N.Y. General Municipal Law Section 208-F
Special accidental death benefit


a.

Notwithstanding any other provision of law, the special accidental death benefit provided by this section shall be paid to 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, or to the deceased member’s parents if the member has no widow, widower, children under the age of eighteen, or a student under the age of twenty-three, of:

(i)

a deceased member of a pension or retirement system of a police department or paid fire department of a city, town or village;

(ii)

a deceased paid member of the police force of the police department of the New York city transit authority;

(iii)

a deceased paid member of the police force of the police department of the New York city housing authority;

(iv)

a deceased paid member of the uniformed correction force of the New York city department of correction;

(v)

a deceased paid uniformed member of a county sheriff’s department (outside the city of New York);

(vi)

a deceased 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 emergency medical technician (as those terms are defined in Public Health Law § 3001 (Definitions)section three thousand 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 Public Health Law § 3001 (Definitions)section three thousand one of the public health law);

(vii)

a deceased paid bridge and tunnel member of the New York city employees’ retirement system;

(viii)

a deceased paid member of the uniformed force of the New York city department of sanitation; or

(ix)

a deceased paid deputy sheriff member of the New York city sheriff’s department, providing the widow or widower is ineligible to receive benefits pursuant to Retirement & Social Security Law § 361-A (Special accidental death benefit)section three hundred sixty-one-a of the retirement and social security law as amended by chapter seven hundred thirty-three of the laws of nineteen hundred ninety and the deceased member:

1.

Died before the effective date of his or her retirement, as the natural and proximate result of an accident sustained in the performance of duty in the service upon which his membership was based, and

2.

Did not cause such accident by his or her own willful negligence, and

3.

At the time of such accident was actually a member of:

(i)

a pension or retirement system of a police department or paid fire department of a city, town or village;

(ii)

a pension or retirement system covering the police force of the police department of the New York city transit authority;

(iii)

a pension or retirement system covering the police force of the police department of the New York city housing authority;

(iv)

a pension or retirement system covering the uniformed correction force of the New York city department of correction;

(v)

a pension or retirement system covering uniformed members of a county sheriff’s department (outside the city of New York);

(vi)

a pension or retirement system covering employees 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 emergency medical technician (as those terms are defined in Public Health Law § 3001 (Definitions)section three thousand 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 Public Health Law § 3001 (Definitions)section three thousand one of the public health law);

(vii)

a pension or retirement system covering paid bridge and tunnel members of the New York city employees’ retirement system;

(viii)

a pension or retirement system covering paid members of the uniformed force of the New York city department of sanitation; or

(ix)

a pension or retirement system covering paid deputy sheriff members of the New York city sheriff’s department.

b.

The special accidental death benefit shall be paid by the county, city, town or village which employed the deceased member at the time of death, 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, if the widow or widower has died, or to the deceased member’s parents if the member has no widow, widower, children under the age of eighteen, or a student under the age of twenty-three, on account of the death of the deceased member:

1.

Any death benefit and any supplementation thereto paid by the said county, city, town or village in the form of a pension, 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.

3.

The workers’ compensation benefit. 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-three 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, or to the deceased member’s parents if the member has no widow, widower, children under the age of eighteen, or a student under the age of twenty-three, 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 289.5% 1978 278.2% 1979 267.1% 1980 256.5% 1981 246.1% 1982 236.0% 1983 226.2% 1984 216.7% 1985 207.5% 1986 198.5% 1987 189.8% 1988 181.4% 1989 173.2% 1990 165.2% 1991 157.5% 1992 150.0% 1993 142.7% 1994 135.7% 1995 128.8% 1996 122.1% 1997 115.7% 1998 109.4% 1999 103.3% 2000 97.4% 2001 91.6% 2002 86.0% 2003 80.6% 2004 75.4% 2005 70.2% 2006 65.3% 2007 60.5% 2008 55.8% 2009 51.3% 2010 46.9% 2011 42.6% 2012 38.4% 2013 34.4% 2014 30.5% 2015 26.7% 2016 23.0% 2017 19.4% 2018 15.9% 2019 12.6% 2020 9.3% 2021 6.1% 2022 3.0% 2023 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 July first, nineteen hundred ninety-five the term salary shall in no case be less than the full salary payable to a first grade police officer (in the case of a deceased police officer) or a first grade firefighter (in the case of a deceased firefighter) employed by a department or uniformed force described in subdivision c of this section on the date of such employee’s death. Provided further, that for the purpose of any payment on or after July first, nineteen hundred ninety-six 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 of a supervisory position (in the case of a police superior officer deceased on or after July first, nineteen hundred ninety-five 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 of a supervisory position (in the case of a fire officer deceased on or after July first, nineteen hundred ninety-five who had been appointed to and was serving in such a supervisory position) employed by a department or uniformed force described in subdivision c of this section on the date of such employee’s death, and provided further that, for the purpose of any payment on or after September tenth, two thousand one, in the case of a police officer, a firefighter, a police superior officer, or fire officer acting in a higher rank, the term salary shall in no case be less than the earnings that would have been payable at the highest grade of such higher rank.

