S 10085: Extends the presumptive eligibility period, from twenty-five to thirty-five years, for certain retirement benefits for injuries or illnesses related to World Trade Center rescue, recovery and clean-up operations.

  
  STATE OF NEW YORK ________________________________________________________________________ 10085  IN SENATE April 27, 2026 ___________ Introduced by Sen. JACKSON -- read twice and ordered printed, and when printed to be committed to the Committee on Civil Service and Pensions AN ACT to amend the retirement and social security law, the education law, the military law, the general municipal law and the administra- tive code of the city of New York, in relation to extending the twen- ty-five year presumptive eligibility period for certain retirement benefits for injuries or illnesses related to World Trade Center rescue, recovery and clean-up operations The People of the State of New York, represented in Senate and Assem- bly, do enact as follows: 1 Section 1. Subdivision h of section 63 of the retirement and social 2 security law, as amended by chapter 489 of the laws of 2008, is amended 3 to read as follows: 4 h. Notwithstanding any other provision of this chapter or of any 5 general, special or local law, charter, administrative code or rule or 6 regulation to the contrary, if a retiree who: (1) has met the criteria 7 of subdivision g of this section and retired on a service or disability 8 retirement, or would have met the criteria if not already retired on an 9 accidental disability; and (2) has not been retired for more than [twen- 10 ty-five] thirty-five years; and (3) dies from a qualifying World Trade 11 Center condition, as defined in section two of this article, as deter- 12 mined by the applicable head of the retirement system or applicable 13 medical board, then unless the contrary be proven by competent evidence, 14 such retiree shall be deemed to have died as a natural and proximate 15 result of an accident sustained in the performance of duty and not as a 16 result of willful negligence on [his or her] such retiree's part. Such 17 retiree's eligible beneficiary, as set forth in section sixty-one of 18 this title, shall be entitled to an accidental death benefit as provided 19 by section sixty-one of this title, however, for the purposes of deter- 20 mining the salary base upon which the accidental death benefit is calcu- 21 lated, the retiree shall be deemed to have died on the date of [his or 22 her] such retiree's retirement. Upon the retiree's death, the eligible 23 beneficiary shall make a written application to the head of the retire- 24 ment system within the time for filing an application for an accidental EXPLANATION--Matter in italics (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD15390-04-6 
 S. 10085 2 1 death benefit as set forth in section sixty-one of this title requesting 2 conversion of such retiree's service or disability retirement benefit to 3 an accidental death benefit. At the time of such conversion, the eligi- 4 ble beneficiary shall relinquish all rights to the prospective benefits 5 payable under the service or disability retirement benefit, including 6 any post-retirement death benefits, since the retiree's death. If the 7 eligible beneficiary is not the only beneficiary receiving or entitled 8 to receive a benefit under the service or disability retirement benefit 9 (including, but not limited to, post-retirement death benefits or bene- 10 fits paid or payable pursuant to the retiree's option selection), the 11 accidental death benefit payments to the eligible beneficiary will be 12 reduced by any amounts paid or payable to any other beneficiary. 13 § 2. Subdivision h of section 363 of the retirement and social securi- 14 ty law, as amended by chapter 489 of the laws of 2008, is amended to 15 read as follows: 16 h. Notwithstanding any other provision of this chapter or of any 17 general, special or local law, charter, administrative code or rule or 18 regulation to the contrary, if a retiree who: (1) has met the criteria 19 of subdivision g of this section and retired on a service or disability 20 retirement, or would have met the criteria if not already retired on an 21 accidental disability; and (2) has not been retired for more than [twen- 22 ty-five] thirty-five years; and (3) dies from a qualifying World Trade 23 Center condition, as defined in section two of this chapter, as deter- 24 mined by the applicable head of the retirement system or applicable 25 medical board, then unless the contrary be proven by competent evidence, 26 such retiree shall be deemed to have died as a natural and proximate 27 result of an accident sustained in the performance of duty and not as a 28 result of willful negligence on [his or her] such retiree's part. Such 29 retiree's eligible beneficiary, as set forth in section three hundred 30 sixty-one of this title, shall be entitled to an accidental death bene- 31 fit as provided by section three hundred sixty-one of this title, howev- 32 er, for the purposes of determining the salary base upon which the acci- 33 dental death benefit is calculated, the retiree shall be deemed to have 34 died on the date of [his or her] such retiree's retirement. Upon the 35 retiree's death, the eligible beneficiary shall make a written applica- 36 tion to the head of the retirement system within the time for filing an 37 application for an accidental death benefit as set forth in section 38 three hundred sixty-one of this title requesting conversion of such 39 retiree's service or disability retirement benefit to an accidental 40 death benefit. At the time of such conversion, the eligible beneficiary 41 shall relinquish all rights to the prospective benefits payable under 42 the service or disability retirement benefit, including any post-retire- 43 ment death benefits, since the retiree's death. If the eligible benefi- 44 ciary is not the only beneficiary receiving or entitled to receive a 45 benefit under the service or disability retirement benefit (including, 46 but not limited to, post-retirement death benefits or benefits paid or 47 payable pursuant to the retiree's option selection), the accidental 48 death benefit payments to the eligible beneficiary will be reduced by 49 any amounts paid or payable to any other beneficiary. 50 § 3. Subdivision h of section 507 of the retirement and social securi- 51 ty law, as amended by chapter 489 of the laws of 2008, is amended to 52 read as follows: 53 h. Notwithstanding any other provision of this chapter or of any 54 general, special or local law, charter, administrative code or rule or 55 regulation to the contrary, if a retiree who: (1) has met the criteria 56 of subdivision g of this section and retired on a service or disability 
 S. 10085 3 1 retirement, or would have met the criteria if not already retired on an 2 accidental disability; and (2) has not been retired for more than [twen- 3 ty-five] thirty-five years; and (3) dies from a qualifying World Trade 4 Center condition, as defined in section two of this chapter, as deter- 5 mined by the applicable head of the retirement system or applicable 6 medical board, then unless the contrary be proven by competent evidence, 7 such retiree shall be deemed to have died as a natural and proximate 8 result of an accident sustained in the performance of duty and not as a 9 result of willful negligence on [his or her] such retiree's part. Such 10 retiree's eligible beneficiary, as set forth in section five hundred one 11 of this article, shall be entitled to an accidental death benefit as 12 provided by section five hundred nine of this article, however, for the 13 purposes of determining the salary base upon which the accidental death 14 benefit is calculated, the retiree shall be deemed to have died on the 15 date of [his or her] such retiree's retirement. Upon the retiree's 16 death, the eligible beneficiary shall make a written application to the 17 head of the retirement system within the time for filing an application 18 for an accidental death benefit as set forth in section five hundred 19 nine of this article requesting conversion of such retiree's service or 20 disability retirement benefit to an accidental death benefit. At the 21 time of such conversion, the eligible beneficiary shall relinquish all 22 rights to the prospective benefits payable under the service or disabil- 23 ity retirement benefit, including any post-retirement death benefits, 24 since the retiree's death. If the eligible beneficiary is not the only 25 beneficiary receiving or entitled to receive a benefit under the service 26 or disability retirement benefit (including, but not limited to, post- 27 retirement death benefits or benefits paid or payable pursuant to the 28 retiree's option selection), the accidental death benefit payments to 29 the eligible beneficiary will be reduced by any amounts paid or payable 30 to any other beneficiary. 