follows:
b. No option hereunder shall be permitted whereby the member would
receive less than fifty percent of the actuarial equivalent of the
retirement allowance without optional modification during such member's
life expectancy. Provided, however, the preceding sentence shall not
apply if the surviving beneficiary is the member's spouse, OR IF THE
SURVIVING BENEFICIARY IS THE DOMESTIC PARTNER, AS DEFINED IN SUBDIVISION
TWENTY-ONE OF SECTION 1-112 OF THE ADMINISTRATIVE CODE OF THE CITY OF
NEW YORK, OF A MEMBER OF THE NEW YORK CITY EMPLOYEES' RETIREMENT SYSTEM,
THE NEW YORK CITY TEACHERS' RETIREMENT SYSTEM OR THE BOARD OF EDUCATION
RETIREMENT SYSTEM OF THE CITY OF NEW YORK.
S 37. Section 2575 of the education law is amended by adding a new
subdivision 26 to read as follows:
26. (A) FOR THE PURPOSES OF THIS SUBDIVISION, THE TERMS "BOARD OF
EDUCATION RETIREMENT SYSTEM" AND "RULES AND REGULATIONS" SHALL HAVE THE
MEANINGS SET FORTH IN SUBPARAGRAPHS TWO AND FOUR, RESPECTIVELY, OF PARA-
GRAPH (A) OF SUBDIVISION EIGHTEEN OF THIS SECTION.
(B) FOR THE PURPOSES OF SECTION TWENTY-ONE OF THE RULES AND REGU-
LATIONS, WHERE ALL REQUIREMENTS HAVE BEEN MET FOR THE PAYMENT OF AN
ACCIDENTAL DEATH PENSION PURSUANT TO SUCH SECTION TWENTY-ONE BASED ON
THE DEATH OF A MEMBER OF THE BOARD OF EDUCATION RETIREMENT SYSTEM TO
WHICH SUCH SECTION TWENTY-ONE IS OTHERWISE APPLICABLE, THE TERM "WIDOW",
AS USED IN SECTION TWENTY-ONE OF THE RULES AND REGULATIONS, SHALL BE
DEEMED TO INCLUDE THE SURVIVING DOMESTIC PARTNER, AS DEFINED IN SUBDIVI-
SION TWENTY-ONE OF SECTION 1-112 OF THE ADMINISTRATIVE CODE OF THE CITY
OF NEW YORK, OF SUCH MEMBER, AND ANY ACCIDENTAL DEATH PENSION PAYMENTS
TO A SURVIVING DOMESTIC PARTNER PURSUANT TO SUCH SECTION TWENTY-ONE
SHALL CONTINUE UNTIL THE SURVIVING DOMESTIC PARTNER DIES, MARRIES OR
ENTERS INTO A SUBSEQUENT DOMESTIC PARTNERSHIP WITHIN THE MEANING OF
SUBDIVISION A OF SECTION 3-240 OF THE ADMINISTRATIVE CODE OF THE CITY OF
NEW YORK, AND UPON THE CESSATION OF SUCH ACCIDENTAL DEATH PENSION
PAYMENTS TO THE SURVIVING DOMESTIC PARTNER, THE OTHERWISE APPLICABLE
PROVISIONS OF SECTION TWENTY-ONE OF THE RULES AND REGULATIONS SHALL
GOVERN.
(C) WHERE AN ACCIDENTAL DEATH PENSION IS OTHERWISE PAYABLE PURSUANT TO
SECTION TWENTY-ONE OF THE RULES AND REGULATIONS TO A SURVIVING SPOUSE OF
A DECEASED MEMBER OF THE BOARD OF EDUCATION RETIREMENT SYSTEM, SUCH
A. 9080 18
ACCIDENTAL DEATH PENSION PAYMENTS SHALL CONTINUE UNTIL THE SURVIVING
SPOUSE DIES, REMARRIES OR ENTERS INTO A DOMESTIC PARTNERSHIP WITHIN THE
MEANING OF SUBDIVISION A OF SECTION 3-240 OF THE ADMINISTRATIVE CODE OF
THE CITY OF NEW YORK, AND UPON THE CESSATION OF SUCH ACCIDENTAL DEATH
PENSION PAYMENTS TO THE SURVIVING SPOUSE, THE OTHERWISE APPLICABLE
PROVISIONS OF SECTION TWENTY-ONE OF THE RULES AND REGULATIONS SHALL
GOVERN.