e.

There shall be appropriated to the general fund an amount equal to the special accidental death benefits paid pursuant to subdivisions b and c of this section during each preceding state fiscal year, as certified to the comptroller by the appropriate municipal official, for the purposes of reimbursing such special accidental death benefits. The monies appropriated and made available pursuant to this subdivision shall be paid under rules and regulations adopted by the comptroller and subject to the approval of the director of the budget upon the audit and warrant of the comptroller on vouchers certified or approved as provided by law.

f.

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 students 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 students, under age twenty-three, divided in such manner as the comptroller, in his discretion, shall determine, or sooner die, then to 3. His or her parents if the member has no widow, widower, children under the age of eighteen, or a student under the age of twenty-three, for their lifetimes. 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 sooner die.

g.

Notwithstanding any other provision of law to the contrary, and solely for the purposes of this section, a member otherwise covered by this section 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 is based at the time that such member 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 such member died while on such active duty or service in the uniformed services on or after June fourteenth, two thousand five while serving on such active military duty or in the uniformed services.

h.

Notwithstanding any other provision of law, if (i) a member of a pension or retirement system covering a police department or paid fire department of a city, town or village;

(ii)

a member of a pension or retirement system covering the uniformed corrections force of the New York city department of corrections;

(iii)

a member of a pension or retirement system covering a county sheriff’s department (outside of the city of New York);

(iv)

a deputy sheriff member of the New York city employees’ retirement system;

(v)

a member of the New York city employees’ retirement system who is 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 emergency medical technician (as those terms are defined in Public Health Law § 3001 (Definitions)section three thousand 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 Public Health Law § 3001 (Definitions)section three thousand one of the public health law);

(vi)

a bridge and tunnel member of the New York city employees’ retirement system, who: (1) has met the criteria of subdivision g of Retirement & Social Security Law § 63 (Accidental disability retirement)section sixty-three of the retirement and social security law, subdivision g of Retirement & Social Security Law § 363 (Accidental disability retirement)section three hundred sixty-three of the retirement and social security law, subdivision h of Retirement & Social Security Law § 363-BB (State police accidental disability retirement allowance)section three hundred sixty-three-bb of the retirement and social security law, subdivision g of Retirement & Social Security Law § 507 (Accidental disability benefits)section five hundred seven of the retirement and social security law, subdivision c of Retirement & Social Security Law § 507-C (Performance of duty disability retirement)section five hundred seven-c of the retirement and social security law, subdivision h of Retirement & Social Security Law § 556 (Accidental disability retirement)section five hundred fifty-six of the retirement and social security law, subdivision h of Retirement & Social Security Law § 605 (Disability retirement)section six hundred five of the retirement and social security law, subdivision h of Retirement & Social Security Law § 605-A (Accidental disability retirement for uniformed court officers and peace officers employed in the unified court system)section six hundred five-a of the retirement and social security law, subdivision d of Retirement & Social Security Law § 605-B (Accidental disability retirement for New York city uniformed sanitation members)section six hundred five-b of the retirement and social security law as added by chapter five hundred four of the laws of two thousand two, subdivision b of Retirement & Social Security Law § 605-C (Accidental disability retirement for deputy sheriffs employed by the city of New York)section six hundred five-c of the retirement and social security law, subdivision c of Retirement & Social Security Law § 607-B (Performance of duty disability retirement)section six hundred seven-b of the retirement and social security law, subdivision one of section 13-252.1 of the administrative code of the city of New York, subdivision one of section 13-353.1 of the administrative code of the city of New York, or subdivision b of section 13-168 of the administrative code of the city of New York; and (2) dies in active service from a qualifying condition or impairment of health, as defined in each of the foregoing subdivisions, that is determined by the applicable head of the retirement system or applicable medical board to have been caused by such member’s participation in the World Trade Center rescue, recovery or cleanup operations, then unless the contrary be proven by competent evidence, such member shall be deemed to have died as a natural and proximate result of an accident sustained in the performance of duty and not as a result of willful negligence on his or her part. Upon such determination, the eligible beneficiary of such member, as defined in either section sixty-one, five hundred one or six hundred one of the retirement and social security law, section 13-149, 13-244 or 13-347 of the administrative code of the city of New York shall be entitled to a special accidental death benefit as provided by this section, payable in accordance with subdivisions b, c and d of this section.