31 § 4. Subdivision i of section 556 of the retirement and social securi- 32 ty law, as amended by chapter 489 of the laws of 2008, is amended to 33 read as follows: 34 i. Notwithstanding any other provision of this chapter or of any 35 general, special or local law, charter, administrative code or rule or 36 regulation to the contrary, if a retiree who: (1) has met the criteria 37 of subdivision h of this section and retired on a service or disability 38 retirement, or would have met the criteria if not already retired on an 39 accidental disability; and (2) has not been retired for more than [twen- 40 ty-five] thirty-five years; and (3) dies from a qualifying World Trade 41 Center condition, as defined in section two of this chapter, as deter- 42 mined by the applicable head of the retirement system or applicable 43 medical board, then unless the contrary be proven by competent evidence, 44 such retiree shall be deemed to have died as a natural and proximate 45 result of an accident sustained in the performance of duty and not as a 46 result of willful negligence on [his or her] such retiree's part. Such 47 retiree's eligible beneficiary, as set forth in section five hundred one 48 of this [article] chapter, shall be entitled to an accidental death 49 benefit as provided by section five hundred nine of this [article] chap- 50 ter, however, for the purposes of determining the salary base upon which 51 the accidental death benefit is calculated, the retiree shall be deemed 52 to have died on the date of [his or her] such retiree's retirement. Upon 53 the retiree's death, the eligible beneficiary shall make a written 54 application to the head of the retirement system within the time for 55 filing an application for an accidental death benefit as set forth in 56 section five hundred nine of this [article] chapter requesting conver- 
 S. 10085 4 1 sion of such retiree's service or disability retirement benefit to an 2 accidental death benefit. At the time of such conversion, the eligible 3 beneficiary shall relinquish all rights to the prospective benefits 4 payable under the service or disability retirement benefit, including 5 any post-retirement death benefits, since the retiree's death. If the 6 eligible beneficiary is not the only beneficiary receiving or entitled 7 to receive a benefit under the service or disability retirement benefit 8 (including, but not limited to, post-retirement death benefits or bene- 9 fits paid or payable pursuant to the retiree's option selection), the 10 accidental death benefit payments to the eligible beneficiary will be 11 reduced by any amounts paid or payable to any other beneficiary. 12 § 5. Subdivision i of section 605 of the retirement and social securi- 13 ty law, as amended by chapter 489 of the laws of 2008, is amended to 14 read as follows: 15 i. Notwithstanding any other provision of this chapter or of any 16 general, special or local law, charter, administrative code or rule or 17 regulation to the contrary, if a retiree who: (1) has met the criteria 18 of subdivision h of this section and retired on a service or disability 19 retirement, or would have met the criteria if not already retired on an 20 accidental disability; and (2) has not been retired for more than [twen- 21 ty-five] thirty-five years; and (3) dies from a qualifying World Trade 22 Center condition, as defined in section two of this chapter, as deter- 23 mined by the applicable head of the retirement system or applicable 24 medical board, then unless the contrary be proven by competent evidence, 25 such retiree shall be deemed to have died as a natural and proximate 26 result of an accident sustained in the performance of duty and not as a 27 result of willful negligence on [his or her] such retiree's part. Such 28 retiree's eligible beneficiary, as set forth in section six hundred one 29 of this article, shall be entitled to an accidental death benefit as 30 provided by section six hundred seven of this article, however, for the 31 purposes of determining the salary base upon which the accidental death 32 benefit is calculated, the retiree shall be deemed to have died on the 33 date of [his or her] such retiree's retirement. Upon the retiree's 34 death, the eligible beneficiary shall make a written application to the 35 head of the retirement system within the time for filing an application 36 for an accidental death benefit as set forth in section six hundred 37 seven of this article requesting conversion of such retiree's service or 38 disability retirement benefit to an accidental death benefit. At the 39 time of such conversion, the eligible beneficiary shall relinquish all 40 rights to the prospective benefits payable under the service or disabil- 41 ity retirement benefit, including any post-retirement death benefits, 42 since the retiree's death. If the eligible beneficiary is not the only 43 beneficiary receiving or entitled to receive a benefit under the service 44 or disability retirement benefit (including, but not limited to, post- 45 retirement death benefits or benefits paid or payable pursuant to the 46 retiree's option selection), the accidental death benefit payments to 47 the eligible beneficiary will be reduced by any amounts paid or payable 48 to any other beneficiary. 49 § 6. Subdivision i of section 605-a of the retirement and social secu- 50 rity law, as amended by chapter 489 of the laws of 2008, is amended to 51 read as follows: 52 i. Notwithstanding any other provision of this chapter or of any 53 general, special or local law, charter, administrative code or rule or 54 regulation to the contrary, if a retiree who: (1) has met the criteria 55 of subdivision h of this section and retired on a service or disability 56 retirement, or would have met the criteria if not already retired on an 
 S. 10085 5 1 accidental disability; and (2) has not been retired for more than [twen- 2 ty-five] thirty-five years; and (3) dies from a qualifying World Trade 3 Center condition, as defined in section two of this chapter, as deter- 4 mined by the applicable head of the retirement system or applicable 5 medical board, then unless the contrary be proven by competent evidence, 6 such retiree shall be deemed to have died as a natural and proximate 7 result of an accident sustained in the performance of duty and not as a 8 result of willful negligence on [his or her] such retiree's part. Such 9 retiree's eligible beneficiary, as set forth in section six hundred one 10 of this article, shall be entitled to an accidental death benefit as 11 provided by section six hundred seven of this article, however, for the 12 purposes of determining the salary base upon which the accidental death 13 benefit is calculated, the retiree shall be deemed to have died on the 14 date of [his or her] such retiree's retirement. Upon the retiree's 15 death, the eligible beneficiary shall make a written application to the 16 head of the retirement system within the time for filing an application 17 for an accidental death benefit as set forth in section six hundred 18 seven of this article requesting conversion of such retiree's service or 19 disability retirement benefit to an accidental death benefit. At the 20 time of such conversion, the eligible beneficiary shall relinquish all 21 rights to the prospective benefits payable under the service or disabil- 22 ity retirement benefit, including any post-retirement death benefits, 23 since the retiree's death. If the eligible beneficiary is not the only 24 beneficiary receiving or entitled to receive a benefit under the service 25 or disability retirement benefit (including, but not limited to, post- 26 retirement death benefits or benefits paid or payable pursuant to the 27 retiree's option selection), the accidental death benefit payments to 28 the eligible beneficiary will be reduced by any amounts paid or payable 29 to any other beneficiary. 30 § 7. Subdivision e of section 605-b of the retirement and social secu- 31 rity law, as amended by chapter 489 of the laws of 2013, is amended to 32 read as follows: 33 e. Notwithstanding any other provision of this chapter or of any 34 general, special or local law, charter, administrative code or rule or 35 regulation to the contrary, if a retiree or vestee who: (1) has met the 36 criteria of subdivision d of this section and retired on a service or 37 disability retirement, would have met the criteria if not already 38 retired on an accidental disability, or was separated from service with 39 a vested right to deferred payability of a retirement allowance; and (2) 40 has not been retired for more than [twenty-five] thirty-five years; and 41 (3) dies from a qualifying World Trade Center condition, as defined in 42 section two of this chapter, as determined by the applicable head of the 43 retirement system or applicable medical board, then unless the contrary 44 be proven by competent evidence, such retiree or vestee shall be deemed 45 to have died as a natural and proximate result of an accident sustained 46 in the performance of duty and not as a result of willful negligence on 47 [his or her] such retiree's or vestee's part. Such retiree's or vestee's 48 eligible beneficiary, as set forth in section six hundred one of this 49 article, shall be entitled to an accidental death benefit as provided by 50 section six hundred seven of this article, however, for the purposes of 51 determining the salary base upon which the accidental death benefit is 52 calculated, the retiree or vestee shall be deemed to have died on the 53 date of [his or her] such retiree's or vestee's retirement or separation 54 from service with vested rights. Upon the retiree's or vestee's death, 55 the eligible beneficiary shall make a written application to the head of 56 the retirement system within the time for filing an application for an 