(D) FOR THE PURPOSES OF SECTION TWENTY-THREE OF THE RULES AND REGU-
LATIONS, WITH RESPECT TO A MEMBER OF THE BOARD OF EDUCATION RETIREMENT
SYSTEM TO WHICH SUCH SECTION TWENTY-THREE IS OTHERWISE APPLICABLE, THE
TERMS "HUSBAND" AND "WIFE", AS USED IN SECTION TWENTY-THREE OF THE RULES
AND REGULATIONS, SHALL BE DEEMED TO INCLUDE THE DOMESTIC PARTNER, AS
DEFINED IN SUBDIVISION TWENTY-ONE OF SECTION 1-112 OF THE ADMINISTRATIVE
CODE OF THE CITY OF NEW YORK, OF SUCH MEMBER.
S 38. This act shall take effect immediately; provided that the amend-
ments made by sections three, six, seven, ten, eleven, thirteen,
sixteen, seventeen, eighteen, nineteen, twenty, twenty-four, twenty-sev-
en, twenty-eight, twenty-nine, thirty-two, thirty-five and thirty-seven
of this act shall be applicable to the death of any member which occurs
on or after the effective date of this act; provided, however, that the
amendments to sections 501, 514, 601 and 610 of the retirement and
social security law made by sections thirty-two, thirty-three, thirty-
four, thirty-five and thirty-six of this act shall expire on the same
date as such sections expire and shall not affect the expiration of such
sections as provided in section 615 of such law.
FISCAL NOTE.--Pursuant to Legislative Law, Section 50:
This proposed legislation would amend many sections of the Administra-
tive Code of the City of New York ("ACNY"), several sections of the
Retirement and Social Security Law ("RSSL"), add a new Subdivision 26 to
Section 2575 of the Education Law ("Ed Law") and add a new Subdivision j
to Section 208-f of the General Municipal Law ("GML") to establish the
rights and benefits for certain domestic partners (hereafter referred to
as "DPs" and, in accordance with the definition of DP set forth in the
proposed legislation, covering more than just registered DPs) of members
of the New York City Retirement Systems ("NYCRS").
The Effective Date of the proposed legislation would be the date of
enactment.