i.

Notwithstanding any other provision of law, if (i) a retiree of a pension or retirement system covering a police department or paid fire department of a city, town or village;

(ii)

a retiree of a pension or retirement system covering the uniformed corrections force of the New York city department of corrections;

(iii)

a retiree of a pension or retirement system covering a county sheriff’s department (outside of the city of New York);

(iv)

a retired deputy sheriff member of the New York city employees’ retirement system;

(v)

a retired member of the New York city employees’ retirement system who was 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 emergency medical technician (as those terms are defined in Public Health Law § 3001 (Definitions)section three thousand 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 Public Health Law § 3001 (Definitions)section three thousand one of the public health law); or

(vi)

a retired bridge and tunnel member of the New York city employees’ retirement system, who: (1) has met the criteria of subdivision g of Retirement & Social Security Law § 63 (Accidental disability retirement)section sixty-three of the retirement and social security law, subdivision g of Retirement & Social Security Law § 363 (Accidental disability retirement)section three hundred sixty-three of the retirement and social security law, subdivision h of Retirement & Social Security Law § 363-BB (State police accidental disability retirement allowance)section three hundred sixty-three-bb of the retirement and social security law, subdivision g of Retirement & Social Security Law § 507 (Accidental disability benefits)section five hundred seven of the retirement and social security law, subdivision c of Retirement & Social Security Law § 507-C (Performance of duty disability retirement)section five hundred seven-c of the retirement and social security law, subdivision h of Retirement & Social Security Law § 556 (Accidental disability retirement)section five hundred fifty-six of the retirement and social security law, subdivision h of Retirement & Social Security Law § 605 (Disability retirement)section six hundred five of the retirement and social security law, subdivision h of Retirement & Social Security Law § 605-A (Accidental disability retirement for uniformed court officers and peace officers employed in the unified court system)section six hundred five-a of the retirement and social security law, subdivision d of Retirement & Social Security Law § 605-B (Accidental disability retirement for New York city uniformed sanitation members)section six hundred five-b of the retirement and social security law as added by chapter five hundred four of the laws of two thousand two, subdivision b of Retirement & Social Security Law § 605-C (Accidental disability retirement for deputy sheriffs employed by the city of New York)section six hundred five-c of the retirement and social security law, subdivision c of Retirement & Social Security Law § 607-B (Performance of duty disability retirement)section six hundred seven-b of the retirement and social security law, subdivision one of section 13-252.1 of the administrative code of the city of New York, subdivision one of section 13-353.1 of the administrative code of the city of New York, or subdivision b of section 13-168 of the administrative code of the city of New York, or would have met the criteria if not already retired on an accidental disability; and (2) has not been retired for more than twenty-five years; and (3) dies from a qualifying condition or impairment of health, as defined in each of the foregoing subdivisions, that is determined by the applicable head of the retirement system or applicable medical board to have been caused by such retiree’s participation in the World Trade Center rescue, recovery or cleanup operations, then unless the contrary be proven by competent evidence, such retiree shall be deemed to have died as a natural and proximate result of an accident sustained in the performance of duty and not as a result of willful negligence on his or her part. Upon such determination, the eligible beneficiary of such retiree, as defined in either section sixty-one, five hundred one or six hundred one of the retirement and social security law or section 13-149, 13-244, or 13-347 of the administrative code of the city of New York shall be entitled to a special accidental death benefit as provided by this section, payable in accordance with subdivisions b, c and d of this section, however, for the purposes of determining the salary base upon which the special accidental death benefit is calculated, the retiree shall be deemed to have died on the date of his or her retirement. In no event shall the special accidental death benefit be paid unless a written application is made by the eligible beneficiary of such retiree to the head of the applicable retirement system requesting conversion of the retiree’s service or disability benefit to an accidental death benefit and upon the approval of said application. At the time of such conversion, the eligible beneficiary shall relinquish all rights to the prospective benefits under the service or disability retirement benefit, including any post-retirement death benefits, since the retiree’s death. If the eligible beneficiary is not the only beneficiary receiving or entitled to receive a benefit under the service or disability retirement benefit (including, but not limited to, post-retirement death benefits or benefits paid or payable pursuant to the retiree’s option selection), the special accidental death benefit payments to the eligible beneficiary will be reduced by any amounts paid or payable to any other beneficiary.