 S. 10085 6 1 accidental death benefit as set forth in section six hundred seven of 2 this article requesting conversion of such retiree's or vestee's service 3 or disability retirement benefit to an accidental death benefit. At the 4 time of such conversion, the eligible beneficiary shall relinquish all 5 rights to the prospective benefits payable under the service or disabil- 6 ity retirement benefit, or vested right to such benefit, including any 7 post-retirement death benefits, since the retiree's or vestee's death. 8 If the eligible beneficiary is not the only beneficiary receiving or 9 entitled to receive a benefit under the service or disability retirement 10 benefit (including, but not limited to, post-retirement death benefits 11 or benefits paid or payable pursuant to the retiree's option selection), 12 or that will be eligible under the vested right, the accidental death 13 benefit payments to the eligible beneficiary will be reduced by any 14 amounts paid or payable to any other beneficiary. 15 § 8. Subdivision c of section 605-c of the retirement and social secu- 16 rity law, as amended by chapter 489 of the laws of 2013, is amended to 17 read as follows: 18 c. Notwithstanding any other provision of this chapter or of any 19 general, special or local law, charter, administrative code or rule or 20 regulation to the contrary, if a retiree or vestee who: (1) has met the 21 criteria of subdivision b of this section and retired on a service or 22 disability retirement, would have met the criteria if not already 23 retired on an accidental disability, or was separated from service with 24 a vested right to deferred payability of a retirement allowance; and (2) 25 has not been retired for more than [twenty-five] thirty-five years; and 26 (3) dies from a qualifying World Trade Center condition as defined in 27 section two of this chapter, as determined by the applicable head of the 28 retirement system or applicable medical board, then unless the contrary 29 be proven by competent evidence, such retiree or vestee shall be deemed 30 to have died as a natural and proximate result of an accident sustained 31 in the performance of duty and not as a result of willful negligence on 32 [his or her] such retiree's or vestee's part. Such retiree's or vestee's 33 eligible beneficiary, as set forth in section six hundred one of this 34 article, shall be entitled to an accidental death benefit as provided by 35 section six hundred seven of this article, however, for the purposes of 36 determining the salary base upon which the accidental death benefit is 37 calculated, the retiree or vestee shall be deemed to have died on the 38 date of [his or her] such retiree's or vestee's retirement or separation 39 from service with vested rights. Upon the retiree's or vestee's death, 40 the eligible beneficiary shall make a written application to the head of 41 the retirement system within the time for filing an application for an 42 accidental death benefit as set forth in section six hundred seven of 43 this article requesting conversion of such retiree's service, vested 44 right or disability retirement benefit to an accidental death benefit. 45 At the time of such conversion, the eligible beneficiary shall relin- 46 quish all rights to the prospective benefits payable under the service 47 or disability retirement benefit, or vested right to such benefit, 48 including any post-retirement death benefits, since the retiree's or 49 vestee's death. If the eligible beneficiary is not the only beneficiary 50 receiving or entitled to receive a benefit under the service or disabil- 51 ity retirement benefit (including, but not limited to, post-retirement 52 death benefits or benefits paid or payable pursuant to the retiree's 53 option selection), or that will be eligible under the vested right, the 54 accidental death benefit payments to the eligible beneficiary will be 55 reduced by any amounts paid or payable to any other beneficiary. 
 S. 10085 7 1 § 9. Paragraph (a) of subdivision 36 of section 2 of the retirement 2 and social security law, as amended by chapter 561 of the laws of 2022, 3 is amended to read as follows: 4 (a) "Qualifying World Trade Center condition" shall mean a qualifying 5 condition or impairment of health resulting in disability to a member 6 who participated in World Trade Center rescue, recovery or cleanup oper- 7 ations for a qualifying period, as those terms are defined below, 8 provided the following conditions have been met: (i) such member, or 9 eligible beneficiary in the case of the member's death, must have either 10 filed a written and sworn statement with the member's retirement system 11 on a form provided by such system, or as allowed by the member's retire- 12 ment system, electronically submitted a statement on a form provided by 13 such system through a secure online portal maintained by the member's 14 retirement system that has duly validated the member's identity, indi- 15 cating the underlying dates and locations of employment not later than 16 September eleventh, two thousand [twenty-six] thirty-six, and (ii) such 17 member has either successfully passed a physical examination for entry 18 into public service, or authorized release of all relevant medical 19 records, if the member did not undergo a physical examination for entry 20 into public service; and (iii) there is no evidence of the qualifying 21 condition or impairment of health that formed the basis for the disabil- 22 ity in such physical examination for entry into public service or in the 23 relevant medical records, prior to September eleventh, two thousand one 24 except for such member, or eligible beneficiary in the case of the 25 member's death, of a local retirement system of a city with a population 26 of one million or more that is covered by section 13-551 of the adminis- 27 trative code of the city of New York, or by section twenty-five hundred 28 seventy-five of the education law and for such member who separated from 29 service with vested rights, or eligible beneficiary of such member who 30 separated from service with vested rights in the case of the member's 31 death, of a local retirement system of a city with a population of one 32 million or more who are covered by sections 13-168, 13-252.1 or 13-353.1 33 of the administrative code of the city of New York or sections five 34 hundred seven-c, six hundred five-b, six hundred five-c, or six hundred 35 seven-b of this chapter. The deadline for filing a written and sworn 36 statement required by subparagraph (i) of this paragraph shall be 37 September eleventh, two thousand [twenty-six] thirty-six for such 38 member, or eligible beneficiary in the case of the member's death, of a 39 local retirement system of a city with a population of one million or 40 more that is covered by section 13-551 of the administrative code of the 41 city of New York, or by section twenty-five hundred seventy-five of the 42 education law and for such member who separated from service with vested 43 rights, or eligible beneficiary of such member who separated from 44 service with vested rights in the case of the member's death, of a local 45 retirement system of a city with a population of one million or more who 46 are covered by sections 13-168, 13-252.1 or 13-353.1 of the administra- 47 tive code of the city of New York and sections five hundred seven-c, six 48 hundred five-b, six hundred five-c, or six hundred seven-b of this chap- 49 ter. Every retirement system shall keep a copy of every written and 50 sworn statement that is presented for filing not later than September 51 eleventh, two thousand [twenty-six] thirty-six, including those that are 52 rejected for filing as untimely. 53 § 10. Subdivision e of section 507-b of the retirement and social 54 security law, as added by chapter 489 of the laws of 2008, is amended to 55 read as follows: 