SECTIONS OF LAW BEING AMENDED: If enacted, the proposed legislation
would establish rights and benefits for DPs in the following sections of
law:
NYCRS GROUPS IMPACTED LAW PROVISIONS MODIFIED
ACNY SECTION CHANGES
NYCRS All 1-112.21, 3-240.a
NYCERS (Tiers I, II) 13-101, 13-149.a, 13-149.b,
13-177, 13-184 (All Tiers)
NYCERS (Tier I) 12-125
POLICE (All Tiers) 13-244, 13-253, 13-261.a,
13-261.2, 13-261.3, 13-267
FIRE (All Tiers) 13-347.c, 13-355, 13-355.b,
13-355.c, 13-369.a, 13-369.d,
13-369.1, 13-370.a, 13-370.e,
13-370.1, 13-379
Fire Life Insurance Fund 13-380.d, 13-380.f
NYCTRS (Tiers I, II) 13-544.b, 13-565.c
NYCRS (ALL Tiers) 13-696.g
RSSL SECTION CHANGES
A. 9080 19
NYCERS, NYCTRS, BERS
(Tier III) 501.7, 514.a, 514.c
(Tier IV) 601.d, 610.b
ED LAW SECTION CHANGE
BERS (All Tiers) 2575.26
GML SECTION CHANGE
NYCERS, POLICE, FIRE 208-f.j
DEFINITION OF DOMESTIC PARTNER: With respect to the NYCRS provisions
which are based on the ACNY, the specific details defining and setting
out the limits of DP relationships in Sections 1-112.21 and 3-240 are as
follows:
ACNY SECTION 1-112.21
A DP is a person who:
* Is REGISTERED as a domestic partner: pursuant to:
** ACNY Section 3-240, or
** In accordance with Executive Order Number 123 dated August 7, 1989
("Exec0-89"), or
** In accordance with Executive Order Number 48 dated January 7, 1993
("Exec0-93"), or
* Is formally recognized as a beneficiary or covered person under the
other person's employment benefits or health insurance, or
* Is dependent or mutually interdependent on the other person for
support, as evidenced by the totality of the circumstances indicating a
mutual intent to be domestic partners including but not limited to:
common ownership or joint leasing of real or personal property, common
householding, shared income or shared expenses, children in common,
signs of intent to marry or become domestic partners according to the
definitions above.
ACNY SECTION 3-240.A
ACNY Section 3-240.a promulgated under New York City (the "City")
Local Law 27 of the Laws of 1998 (as amended in Calendar Year 2002)
further defines DP, who qualifies as a registered DP, confidentiality of
DP information, issuance of City Clerk DP Certification and special DP
situations.
* DP DEFINITION
In addition to DPs who register under Exec0-89 and Exec0-93, DPs
include relationships entered into in jurisdictions other than New York
State ("NYS") which are not recognized by NYS, as follows:
** Members of a marriage,
** Domestic partners, and
** Members of a civil union.
* CONDITIONS TO BE REGISTERED AS A DP
All of the following conditions need to be satisfied to be registered:
1. Both persons are either: NYS residents or one person is employed by
the City,
2. Both persons are at least 18,
3. Neither of the persons is married,
4. Neither person is in another DP relationship or has been in another
DP relationship within the 6 months before current registration,
5. Neither person is related by blood that would otherwise bar
marriage in NYS (as stipulated in Section 502-6 of the NYS Domestic
Relations Law),
6. The persons have a close and committed relationship, live together
and have been living together on a continuous basis, and
7. Both persons must register in person together by executing an affi-
davit to be submitted to the City Clerk which will be maintained in a
A. 9080 20
registry (excepting if one person is in prison, hospital or unable to
travel due to disability which will require whatever substantiations as
deemed necessary by the City Clerk).
* TERMINATION - DP RELATIONSHIP
A DP relationship is deemed to be terminated:
If one of the DPs files a termination statement with the City Clerk
that is signed by both DPs. If only signed by one DP, the other DP must
be notified of such termination by a registered letter with a return
receipt requested, or
If one of the DPs marries.
* ISSUANCE OF DP CERTIFICATE OR DP REGISTRATION
The City Clerk will issue a certificate of DP registration ("C-DPR")
provided the applicants meet the requirements. Such C-DPR will consti-
tute proof of DP registration for:
** Leave of Absence from the City for bereavement or child care,
** Visitation at City Correctional and juvenile facilities,
** Visitation at City Health and Hospital facilities,
** Eligibility as a family member to an existing tenancy by City
resided,
** Eligibility to qualify as a family member to succeed in tenancy or
occupancy in buildings supervised or under jurisdiction of the Depart-
ment of Housing Preservation and Development,
** Eligibility for City health benefits available to City employees
and retirees, or
** Any other rights or benefits established pursuant to applicable
law.
IMPACT ON BENEFITS: Currently, DPs for other than being a named bene-
ficiary of a NYCRS member do not have any special entitlement or rights
under the NYCRS.