j.

In the case of a deceased member who died prior to the effective date of this subdivision, the payment of the benefit to the deceased member’s parents shall commence on the effective date of this subdivision, provided, however that the benefit amount shall be deemed to have been subject to annual increases pursuant to subdivision b of this section and escalation pursuant to subdivision c of this section, from the date of such member’s death.

k.

In the case of a deceased county member who died prior to the effective date of this subdivision, the payment of the benefit to the deceased member’s beneficiaries pursuant to subdivision f of this section, shall commence on the effective date of this subdivision, provided, however that the benefit amount shall be deemed to have been subject to annual increases pursuant to subdivision b of this section and escalation pursuant to subdivision c of this section, from the date of such member’s death.

Source: Section 208-F — Special accidental death benefit, https://www.­nysenate.­gov/legislation/laws/GMU/208-F (updated Dec. 15, 2023; accessed Mar. 16, 2024).

200
Defining qualifications of exempt volunteer firefighters
200–A
Volunteer firefighters serving in more than one fire company or fire department
200–AA
Training stipend for volunteer firefighters
200–B
Leaves of absence for volunteer firefighters entering the armed forces of the United States prior to July first, nineteen hundred sixty-six
200–C
Leaves of absence for volunteer firefighters entering the armed forces of the United States on or after July first, nineteen hundred sixt...
201
Rights and privileges of exempt volunteer firefighters
202
Certificate to be issued to exempt volunteer firefighter
202–A
Recording certificates of exempt volunteer firefighter
203
List of exempt volunteer firefighters to be filed
204
Qualifications necessary to entitle to certain exemptions
204–A
Raising of funds for fire company purposes
204–B
Youth programs
204–C
Plan for arson investigation
204–D
Duties of the fire chief
204–DD
Qualifications of a fire chief
204–E
Unauthorized destruction of property
204–F
Plan for hazardous materials incidents response
204–G
Restrictions on the use of firefighting foam containing PFAS chemicals
205
Payments to injured or representatives of deceased volunteer firefighters
205–A
Additional right of action to certain injured or representatives of certain deceased firefighters
205–B
Relief of volunteer firefighters engaged in the performance of duty as such firefighters from civil liability and liability of fire distr...
205–C
Payments pending controversies where volunteer firefighters are killed or injured
205–CC
Volunteer firefighter enhanced cancer disability benefits
205–D
Relief from civil liability for acts or omissions by fire wardens in the city of New York
205–E
Right of action to certain injured or representatives of certain deceased police officers
205–F
Removal of civil liability barriers
205–G
Defense and indemnification of volunteer firefighters
206
Certificate to police officers and firefighters
206–A
Penalty for improper use of certificates
206–B
Exemption of benefits payable under blanket accident insurance covering volunteer firefighters
207
Hospitalization of members of fire departments in certain cities
207–A
Payment of salary, medical and hospital expenses of firefighters with injuries or illness incurred in performance of duties
207–B
Additional retirement benefits for certain firefighters in cities
207–C
Payment of salary, wages, medical and hospital expenses of police officers with injuries or illness incurred in the performance of duties
207–D
Additional retirement benefits for certain police officers in cities and certain villages
207–E
Minimum retirement benefits for police officers in cities and who are members of police pension or retirement systems maintained by such ...
207–E*2
Minimum retirement benefits for firefighters in cities and who are members of fire department pension or retirement systems maintained by...
207–F
Ordinary death benefits of members of fire department systems of cities