 S. 10085 8 1 e. Notwithstanding any other provision of this chapter or of any 2 general, special or local law, charter, administrative code or rule or 3 regulation to the contrary, if a retiree who: 4 1. has met the criteria of subdivision d of this section and retired 5 on a service or disability retirement, or would have met the criteria if 6 not already retired on an accidental disability; and 7 2. has not been retired for more than [twenty-five] thirty-five years; 8 and 9 3. dies from a qualifying World Trade Center condition, as defined in 10 section two of this chapter, as determined by the applicable head of the 11 retirement system or applicable medical board, then unless the contrary 12 be proven by competent evidence, such retiree shall be deemed to have 13 died as a natural and proximate result of an accident sustained in the 14 performance of duty and not as a result of willful negligence on [his or 15 her] such retiree's part. Such retiree's eligible beneficiary, as set 16 forth in section five hundred one of this article, shall be entitled to 17 an accidental death benefit as provided by section five hundred nine of 18 this article, however, for the purposes of determining the salary base 19 upon which the accidental death benefit is calculated, the retiree shall 20 be deemed to have died on the date of [his or her] such retiree's 21 retirement. Upon the retiree's death, the eligible beneficiary shall 22 make a written application to the head of the retirement system within 23 the time for filing an application for an accidental death benefit as 24 set forth in section five hundred nine of this article requesting 25 conversion of such retiree's service or disability retirement benefit to 26 an accidental death benefit. At the time of such conversion, the eligi- 27 ble beneficiary shall relinquish all rights to the prospective benefits 28 payable under the service or disability retirement benefit, including 29 any post-retirement death benefits, since the retiree's death. If the 30 eligible beneficiary is not the only beneficiary receiving or entitled 31 to receive a benefit under the service or disability retirement benefit 32 (including, but not limited to, post-retirement death benefits or bene- 33 fits paid or payable pursuant to the retiree's option selection), the 34 accidental death benefit payments to the eligible beneficiary shall be 35 reduced by any amounts paid or payable to any other beneficiary. 36 § 11. Subdivision d of section 507-c of the retirement and social 37 security law, as amended by chapter 489 of the laws of 2013, is amended 38 to read as follows: 39 d. Notwithstanding any other provision of this chapter or of any 40 general, special or local law, charter, administrative code or rule or 41 regulation to the contrary, if a retiree or vestee who: (1) has met the 42 criteria of subdivision c of this section and retired on a service or 43 disability retirement, would have met the criteria if not already 44 retired on an accidental disability, or was separated from service with 45 a vested right to deferred payability of a retirement allowance; and (2) 46 has not been retired for more than [twenty-five] thirty-five years; and 47 (3) dies from a qualifying World Trade center condition, as defined in 48 section two of this chapter, that is determined by the applicable head 49 of the retirement system or applicable medical board, then unless the 50 contrary be proven by competent evidence, such retiree or vestee shall 51 be deemed to have died as a natural and proximate result of an accident 52 sustained in the performance of duty and not as a result of willful 53 negligence on [his or her] such retiree's or vestee's part. Such 54 retiree's or vestee's eligible beneficiary, as set forth in section five 55 hundred one of this article, shall be entitled to an accidental death 56 benefit as provided by section five hundred nine of this article, howev- 
 S. 10085 9 1 er, for the purposes of determining the salary base upon which the acci- 2 dental death benefit is calculated, the retiree or vestee shall be 3 deemed to have died on the date of [his or her] such retiree's or 4 vestee's retirement or separation from service with vested rights. Upon 5 the retiree's or vestee's death, the eligible beneficiary shall make a 6 written application to the head of the retirement system within the time 7 for filing an application for an accidental death benefit as set forth 8 in section five hundred nine of this article requesting conversion of 9 such retiree's service, vested right or disability retirement benefit to 10 an accidental death benefit. At the time of such conversion, the eligi- 11 ble beneficiary shall relinquish all rights to the prospective benefits 12 payable under the service or disability retirement benefit, or vested 13 right to such benefit, including any post-retirement death benefits, 14 since the retiree's or vestee's death. If the eligible beneficiary is 15 not the only beneficiary receiving or entitled to receive a benefit 16 under the service or disability retirement benefit (including, but not 17 limited to, post-retirement death benefits or benefits paid or payable 18 pursuant to the retiree's option selection), or that will be eligible 19 under the vested right the accidental death benefit payments to the 20 eligible beneficiary will be reduced by any amounts paid or payable to 21 any other beneficiary. 22 § 12. Subdivision k of section 558 of the retirement and social secu- 23 rity law, as added by chapter 489 of the laws of 2008, is amended to 24 read as follows: 25 k. Notwithstanding any other provision of this chapter or of any 26 general, special or local law, charter, administrative code or rule or 27 regulation to the contrary, if a retiree who: 28 (1) has met the criteria of subdivision j of this section and retired 29 on a service or disability retirement, or would have met the criteria if 30 not already retired on an accidental disability; and 31 (2) has not been retired for more than [twenty-five] thirty-five 32 years; and 33 (3) dies from a qualifying World Trade Center condition, as defined in 34 section two of this chapter, as determined by the applicable head of the 35 retirement system or applicable medical board, then unless the contrary 36 be proven by competent evidence, such retiree shall be deemed to have 37 died as a natural and proximate result of an accident sustained in the 38 performance of duty and not as a result of willful negligence on [his or 39 her] such retiree's part. Such retiree's eligible beneficiary, as set 40 forth in section five hundred one of this [article] chapter, shall be 41 entitled to an accidental death benefit as provided by section five 42 hundred nine of this [article] chapter, however, for the purposes of 43 determining the salary base upon which the accidental death benefit is 44 calculated, the retiree shall be deemed to have died on the date of [his 45 or her] such retiree's retirement. Upon the retiree's death, the eligi- 46 ble beneficiary shall make a written application to the head of the 47 retirement system within the time for filing an application for an acci- 48 dental death benefit as set forth in section five hundred nine of this 49 [article] chapter requesting conversion of such retiree's service or 50 disability retirement benefit to an accidental death benefit. At the 51 time of such conversion, the eligible beneficiary shall relinquish all 52 rights to the respective benefits payable under the service or disabili- 53 ty retirement benefit, including any post-retirement death benefits, 54 since the retiree's death. If the eligible beneficiary is not the only 55 beneficiary receiving or entitled to receive a benefit under this 56 service or disability retirement benefit (including, but not limited to, 