With respect to the NYCRS, if the proposed legislation were enacted,
the following rights, benefits are/or options would be made available to
DPs (Law Sections changed relate to the specific NYCRS as noted above):
RIGHT TO CHANGE OPTION (ACNY: 12-125, 13-261.3, 13-369.1, 13-370.1,
13-565.c)
If a NYCRS (except BERS) Tier I or Tier II retiree nominates a DP as a
joint and survivor beneficiary under Option 2, Option 3 or Option 4,
then if such DP ceases to retain such relationship with the retiree for
reasons other than death, then the applicable NYCRS Board of Trustees
would be permitted to change the benefit back to the maximum benefit
with the consent of all parties.
INCLUDE DP IN CERTAIN DEFINITIONS
With respect to the terminology used in the ACNY, Ed Law, GML and
RSSL, DP is supposed to be included in the following definitions:
"Authorized Beneficiary" - RSSL: 501.7
"Authorized Representative" - ACNY: 13-101
"Eligible Beneficiary" - RSSL: 601.d
"Spouse" - RSSL: 514.a
"Surviving Beneficiary" - RSSL: 514.c, 610.b
"Widow," "Widower," "Husband/Wife" - Ed Law: 2575.26, GML 208-f.j
ACCIDENTAL DEATH BENEFIT ("ADB") (ACNY: 13-149, 13-244, 13-347,
13-544.b, Ed Law: 2575.26)
Upon the death of a Tier I or Tier II NYCRS member which is determined
to have been accidental and in the Line-of-Duty ("LOD"), DPs would
become eligible to receive the ADB of one-half of the Increased-Take-
Home-Pay ("ITHP") plus a pension of 50% of the member's final compen-
A. 9080 21
sation (as limited in Tier II positions by the Kingston Limitations)
payable until death, marriage or entering into another DP relationship.
Also, the surviving spouse ADB pension would be amended to also not be
payable if such surviving spouse entered into a DP relationship.
Such DP ADB would precede any ADB that would have otherwise been paya-
ble to the deceased member's children or dependent parents.
Thus, the ADB pension benefits otherwise payable to:
* Eligible surviving children under age 18 (if there were eligible
surviving spouses),
* Surviving dependent parents (if there were no surviving spouse or
eligible children under age 18), or
* The designated person duly elected or named by written election (if
there were no surviving spouse, no eligible children under age 18, and
no dependent parents)
could only become payable if there were no surviving DP.
SPECIAL ACCIDENTAL DEATH BENEFIT ("SADB") (GML: 208-f.j)
The NYS SADB for those eligible NYCRS members who die in the LOD would
become payable to DPs (who are in receipt of a City ADB) for life
provided at time of member's death there are no surviving spouses or
eligible surviving children under age 18 (students under age 23).
ELIGIBILITY FOR RETIREMENT OPTION (ACNY: 13-101, 13-177, 13-261.a,
13-369.a, 13-370)
The DP is eligible to receive the Tier I or Tier II NYCRS (except
BERS) member's retirement allowance in the event the member becomes
incompetent prior to the first monthly payment being made. The DP can
elect a respective actuarial equivalent form of payment from among four
options.
Additionally, the Tier I or Tier II NYCRS (except BERS) member can
elect to have the DP as a beneficiary under each of the options avail-
able.
EXCEPTION TO OPTION RESTRICTION (RSSL: 514.c, 610.b)
No option shall be permitted whereby the member would receive less
than fifty percent of the pension reserve during the member's life
expectancy. This statement will not apply if the surviving beneficiary
is a spouse or domestic partner of a Tier III or Tier IV member of
NYCERS, TRS or BERS.
LIMITATION OF OTHER CITY-PROVIDED BENEFITS (ACNY: 13-184, 13-267,
13-379)
No other laws which provide for pensions at the expense (in part or in
total) of the City would apply to the benefits payable to a member's DP
under a specific NYCRS.