207–G
Ordinary death benefits of members of police retirement systems
207–H
Death benefits of members of certain fire department pension or retirement systems of cities
207–H*2
Death benefits of members of certain police pension systems
207–I
Temporary supplemental retirement allowances for certain police officers
207–I*2
Supplemental retirement allowances of retired firefighters of cities
207–II
Payment of supplemental retirement allowances of retired police officers and firefighters of certain cities
207–J
Supplemental pension allowances of certain retired teachers of cities
207–K
Disabilities of policemen and firemen in certain cities
207–K*2
Disabilities of policemen and firemen in certain cities
207–KK
Disabilities of firefighters in certain cities caused by cancer
207–KKK
Disabilities of firefighters in certain cities caused by Parkinson’s Disease
207–L
Temporary supplemental retirement allowances for certain police officers in towns and villages
207–N
Performance of duty disability retirement
207–O
Performance of duty disability retirement
207–O*2
Disabilities of members of the uniformed force of correction departments in certain cities
207–P
Performance of duty disability retirement
207–Q
Firefighters
207–Q*2
Disabilities of emergency medical technicians or advanced emergency medical technicians in certain cities
208
Members of police force to have one day rest in seven
208–A
School guards
208–B
Death benefits for beneficiaries of certain police officers and firefighters
208–C
Death benefits for dependent fathers or dependent mothers of certain police officers and firefighters
208–D
Extra work by members of certain police forces
208–D*2
Compensation during disability
208–D*3
Extra work by members of a police force in cities
208–E
Extra work by members of certain police forces
208–F
Special accidental death benefit
208–G
Community activity by members of a police force
208–H
Cardiopulmonary resuscitation training and retraining for police departments in cities having a population of one million or more 1
209
Outside service by local fire departments, companies, ambulance districts and airport crash-fire-rescue units
209–A
Relations with other states and the dominion of Canada
209–AA
Paid leave for disaster service volunteers
209–AA*2
Appointment of private college campus security officers at independent non-profit colleges
209–B
Emergency rescue and first aid squads
209–BB
Specialized teams
209–C
Fire police squads of fire departments and fire companies
209–CC
Notification of presence of wild animals and dangerous dogs
209–D
Contracts for outside service by volunteer fire departments and companies
209–DD
Discovery of unlawful drug laboratory
209–E
Fire mobilization and mutual aid plan
209–EE
Adoption of a code of ethics and disclosure of interests by fire companies
209–F
Outside service by local police forces
209–FF
Provisions relating to certain accidental disability benefits
209–FFF
Provisions relating to a membership date in the New York city police pension fund attributable to service in the titles of police cadet p...
209–G
Liability for outside aid
209–I
Emergency service by volunteer firefighters
209–J
Mutual aid programs in counties
209–L
Removal of volunteer officers and volunteer members of fire departments
209–M
Outside service by local police
209–P
Relay of fire and emergency calls
209–Q
Permanent appointment of police officers
209–R
Police protection
209–S
Contracts between municipalities and fire districts for joint fire training centers
209–T
Contracts for joint fire alarm systems
209–U
Notification of presence of hazardous materials
209–V
Employment of retired persons as special patrolmen for publicly owned property
209–W
Permanent appointment of fire fighters
209–X
Training of certain paid city firefighters promoted to a first-line supervisory position
209–Y
Establishment of hazardous materials emergency response teams
209–Z
Annual independent audits

Accessed:
Mar. 16, 2024

Last modified:
Dec. 15, 2023

§ 208-F’s source at nysenate​.gov

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