 S. 10085 10 1 post-retirement death benefits or benefits paid or payable pursuant to 2 the retiree's option selection), the accidental death benefit payments 3 to the eligible beneficiary will be reduced by any amounts paid or paya- 4 ble to any other beneficiary. 5 § 13. Subdivision d of section 607-b of the retirement and social 6 security law, as amended by chapter 489 of the laws of 2013, is amended 7 to read as follows: 8 d. Notwithstanding any other provision of this chapter or of any 9 general, special or local law, charter, administrative code or rule or 10 regulation to the contrary, if a retiree or vestee who: (1) has met the 11 criteria of subdivision c of this section and retired on a service or 12 disability retirement, would have met the criteria if not already 13 retired on an accidental disability, or was separated from service with 14 a vested right to deferred payability of a retirement allowance; and (2) 15 has not been retired for more than [twenty-five] thirty-five years; and 16 (3) dies from a qualifying World Trade Center condition, as defined in 17 section two of this chapter, as determined by the applicable head of the 18 retirement system or applicable medical board, then unless the contrary 19 be proven by competent evidence, such retiree or vestee shall be deemed 20 to have died as a natural and proximate result of an accident sustained 21 in the performance of duty and not as a result of willful negligence on 22 [his or her] such retiree's or vestee's part. Such retiree's or vestee's 23 eligible beneficiary, as set forth in section six hundred one of this 24 article, shall be entitled to an accidental death benefit as provided by 25 section six hundred seven of this article, however, for the purposes of 26 determining the salary base upon which the accidental death benefit is 27 calculated, the retiree or vestee shall be deemed to have died on the 28 date of [his or her] such retiree's or vestee's retirement or separation 29 from service with vested rights. Upon the retiree's or vestee's death, 30 the eligible beneficiary shall make a written application to the head of 31 the retirement system within the time for filing an application for an 32 accidental death benefit as set forth in section six hundred seven of 33 this article requesting conversion of such retiree's service, vested 34 right or disability retirement benefit to an accidental death benefit. 35 At the time of such conversion, the eligible beneficiary shall relin- 36 quish all rights to the prospective benefits payable under the service 37 or disability retirement benefit, or vested right to such benefit, 38 including any post-retirement death benefits, since the retiree's or 39 vestee's death. If the eligible beneficiary is not the only beneficiary 40 receiving or entitled to receive a benefit under the service or disabil- 41 ity retirement benefit (including, but not limited to, post-retirement 42 death benefits or benefits paid or payable pursuant to the retiree's 43 option selection), or that will be eligible under the vested right, the 44 accidental death benefit payments to the eligible beneficiary will be 45 reduced by any amounts paid or payable to any other beneficiary. 46 § 14. Subdivision d of section 607-c of the retirement and social 47 security law, as added by chapter 489 of the laws of 2008, is amended to 48 read as follows: 49 d. Notwithstanding any other provision of this chapter or of any 50 general, special or local law, charter, administrative code or rule or 51 regulation to the contrary, if a retiree who: (1) has met the criteria 52 of subdivision c of this section and retired on a service or disability 53 retirement, or would have met the criteria if not already retired on an 54 accidental disability; and (2) has not been retired for more than [twen- 55 ty-five] thirty-five years; and (3) dies from a qualifying World Trade 56 Center condition, as defined in section two of this chapter, as deter- 
 S. 10085 11 1 mined by the applicable head of the retirement system or applicable 2 medical board, then unless the contrary be proven by competent evidence, 3 such retiree shall be deemed to have died as a natural and proximate 4 result of an accident sustained in the performance of duty and not as a 5 result of willful negligence on [his or her] such retiree's part. Such 6 retiree's eligible beneficiary, as set forth in section six hundred one 7 of this article, shall be entitled to an accidental death benefit as 8 provided by section six hundred seven of this article, however, for the 9 purposes of determining the salary base upon which the accidental death 10 benefit is calculated, the retiree shall be deemed to have died on the 11 date of [his or her] such retiree's retirement. Upon the retiree's 12 death, the eligible beneficiary shall make a written application to the 13 head of the retirement system within the time for filing an application 14 for an accidental death benefit as set forth in section six hundred 15 seven of this article requesting conversion of such retiree's service or 16 disability retirement benefit to an accidental death benefit. At the 17 time of such conversion, the eligible beneficiary shall relinquish all 18 rights to the prospective benefits payable under the service or disabil- 19 ity retirement benefit, including any post-retirement death benefits, 20 since the retiree's death. If the eligible beneficiary is not the only 21 beneficiary receiving or entitled to receive a benefit under the service 22 or disability retirement benefit (including, but not limited to, post- 23 retirement death benefits or benefits paid or payable pursuant to the 24 retiree's option selection), the accidental death benefit payments to 25 the eligible beneficiary will be reduced by any amounts paid or payable 26 to any other beneficiary. 27 § 15. Subparagraph (e) of subdivision 25 of section 2575 of the educa- 28 tion law, as added by chapter 489 of the laws of 2013, is amended to 29 read as follows: 30 (e) Notwithstanding any other provision of law to the contrary, the 31 rules and regulations adopted pursuant to this section shall be deemed 32 to be amended to provide that if a retiree or vestee who: (1) has met 33 the criteria of paragraph (d) of this subdivision and retired on a 34 service or disability retirement, would have met the criteria if not 35 already retired on an accidental disability, or was separated from 36 service with a vested right to deferred payability of a retirement 37 allowance; and (2) has not been retired for more than [twenty-five] 38 thirty-five years; and (3) dies from a qualifying World Trade Center 39 condition, as defined in section two of the retirement and social secu- 40 rity law, as determined by the applicable head of the retirement system 41 or applicable medical board, then unless the contrary be proven by 42 competent evidence, such retiree or vestee shall be deemed to have died 43 as a natural and proximate result of an accident sustained in the 44 performance of duty and not as a result of willful negligence on [his or 45 her] such retiree's or vestee's part. Such retiree's or vestee's eligi- 46 ble beneficiary, as set forth in title twenty-one of the rules and 47 [regulation] regulations, shall be entitled to an accidental death bene- 48 fit as provided by title twenty-one of the rules and regulations, howev- 49 er, for the purposes of determining the salary base upon which the acci- 50 dental death benefit is calculated, the retiree or vestee shall be 51 deemed to have died on the date of [his or her] such retiree's or 52 vestee's retirement or separation from service with vested rights. Upon 53 the retiree's or vestee's death, the eligible beneficiary shall make a 54 written application to the head of the retirement system within the time 55 for filing an application for an accidental death benefit as set forth 56 in title twenty-one of the rules and regulations requesting conversion 
 S. 10085 12 1 of such retiree's service, vested right or disability retirement benefit 2 to an accidental death benefit. At the time of such conversion, the 3 eligible beneficiary shall relinquish all rights to the prospective 4 benefits payable under the service or disability retirement benefit, or 5 vested right to such benefit, including any post-retirement death bene- 6 fits, since the retiree's or vestee's death. If the eligible beneficiary 7 is not the only beneficiary receiving or entitled to receive a benefit 8 under the service or disability retirement benefit (including, but not 9 limited to, post-retirement death benefits or benefits paid or payable 10 pursuant to the retiree's option selection), or that will be eligible 11 under the vested right the accidental death benefit payments to the 12 eligible beneficiary will be reduced by any amounts paid or payable to 13 any other beneficiary. 