Nothing prevents a member after retirement from a particular NYCRS
from earning another benefit from a different NYCRS and provide such
benefit to his/her DP.
DEPENDENT DEATH BENEFIT (ACNY: 13-253, 13-355, 13-355.b, 13-355.c)
A DP would become eligible for a $600 (elected by the member) annual
death benefit from POLICE or FIRE. Such amount is subject to adjustment
by the Board of Trustees, if there are other eligible recipients such as
surviving children under 18 or dependent parents.
Such DP $600 benefit would cease on death, marriage or new DP
relationship. For surviving spouses who would be eligible if there were
no other eligible recipients, the $600 benefit would cease on death,
marriage or entrance into a DP relationship.
30-DAY ELECTION OF OPTION ON DEATH/IMPAIRMENT (ACNY: 13-261.2,
13-369.d, 13-370.e)
A. 9080 22
If a POLICE or FIRE member dies or becomes mentally or physically
impaired within 30 days of having satisfied the eligibility requirements
for Ordinary Disability Retirement or Accidental Disability Retirement,
such surviving DP would have 30 days from the date of receipt of Board
of Trustees notification of such situation to elect an optional mode of
payout.
COVERAGE FOR COLA PAYMENTS (ACNY: 13-696.g)
With respect to the payment of COLA, DPs would be considered as
surviving spouses for recipients of ADB and as eligible surviving spouse
beneficiaries of deceased retirees whose retirement allowance were paya-
ble on a joint and survivor option. As such, any Cost-of-Living Adjust-
ment ("COLA") coverage that would otherwise by payable to the surviving
spouse would first become payable to DPs beginning September 2009.
FIRE LIFE INSURANCE FUND (ACNY: 13-380.d, 13-380.f)
A DP could become the recipient of Fire Life Insurance Fund ("FLIF")
benefits payable upon the death of the active or retired FIRE member.
Any FLIF benefits payable to a DP would be reduced for any unpaid
member FLIF premiums.
DP PROVISIONS VALUED IN FISCAL NOTE: With respect to the changes in
benefits and provisions noted above, this Fiscal Note limits the devel-
opment of additional costs to the provisions which govern the additional
City ADB and Spousal COLA benefits payable to DPs.
ADDITIONAL ACTUARIAL PRESENT VALUE OF BENEFITS AND EMPLOYER COSTS:
Insofar as this proposed legislation relates to the NYCRS, the addi-
tional Actuarial Present Value of Benefits ("APVB") cannot be readily
determined. It would depend on the number, salaries, ages, lengths of
service and ages at death of members and the survivorship of their
Domestic Partner beneficiaries who will be effected by this proposed
legislation.
However, based upon the actuarial assumptions used for this Fiscal
Note, and taking into account those benefits that were valued as
described in this Fiscal Note, the enactment of this proposed legis-
lation would increase the APVB for the NYCRS, which, if funded over the
future working lifetimes of NYCRS members, would result in increased
annualized costs, as follows:
========================================================================
Table 1
Estimated Financial Impact to Establish Rights and Benefits
for Certain Domestic Partners of NYCRS Members
($ Thousands)
________________________________________________________________________
Estimated
Retirement System First Year
or Increase In Additional Employer
Pension Fund APVB* Cost**
________________________________________________________________________
NYCERS $ 6,642 $ 864
NYCTRS 2,319 234
BERS 356 45
POLICE 626 86
FIRE 829 95
_______ ______
Total $10,772 $1,324
========================================================================
A. 9080 23
* As of June 30, 2008 based on the actuarial assumptions as noted here-
in.
** Effective Fiscal Year 2010 if enacted and signed by the Governor
after June 30, 2009 but on or before June 30, 2010.
ADDITIONAL EMPLOYER COSTS - GENERAL: In general, the real cost of the
enactment of this proposed legislation would be the additional benefits
paid.
