* § 361-a. Special accidental death benefit. a. Notwithstanding any
other provision of law, a widow or widower or the deceased member's
children under the age of eighteen or, if a student, under the age of
twenty-three, if the widow or widower has died who is or are receiving
the accidental death benefit provided by section three hundred sixty-one
of this chapter, shall also be paid the special accidental death benefit
authorized by this section.

b. The special accidental death benefit shall be payable from the
pension accumulation fund, and shall consist of a pension which is equal
to the salary of the deceased member reduced by the sum of each of the
following benefits received by the widow or widower or the deceased
member's children under the age of eighteen or, if a student, under the
age of twenty-three, if the widow or widower has died, on account of the
death of the deceased member:

1. The total accidental death benefit, without a reduction pursuant to
section three hundred sixty-four of this chapter, and

2. The social security benefit payable on July first, nineteen hundred
seventy-eight for death occurring prior to July first, nineteen hundred
seventy-eight; or the social security benefit payable immediately after
death if such death occurs on or after July first, nineteen hundred
seventy-eight. In the event the social security benefit is reduced to an
amount less than that noted in this paragraph, the amount of special
accidental death benefit shall be increased by the amount of the social
security reduction.

In the case of a deceased member who died prior to January first,
nineteen hundred seventy-eight the salary shall be increased by a
percentage which shall be determined on the basis of the consumer price
index (all items--U.S. city average), published by the United States
bureau of labor statistics. The percentage shall be determined as the
ratio of two indexes, the denominator of which is the average of the
twelve monthly consumer price indexes of the calendar year of the death
of the member and the numerator of which is the average of the twelve
monthly consumer price indexes for the calendar year nineteen hundred
seventy-seven. Said ratio, minus one, shall be expressed as a percentage
and shall be adjusted to the nearest one-tenth of one per centum.

c. Commencing July first, two thousand twenty-five the special
accidental death benefit paid to a widow or widower or the deceased
member's children under the age of eighteen or, if a student, under the
age of twenty-three, if the widow or widower has died, shall be
escalated by adding thereto an additional percentage of the salary of
the deceased member, as increased pursuant to subdivision b of this
section, in accordance with the following schedule:

calendar year of death

of the deceased member per centum

1977 or prior 313.2%

1978 301.2%

1979 289.5%

1980 278.2%

1981 267.1%

1982 256.5%

1983 246.1%

1984 236.0%

1985 226.2%

1986 216.7%

1987 207.5%

1988 198.5%

1989 189.8%

1990 181.4%

1991 173.2%

1992 165.2%

1993 157.5%

1994 150.0%

1995 142.7%

1996 135.7%

1997 128.8%

1998 122.1%

1999 115.7%

2000 109.4%

2001 103.3%

2002 97.4%

2003 91.6%

2004 86.0%

2005 80.6%

2006 75.4%

2007 70.2%

2008 65.3%

2009 60.5%

2010 55.8%

2011 51.3%

2012 46.9%

2013 42.6%

2014 38.4%

2015 34.4%

2016 30.5%

2017 26.7%

2018 23.0%

2019 19.4%

2020 15.9%

2021 12.6%

2022 9.3%

2023 6.1%

2024 3.0%

2025 0.0%

d. For the purpose of this section, salary shall be the regular
compensation earned during the member's last twelve months of service in
full pay status as a member, or, if he or she had not completed twelve
months of service prior to the date of death, the compensation he or she
would have earned had he or she worked for the twelve months prior to
such date, provided that for the purpose of any payment on or after
January first, two thousand one the term salary shall in no case be less
than the full salary payable to a police officer in the highest
grade-step (in the case of a deceased police officer) or a firefighter
in the highest grade-step (in the case of a deceased firefighter) while
employed by a department or uniformed force on the date of such
employee's death. Provided further that for the purpose of any payment
on or after January first, two thousand one, the term salary shall in no
case be less than the earnings that would have been payable to a police
superior officer were he or she in the highest grade-step of a
supervisory position (in the case of a police superior officer deceased
on or after January first, two thousand one who had been appointed to
and was serving in such a supervisory position) or payable to a fire
officer were he or she in the highest grade-step of a supervisory
position (in the case of a fire officer deceased on or after January
first, two thousand one who had been appointed to and was serving in
such a supervisory position) employed by a department or uniformed force
on the date of such employee's death.

e. The special accidental death benefit shall be paid to:

1. The member's widow or widower to continue during his or her
lifetime. If he or she shall leave no widow or widower, or if his or
her widow or widower shall die before all his or her children shall have
attained age eighteen or, if a student, shall have attained the age of
twenty-three or sooner die, then to

2. His or her child or children under age eighteen or, if a student,
under the age of twenty-three, divided in such manner as the
comptroller, in his discretion, shall determine. Such pension shall
continue in the same amount as received by the member's widow or widower
as a joint and survivor pension until every such child shall have
attained age eighteen or, if a student, attained the age of twenty-three
or sooner die.

f. For purposes of this section, the term "student" means a person
enrolled in an accredited institution of higher education for at least
twelve semester hours for a semester of not less than fifteen weeks,
inclusive of examination periods; or eight semester hours a quarter; or,
in programs not organized on a semester or quarter basis, twenty-four
semester hours for an academic year of not more than twelve months or
the equivalent, as determined by the commissioner of education. A
student shall be considered full-time for a program organized on an
academic-year basis only if the student has filed a plan of study with
the institution for the entire academic year.

* NB There are 2 § 361-a's