14 § 16. Paragraph (b) of subdivision 1 and paragraph (b) of subdivision 15 2 of section 217 of the military law, as added by section 1 of part J of 16 chapter 55 of the laws of 2023, are amended to read as follows: 17 (b) was activated on state active duty on or after September eleventh, 18 two thousand one, to participate in World Trade Center site rescue, 19 recovery, or cleanup operations as part of such state active duty, and 20 who is determined to have incurred a qualifying World Trade Center 21 condition, as hereinafter provided, shall be entitled to a performance 22 of duty disability pension equivalent to three-quarters of the member's 23 final annual pay as provided for under this chapter. The deadline for 24 submitting any qualifying claim under this paragraph shall be on or 25 before September eleventh, two thousand [twenty-six] thirty-six. The 26 adjutant general of the division of military and naval affairs is 27 authorized to promulgate regulations to implement the provisions of this 28 section. 29 (b) was activated on state active duty on or after September eleventh, 30 two thousand one, to participate in World Trade Center site rescue, 31 recovery, or cleanup operations as part of such state active duty, and 32 whose death is determined to be the result of incurring a qualifying 33 World Trade Center condition, as hereinafter provided, the surviving 34 spouse, children under twenty-one years of age or dependent parent of 35 such member of the organized militia shall be entitled to an accidental 36 death benefit equivalent to one-half of the member's final annual pay as 37 provided under this chapter. The deadline for submitting any qualifying 38 claim under this paragraph shall be on or before September eleventh, two 39 thousand [twenty-six] thirty-six. The adjutant general of the division 40 of military and naval affairs is authorized to promulgate regulations to 41 implement the provisions of this section. 42 § 17. Subdivision i of section 208-f of the general municipal law, as 43 added by chapter 5 of the laws of 2007, is amended to read as follows: 44 i. Notwithstanding any other provision of law, if (i) a retiree of a 45 pension or retirement system covering a police department or paid fire 46 department of a city, town or village; (ii) a retiree of a pension or 47 retirement system covering the uniformed corrections force of the New 48 York city department of corrections; (iii) a retiree of a pension or 49 retirement system covering a county sheriff's department (outside of the 50 city of New York); (iv) a retired deputy sheriff member of the New York 51 city employees' retirement system; (v) a retired member of the New York 52 city employees' retirement system who was an employee of the city of New 53 York or the New York city health and hospitals corporation in a title 54 whose duties are those of an emergency medical technician or advanced 55 emergency medical technician (as those terms are defined in section 56 three thousand one of the public health law) or in a title whose duties 
 S. 10085 13 1 require the supervision of employees whose duties are those of an emer- 2 gency medical technician or advanced emergency medical technician (as 3 those terms are defined in section three thousand one of the public 4 health law); or (vi) a retired bridge and tunnel member of the New York 5 city employees' retirement system, who: (1) has met the criteria of 6 subdivision g of section sixty-three of the retirement and social secu- 7 rity law, subdivision g of section three hundred sixty-three of the 8 retirement and social security law, subdivision h of section three 9 hundred sixty-three-bb of the retirement and social security law, subdi- 10 vision g of section five hundred seven of the retirement and social 11 security law, subdivision c of section five hundred seven-c of the 12 retirement and social security law, subdivision h of section five 13 hundred fifty-six of the retirement and social security law, subdivision 14 h of section six hundred five of the retirement and social security law, 15 subdivision h of section six hundred five-a of the retirement and social 16 security law, subdivision d of section six hundred five-b of the retire- 17 ment and social security law as added by chapter five hundred four of 18 the laws of two thousand two, subdivision b of section six hundred 19 five-c of the retirement and social security law, subdivision c of 20 section six hundred seven-b of the retirement and social security law, 21 subdivision one of section 13-252.1 of the administrative code of the 22 city of New York, subdivision one of section 13-353.1 of the administra- 23 tive code of the city of New York, or subdivision b of section 13-168 of 24 the administrative code of the city of New York, or would have met the 25 criteria if not already retired on an accidental disability; and (2) has 26 not been retired for more than [twenty-five] thirty-five years; and (3) 27 dies from a qualifying condition or impairment of health, as defined in 28 each of the foregoing subdivisions, that is determined by the applicable 29 head of the retirement system or applicable medical board to have been 30 caused by such retiree's participation in the World Trade Center rescue, 31 recovery or cleanup operations, then unless the contrary be proven by 32 competent evidence, such retiree shall be deemed to have died as a 33 natural and proximate result of an accident sustained in the performance 34 of duty and not as a result of willful negligence on [his or her] such 35 retiree's part. Upon such determination, the eligible beneficiary of 36 such retiree, as defined in either section sixty-one, five hundred one 37 or six hundred one of the retirement and social security law or section 38 13-149, 13-244, or 13-347 of the administrative code of the city of New 39 York shall be entitled to a special accidental death benefit as provided 40 by this section, payable in accordance with subdivisions b, c and d of 41 this section, however, for the purposes of determining the salary base 42 upon which the special accidental death benefit is calculated, the reti- 43 ree shall be deemed to have died on the date of [his or her] such 44 retiree's retirement. In no event shall the special accidental death 45 benefit be paid unless a written application is made by the eligible 46 beneficiary of such retiree to the head of the applicable retirement 47 system requesting conversion of the retiree's service or disability 48 benefit to an accidental death benefit and upon the approval of said 49 application. At the time of such conversion, the eligible beneficiary 50 shall relinquish all rights to the prospective benefits under the 51 service or disability retirement benefit, including any post-retirement 52 death benefits, since the retiree's death. If the eligible beneficiary 53 is not the only beneficiary receiving or entitled to receive a benefit 54 under the service or disability retirement benefit (including, but not 55 limited to, post-retirement death benefits or benefits paid or payable 56 pursuant to the retiree's option selection), the special accidental 
 S. 10085 14 1 death benefit payments to the eligible beneficiary will be reduced by 2 any amounts paid or payable to any other beneficiary. 3 § 18. Subdivision c of section 13-168 of the administrative code of 4 the city of New York, as amended by chapter 489 of the laws of 2013, is 5 amended to read as follows: 6 c. Notwithstanding any other provision of this chapter or of any 7 general, special or local law, charter, administrative code or rule or 8 regulation to the contrary, if a retiree or vestee who: (1) has met the 9 criteria of subdivision b of this section and retired on a service or 10 disability retirement, would have met the criteria if not already 11 retired on an accidental disability, or was separated from service with 12 a vested right to deferred payability of a retirement allowance; and (2) 13 has not been retired for more than [twenty-five] thirty-five years; and 14 (3) dies from a qualifying World Trade Center condition as defined in 15 section two of the retirement and social security law, as determined by 16 the applicable head of the retirement system or applicable medical 17 board, then unless the contrary be proven by competent evidence, such 18 retiree or vestee shall be deemed to have died as a natural and proxi- 19 mate result of an accident sustained in the performance of duty and not 20 as a result of willful negligence on [his or her] such retiree's or 21 vestee's part. Such retiree's or vestee's eligible beneficiary, as set 22 forth in section 13-149 of this chapter, shall be entitled to an acci- 23 dental death benefit as provided by section 13-149 of this chapter, 24 however, for the purposes of determining the salary base upon which the 25 accidental death benefit is calculated, the retiree or vestee shall be 26 deemed to have died on the date of [his or her] such retiree's or 27 vestee's retirement or separation from service with vested rights. Upon 28 the retiree's or vestee's death, the eligible beneficiary shall make a 29 written application to the head of the retirement system within the time 30 for filing an application for an accidental death benefit as set forth 31 in section 13-149 of this chapter requesting conversion of such 32 retiree's service, vested right or disability retirement benefit to an 33 accidental death benefit. At the time of such conversion, the eligible 34 beneficiary shall relinquish all rights to the prospective benefits 35 payable under the service or disability retirement benefit, or vested 36 right to such benefit, including any post-retirement death benefits, 37 since the retiree's or vestee's death. If the eligible beneficiary is 38 not the only beneficiary receiving or entitled to receive a benefit 39 under the service or disability retirement benefit (including, but not 40 limited to, post-retirement death benefits or benefits paid or payable 41 pursuant to the retiree's option selection), or that will be eligible 42 under the vested right, the accidental death benefit payments to the 43 eligible beneficiary will be reduced by any amounts paid or payable to 44 any other beneficiary. 