FINANCIAL IMPACT - ADDITIONAL EMPLOYER CONTRIBUTIONS - FISCAL YEARS
2010 AND LATER: If this proposed legislation were enacted during the
current Legislative Session after June 30, 2009 and before June 30,
2010, the Actuary's revised actuarial assumptions and methods reflecting
probabilities of payment of Accidental Death noted herein were in
effect, then the enactment of this proposed legislation would increase
annual employer costs to the NYCRS beginning Fiscal Year 2010.
If the Actuary's revisions in these actuarial assumptions are delayed,
then increased employer contributions to the NYCRS are first impacted by
the actuarial experience losses recognized during the Fiscal Year
following the death of NYCRS members where payments continue to a Domes-
tic Partner.
However, the timing and amount of additional employer contributions
attributable to the enactment of this proposed legislation will depend
most upon three factors:
* First, the point in time when the Actuary revises actuarial assump-
tions to reflect that certain active members and retired members who now
would be expected to leave to their beneficiaries the payment of Acci-
dental Death Benefits, would in the future be leaving these same death
benefits to their respective DPs.
* Second, the point in time at which the Actuary revises actuarial
assumptions to reflect possible, further, increased expectations for the
payment of Spousal COLA benefits to DPs.
* Third, the impact on employer contributions of any actuarial gains
or losses attributable to additional Accidental Death Benefits and the
additional payment of Spousal COLA benefits to DPs.
UNMEASURED ADDITIONAL COSTS: The additional APVB and employer contrib-
utions attributable to additional Accidental Death Benefits and Spousal
COLA Benefits shown herein are based on data described in the CENSUS
DATA section of this Fiscal Note using the actuarial assumptions and
methods as noted herein.
Additional APVB and employer contributions attributable to any other
additional benefits payable/available described in the IMPACT ON BENE-
FITS section other than ADB and Spousal COLA benefits to DPs have not
been estimated.
No estimate has been made of the cost impact to the State of New York
for the payment of Special Accidental Death Benefits that my become
payable to Domestic Partners.
In addition, no estimate has been made for potential increased medical
benefits, administrative or other costs.
CENSUS DATA: The census data used in these calculations are based on
the active and retired members included in the June 30, 2008 actuarial
valuations of the NYCRS.
ACTUARIAL ASSUMPTIONS AND METHODS: The actuarial assumptions and meth-
ods used to determine additional APVB and additional employer contrib-
utions are the actuarial methods used in the June 30, 2008 (Lag) actuar-
A. 9080 24
ial valuations of the NYCRS for use in determining Preliminary Fiscal
Year 2010 employer contributions.
With respect to the current actuarial assumptions used to determine
ongoing employer contributions, the Actuary assumes that 100% of the
members are married.
For purposes of estimating the coverage of DPs for certain benefit
rights in this Fiscal Note, it was first necessary to break down the
group of active members into different categories.
It was assumed that 60% of members are married with a surviving spouse
and ADB eligible children, 15% of members are married with no ADB eligi-
ble children to collect benefits, 5% of the members are married with no
spouse but ADB eligible children and the balance, or 20% of the members,
have no spouse or ADB eligible children.
From the groups representing 5% of members with ADB eligible children
only and the 20% of members without eligible spouse or ADB eligible
children, it was assumed that 40% such members would have DPs (i.e. 2%
of members with ADB eligible children only and 8% of members who have no
spouse or ADB eligible children).
For the profile of DPs relative to the members, it was assumed that
75% would be of the opposite sex to the member where males are assumed
to be 3 years older relative to females. For the 25% of members with
same sex DPs, it was assumed that member and DP were the same age.
In order to determine the increase in APVB, it was necessary to devel-
op a new baseline of liabilities which takes into account the creation
of different categories of active members as noted above from the
current 100% assumed married assumption.
For members who die before attainment of age 37 with surviving spouse
and ADB eligible children, it was assumed that the ADB would be guaran-
teed to be paid for at least 25 years and then there would be a continu-
ing annuity for the balance of the surviving spouse's lifetime after 25
years.