45 § 19. Subdivision 3 of section 13-353.1 of the administrative code of 46 the city of New York, as amended by chapter 489 of the laws of 2013, is 47 amended to read as follows: 48 3. Notwithstanding any other provision of this chapter or of any 49 general, special or local law, charter, administrative code or rule or 50 regulation to the contrary, if a retiree or vestee who: (1) has met the 51 criteria of subdivision one of this section and retired on a service or 52 disability retirement, would have met the criteria if not already 53 retired on an accidental disability, or was separated from service with 54 a vested right to deferred payability of a retirement allowance; and (2) 55 has not been retired for more than [twenty-five] thirty-five years; and 56 (3) dies from a qualifying World Trade Center condition, as defined in 
 S. 10085 15 1 section two of the retirement and social security law, as determined by 2 the applicable head of the retirement system or applicable medical 3 board, then unless the contrary be proven by competent evidence, such 4 retiree or vestee shall be deemed to have died as a natural and proxi- 5 mate result of an accident sustained in the performance of duty and not 6 as a result of willful negligence on [his or her] such retiree's or 7 vestee's part. Such retiree's or vestee's eligible beneficiary, as set 8 forth in section 13-347 of this subchapter, shall be entitled to an 9 accidental death benefit as provided by sections 13-347 and 13-348 of 10 this subchapter, however, for the purposes of determining the salary 11 base upon which the accidental death benefit is calculated, the retiree 12 or vestee shall be deemed to have died on the date of [his or her] such 13 retiree's or vestee's retirement or separation from service with vested 14 rights. Upon the retiree's or vestee's death, the eligible beneficiary 15 shall make a written application to the head of the retirement system 16 within the time for filing an application for an accidental death bene- 17 fit as set forth in sections 13-347 and 13-348 of this subchapter 18 requesting conversion of such retiree's service, vested right or disa- 19 bility retirement benefit to an accidental death benefit. At the time of 20 such conversion, the eligible beneficiary shall relinquish all rights to 21 the prospective benefits payable under the service or disability retire- 22 ment benefit or vested right to such benefit, including any post-retire- 23 ment death benefits, since the retiree's or vestee's death. If the 24 eligible beneficiary is not the only beneficiary receiving or entitled 25 to receive a benefit under the service or disability retirement benefit 26 (including, but not limited to, post-retirement death benefits or bene- 27 fits paid or payable pursuant to the retiree's option selection), or 28 that will be eligible under the vested right the accidental death bene- 29 fit payments to the eligible beneficiary will be reduced by any amounts 30 paid or payable to any other beneficiary. 31 § 20. Subdivision g of section 13-551 of the administrative code of 32 the city of New York, as added by chapter 489 of the laws of 2013, is 33 amended to read as follows: 34 g. Notwithstanding any other provision of this chapter or of any 35 general, special or local law, charter, administrative code or rule or 36 regulation to the contrary, if a retiree or vestee who: (1) has met the 37 criteria of subdivision f of this section and retired on a service or 38 disability retirement, would have met the criteria if not already 39 retired on an accidental disability, or was separated from service with 40 a vested right to deferred payability of a retirement allowance; and (2) 41 has not been retired for more than [twenty-five] thirty-five years; and 42 (3) dies from a qualifying World Trade Center condition, as defined in 43 section two of the retirement and social security law, as determined by 44 the applicable head of the retirement system or applicable medical 45 board, then unless the contrary be proven by competent evidence, such 46 retiree or vestee shall be deemed to have died as a natural and proxi- 47 mate result of an accident sustained in the performance of duty and not 48 as a result of willful negligence on [his or her] such retiree's or 49 vestee's part. Such retiree's or vestee's eligible beneficiary, as set 50 forth in section 13-544 of this chapter, shall be entitled to an acci- 51 dental death benefit as provided by section 13-544 of this chapter, 52 however, for the purposes of determining the salary base upon which the 53 accidental death benefit is calculated, the retiree or vestee shall be 54 deemed to have died on the date of [his or her] such retiree's or 55 vestee's retirement or separation from service with vested rights. Upon 56 the retiree's or vestee's death, the eligible beneficiary shall make a 
 S. 10085 16 1 written application to the head of the retirement system within the time 2 for filing an application for an accidental death benefit as set forth 3 in section 13-544 of this chapter requesting conversion of such 4 retiree's service, vested right or disability retirement benefit to an 5 accidental death benefit. At the time of such conversion, the eligible 6 beneficiary shall relinquish all rights to the prospective benefits 7 payable under the service or disability retirement benefit, or vested 8 right to such benefit, including any post-retirement death benefits, 9 since the retiree's or vestee's death. If the eligible beneficiary is 10 not the only beneficiary receiving or entitled to receive a benefit 11 under the service or disability retirement benefit (including, but not 12 limited to, post-retirement death benefits or benefits paid or payable 13 pursuant to the retiree's option selection), or that will be eligible 14 under the vested right, the accidental death benefit payments to the 15 eligible beneficiary will be reduced by any amounts paid or payable to 16 any other beneficiary. 17 § 21. Subdivision 3 of section 13-252.1 of the administrative of the 18 city of New York, as amended by chapter 489 of the laws of 2013, is 19 amended to read as follows: 20 3. Notwithstanding any other provision of this chapter or of any 21 general, special or local law, charter, administrative code or rule or 22 regulation to the contrary, if a retiree or vestee who: (1) has met the 23 criteria of subdivision one of this section and retired on a service or 24 disability retirement, would have met the criteria if not already 25 retired on an accidental disability, or was separated from service with 26 a vested right to deferred payability of a retirement allowance; and (2) 27 has not been retired for more than [twenty-five] thirty-five years; and 28 (3) dies from a qualifying World Trade Center condition, as defined in 29 section two of the retirement and social security law, as determined by 30 the applicable head of the retirement system or applicable medical 31 board, then unless the contrary be proven by competent evidence, such 32 retiree or vestee shall be deemed to have died as a natural and proxi- 33 mate result of an accident sustained in the performance of duty and not 34 as a result of willful negligence on [his or her] such retiree's or 35 vestee's part. Such retiree's or vestee's eligible beneficiary, as set 36 forth in section 13-244 of this subchapter, shall be entitled to an 37 accidental death benefit as provided by section 13-244 of this subchap- 38 ter, however, for the purposes of determining the salary base upon which 39 the accidental death benefit is calculated, the retiree or vestee shall 40 be deemed to have died on the date of [his or her] such retiree's or 41 vestee's retirement or separation from service with vested rights. Upon 42 the retiree's or vestee's death, the eligible beneficiary shall make a 43 written application to the head of the retirement system within the time 44 for filing an application for an accidental death benefit as set forth 45 in section 13-244 of this subchapter requesting conversion of such 46 retiree's service, vested right or disability retirement benefit to an 47 accidental death benefit. At the time of such conversion, the eligible 48 beneficiary shall relinquish all rights to the prospective benefits 49 payable under the service or disability retirement benefit, or vested 50 right to such benefit, including any post-retirement death benefits, 51 since the retiree's or vestee's death. If the eligible beneficiary is 52 not the only beneficiary receiving or entitled to receive a benefit 53 under the service or disability retirement benefit (including, but not 54 limited to, post-retirement death benefits or benefits paid or payable 55 pursuant to the retiree's option selection), or that will be eligible 56 under the vested right, the accidental death benefit payments to the 
 S. 10085 17 1 eligible beneficiary will be reduced by any amounts paid or payable to 2 any other beneficiary. 3 § 22. This act shall take effect immediately. FISCAL NOTE.--Pursuant to Legislative Law, Section 50: SUMMARY: This proposed legislation would extend provisions allowing for the reclassification of retiree deaths as World Trade Center quali- fying accidental deaths for retirees who die after having been retired for more than 25 years up to a maximum of 35 years and extend the filing deadline for Notices of Participation by an additional 10 years. ILLUSTRATED INCREASE (DECREASE) IN EMPLOYER CONTRIBUTIONS by Fiscal Year for the first 25 years ($ in Millions) Scenario A: Scenario B: 25% of Deaths 75% of Deaths Year Reclassify as WTC Reclassify as WTC 2027 786.6 1,771.6 2028 12.5 24.8 2029 12.3 24.2 2030 7.6 13.2 2031 1.4 3.0 2032 1.2 2.7 2033 0.7 1.2 2034 0.5 1.0 2035 0.5 0.7 2036 0.3 0.5 2037 0.1 0.4 2038 0.1 0.4 2039 0.1 0.2 2040 0.0 0.2 2041 0.0 0.1 2042 0.0 0.1 2043 0.0 0.0 2044 0.0 0.0 2045 0.0 0.0 2046 0.0 0.0 2047 0.0 0.0 2048 0.0 0.0 2049 0.0 0.0 2050 0.0 0.0 2051 0.0 0.0 Employer Contribution impact beyond Fiscal Year 2051 is not shown. See Assumption and Methods section for additional details regarding the two scenarios. The increase in employer contributions will be allocated almost entirely to New York City. PRESENT VALUE OF BENEFITS: The Present Value of Benefits is the discounted expected value of benefits paid to current members if all assumptions are met, including future service accrual and pay increases. Future new hires are not included in this present value. INITIAL INCREASE (DECREASE) IN ACTUARIAL PRESENT VALUES as of June 30, 2025 ($ in Millions) Present Value (PV) - NYCERS TRS BERS POLICE FIRE Scenario A 
 S. 10085 18 (1) PV of Employer Contributions: 35.5 0.0 0.0 407.2 296.8 (2) PV of Employee Contributions: 0.0 0.0 0.0 0.0 0.0 Total PV of Benefits (1) + (2): 35.5 0.0 0.0 407.2 296.8 Present Value (PV) - NYCERS TRS BERS POLICE FIRE Scenario B (1) PV of Employer Contributions: 87.5 0.0 0.0 1,073.8 495.5 (2) PV of Employee Contributions: 0.0 0.0 0.0 0.0 0.0 Total PV of Benefits (1) + (2): 87.5 0.0 0.0 1,073.8 495.5 UNFUNDED ACCRUED LIABILITY (UAL): Actuarial Accrued Liabilities are the portion of the Present Value of Benefits allocated to past service. Changes in UAL for active members were amortized over the expected remaining working lifetime of those impacted using level dollar payments. UAL attributable to inactive members was recognized in the first year. AMORTIZATION OF UNFUNDED ACCRUED LIABILITY Scenario A NYCERS TRS BERS POLICE FIRE Increase (Decrease) in UAL: 34.8 M 0.0 M 0.0 M 404.7 M 292.1 M Number of Payments: 6 N/A N/A 3 4 Amortization Payment: 0.4 M 0.0 M 0.0 M 4.5 M 5.9 M Additional One-time Payment: 36.5 M 0.0 M 0.0 M 435.3 M 301.8 M Scenario B NYCERS TRS BERS POLICE FIRE Increase (Decrease) in UAL: 85.5 M 0.0 M 0.0 M 1,068.5 M 488.3 M Number of Payments: 6 N/A N/A 3 4 Amortization Payment: 1.2 M 0.0 M 0.0 M 10.6 M 9.8 M Additional One-time Payment: 88.4 M 0.0 M 0.0 M 1,152.8 M 505.1 M CENSUS DATA: The estimates presented herein are based on preliminary census data collected as of June 30, 2025. For receiving members, the data was supplemented with spousal information for health-benefit depen- dents obtained from the New York City Office of Labor Relations (OLR). The census data for the impacted population is summarized below. NYCERS TRS BERS POLICE FIRE Active Members - Number Count: 1,185 Not Not 1,246 1,506 - Average Age: 58.0 Available Available 53.5 53.8 - Average Service: 28.9 28.5 27.8 - Average Salary: 125,300 191,500 184,800 NYCERS TRS BERS POLICE FIRE Term. Vested Members 
 S. 10085 19 - Number Count: 208 18 1 - Average Age: 57.8 56.6 57.0 Receiving Members - Number Count: 4,040 1 2 18,155 7,401 - Average Age: 66.6 64.0 68.5 59.9 63.5 Data on who filed World Trade Center (WTC) Notices of Participation for TRS and BERS was unavailable when preparing this Fiscal Note, howev- er, the impact of this bill on these systems is assumed to be minimal. IMPACT ON SURVIVOR BENEFITS: Currently, NYCRS members who die within 25 years of retirement may be eligible for accidental death benefits if they participated in WTC rescue, recovery or clean-up operations and died from a WTC qualifying condition. Under the proposed legislation, this benefit would be extended to those who die from a WTC qualifying condition within 35 years of retire- ment. ASSUMPTIONS AND METHODS: The estimates presented herein have been calculated based on the Revised 2021 Actuarial Assumptions and Methods of the impacted retirement systems. In addition: * Because there is insufficient data to determine the likelihood of WTC reclassification, a range of results are shown to illustrate the potential costs under two scenarios: o Under Scenario A, it is assumed that 25% of deaths that occur between 25 and 35 years from retirement would be eligible for WTC death benefit reclassification. o Under Scenario B, it is assumed that 75% of deaths that occur between 25 and 35 years from retirement would be eligible for WTC death benefit reclassification. Actual WTC reclassification percents may be outside of the range presented in this Fiscal Note. * Under both scenarios, 100% of members who are currently receiving accidental disability benefits due to a WTC condition are assumed to be eligible for the accidental death benefit reclassification afforded by this proposed legislation. * For receiving members, supplemental OLR data was used to identify pensioners with spousal beneficiaries eligible for WTC benefits. Where there was no dependent spouse on the OLR data, it was assumed that such members would not benefit from the proposed legislation. For active and terminated vested members, 100% of deaths were assumed to qualify for spousal death benefits. * Costs associated with the 10-year deadline extension for filing Notices of Participation provided by this proposed legislation are assumed to be de minimis, as most eligible members have likely already filed the form required to register for participation. RISK AND UNCERTAINTY: The costs presented in this Fiscal Note depend highly on the actuarial assumptions, methods, and models used, demo- graphics of the impacted population, and other factors such as invest- ment, contribution, and other risks. If actual experience deviates from actuarial assumptions, the actual costs could differ from those presented herein. Quantifying these risks is beyond the scope of this Fiscal Note. This Fiscal Note is intended to measure pension-related impacts and does not include other potential costs (e.g., administrative and Other Postemployment Benefits). This Fiscal Note does not reflect any chapter laws that may have been enacted during the current legislative session. 
 S. 10085 20 STATEMENT OF ACTUARIAL OPINION: Marek Tyszkiewicz and Gregory Zelikov- sky are members of the Society of Actuaries and the American Academy of Actuaries. We are members of NYCERS, but do not believe it impairs our objectivity, and we meet the Qualification Standards of the American Academy of Actuaries to render the actuarial opinion contained herein. To the best of our knowledge, the results contained herein have been prepared in accordance with generally accepted actuarial principles and procedures and with the Actuarial Standards of Practice issued by the Actuarial Standards Board. FISCAL NOTE IDENTIFICATION: This Fiscal Note 2026-68 dated April 22, 2026 was prepared by the Chief Actuary for the New York City Retirement Systems and Pension Funds and is intended for use only during the 2026 Legislative Session.