For members who die on and after attainment of age 37 with spouse and
ADB eligible children, it was assumed that the ADB would be paid for the
greater of the lifetime of the spouse or for a guaranteed period of
years equal to the number of years between a member's age at death and
age 62.
For the 5% of members with no spouse and ADB eligible children, it was
assumed that for members dying before attainment of age 37, the ADB
would be paid on a term certain basis for 25 years. For members dying on
and after attainment of age 37, the ADB would be paid on term certain
basis until the year the member would have attained age 62. Thus, any
member in this category who dies after age 62 was assumed to provide no
ADB.
Because the number of Tier I and Tier II NYCRS members who could
possibly benefit for DP ADB was minimal, no additional liabilities for
such benefits were developed with respect to these members.
In order to develop the impact of DPs on the Spousal COLA benefits
that would become payable, it was necessary to assess the different
situations in which such benefit would become payable (i.e., for the
surviving spouse under an optional mode of payout based on a joint
survivor contingency elected at point of retirement).
Such joint and survivor ("J&S") contingencies are available at Service
Retirement ("SR"), Ordinary Disability Retirement ("ODR") and Accidental
Disability Retirement ("ADR"). For each NYCRS, the following percentages
represent the elections of all existing retirees as of June 30, 2004 who
chose joint and survivor option coverage:
A. 9080 25
========================================================================
Percentage of NYCRS Members Who Elect Joint and Survivor
Coverage at Different Types of Retirement
------------------------------------------------------------------------
NYCERS NYCTRS BERS POLICE FIRE
Type of M* F* M* F* M* F* M* F* M* F*
Retirement
Service 36% 5% 51% 20% 55% 5% 8% 2% 4% 0%
Ordinary
Disability 5% 5% 25% 11% 39% 8% 5% ** 5% 0%
Accidental
Disability 10% 4% 47% 17% 46% 8% 7% ** 6% 0%
========================================================================
* M - retirement members who are male, F - retired members who are
female.
** Percentage less than 1%.
By utilizing the assumptions for the percentage of benefits at each
type of retirement payable in the form of J&S annuities, 5% of those
electing J&S forms of benefit are assumed to be payable upon death of
the retired member to his elected Domestic Partner. Then, surviving DPs
would be eligible for the Spousal COLA benefits upon the death of the
retired member.
Additional annual employer costs have been estimated assuming the
additional APVB are financed through future normal contributions under
the Actuary's One-Year Lag methodology.
With respect to the age and mortality of DP beneficiaries for measur-
ing APVB and employer cost in this Fiscal Note, it was assumed that the
ages of the DP would be 3 years older for males relative to females
except in NYCTRS where they were assumed to be the same age.
The DP beneficiary mortality was generally taken from the NYCERS
Clerks mortality tables. However, for NYCTRS beneficiaries, mortality
was based on the NYCTRS mortality tables.
For purposes of developing the APVB and employer costs for Fiscal Year
2010, it was assumed that the percentage of liabilities representing the
increase in APVB for each NYCRS originally established as of June 30,
2004 would remain the same.
STATEMENT OF ACTUARIAL OPINION: I, Robert C. North, Jr., am the Chief
Actuary for the New York City Retirement Systems. I am a Fellow of the
Society of Actuaries and a Member of the American Academy of Actuaries.
I meet the Qualification Standards of the American Academy of Actuaries
to render the actuarial opinion contained herein.
FISCAL NOTE IDENTIFICATION: This estimate is intended for use only
during the 2009 Legislative Session. It is Fiscal Note 2009-12, dated
June 22, 2009, prepared by the Chief Actuary for the New York City
Employees' Retirement System, the New York City Teachers' Retirement
System, the New York City Board of Education Retirement System, the New
York City Police Pension Fund and the New York City Fire Pension Fund.