Shown verbatim: the complete text as captured from the official source posted by the New York State Senate, fetched 2026-08-11. Nothing is edited or removed. Where this bill amends existing law, language marked for deletion in the official source appears here in brackets. The official bill page.
S T A T E O F N E W Y O R K
________________________________________________________________________
10085--A
I N S E N A T E
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
-- committee discharged, bill amended, ordered reprinted as amended
and recommitted to said committee
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:
Section 1. Subdivision h of section 63 of the retirement and social
security law, as amended by chapter 489 of the laws of 2008, is amended
to read as follows:
h. Notwithstanding any other provision of this chapter or of any
general, special or local law, charter, administrative code or rule or
regulation to the contrary, if a retiree who: (1) has met the criteria
of subdivision g of this section and retired on a service or disability
retirement, or would have met the criteria if not already retired on an
accidental disability; and (2) has not been retired for more than [twen-
ty-five] THIRTY-FIVE years; and (3) dies from a qualifying World Trade
Center condition, as defined in section two of this article, as deter-
mined by the applicable head of the retirement system or applicable
medical board, 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] SUCH RETIREE'S part. Such
retiree's eligible beneficiary, as set forth in section sixty-one of
this title, shall be entitled to an accidental death benefit as provided
by section sixty-one of this title, however, for the purposes of deter-
mining the salary base upon which the accidental death benefit is calcu-
lated, the retiree shall be deemed to have died on the date of [his or
her] SUCH RETIREE'S retirement. Upon the retiree's death, the eligible
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD15390-19-6
S. 10085--A 2
beneficiary shall make a written application to the head of the retire-
ment system within the time for filing an application for an accidental
death benefit as set forth in section sixty-one of this title requesting
conversion of such retiree's service or disability retirement benefit to
an accidental death benefit. At the time of such conversion, the eligi-
ble beneficiary shall relinquish all rights to the prospective benefits
payable 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 bene-
fits paid or payable pursuant to the retiree's option selection), the
accidental death benefit payments to the eligible beneficiary will be
reduced by any amounts paid or payable to any other beneficiary.
§ 2. Subdivision h of section 363 of the retirement and social securi-
ty law, as amended by chapter 489 of the laws of 2008, is amended to
read as follows:
h. Notwithstanding any other provision of this chapter or of any
general, special or local law, charter, administrative code or rule or
regulation to the contrary, if a retiree who: (1) has met the criteria
of subdivision g of this section and retired on a service or disability
retirement, or would have met the criteria if not already retired on an
accidental disability; and (2) has not been retired for more than [twen-
ty-five] THIRTY-FIVE years; and (3) dies from a qualifying World Trade
Center condition, as defined in section two of this chapter, as deter-
mined by the applicable head of the retirement system or applicable
medical board, 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] SUCH RETIREE'S part. Such
retiree's eligible beneficiary, as set forth in section three hundred
sixty-one of this title, shall be entitled to an accidental death bene-
fit as provided by section three hundred sixty-one of this title, howev-
er, for the purposes of determining the salary base upon which the acci-
dental death benefit is calculated, the retiree shall be deemed to have
died on the date of [his or her] SUCH RETIREE'S retirement. Upon the
retiree's death, the eligible beneficiary shall make a written applica-
tion to the head of the retirement system within the time for filing an
application for an accidental death benefit as set forth in section
three hundred sixty-one of this title requesting conversion of such
retiree's service or disability retirement benefit to an accidental
death benefit. At the time of such conversion, the eligible beneficiary
shall relinquish all rights to the prospective benefits payable under
the service or disability retirement benefit, including any post-retire-
ment death benefits, since the retiree's death. If the eligible benefi-
ciary 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 accidental
death benefit payments to the eligible beneficiary will be reduced by
any amounts paid or payable to any other beneficiary.
§ 3. Subdivision h of section 507 of the retirement and social securi-
ty law, as amended by chapter 489 of the laws of 2008, is amended to
read as follows:
h. Notwithstanding any other provision of this chapter or of any
general, special or local law, charter, administrative code or rule or
S. 10085--A 3
regulation to the contrary, if a retiree who: (1) has met the criteria
of subdivision g of this section and retired on a service or disability
retirement, or would have met the criteria if not already retired on an
accidental disability; and (2) has not been retired for more than [twen-
ty-five] THIRTY-FIVE years; and (3) dies from a qualifying World Trade
Center condition, as defined in section two of this chapter, as deter-
mined by the applicable head of the retirement system or applicable
medical board, 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] SUCH RETIREE'S part. Such
retiree's eligible beneficiary, as set forth in section five hundred one
of this article, shall be entitled to an accidental death benefit as
provided by section five hundred nine of this article, however, for the
purposes of determining the salary base upon which the accidental death
benefit is calculated, the retiree shall be deemed to have died on the
date of [his or her] SUCH RETIREE'S retirement. Upon the retiree's
death, the eligible beneficiary shall make a written application to the
head of the retirement system within the time for filing an application
for an accidental death benefit as set forth in section five hundred
nine of this article requesting conversion of such retiree's service or
disability retirement benefit to an accidental death benefit. At the
time of such conversion, the eligible beneficiary shall relinquish all
rights to the prospective benefits payable under the service or disabil-
ity 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 accidental death benefit payments to
the eligible beneficiary will be reduced by any amounts paid or payable
to any other beneficiary.
§ 4. Subdivision i of section 556 of the retirement and social securi-
ty law, as amended by chapter 489 of the laws of 2008, is amended to
read as follows:
i. Notwithstanding any other provision of this chapter or of any
general, special or local law, charter, administrative code or rule or
regulation to the contrary, if a retiree who: (1) has met the criteria
of subdivision h of this section and retired on a service or disability
retirement, or would have met the criteria if not already retired on an
accidental disability; and (2) has not been retired for more than [twen-
ty-five] THIRTY-FIVE years; and (3) dies from a qualifying World Trade
Center condition, as defined in section two of this chapter, as deter-
mined by the applicable head of the retirement system or applicable
medical board, 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] SUCH RETIREE'S part. Such
retiree's eligible beneficiary, as set forth in section five hundred one
of this [article] CHAPTER, shall be entitled to an accidental death
benefit as provided by section five hundred nine of this [article] CHAP-
TER, however, for the purposes of determining the salary base upon which
the accidental death benefit is calculated, the retiree shall be deemed
to have died on the date of [his or her] SUCH RETIREE'S retirement. Upon
the retiree's death, the eligible beneficiary shall make a written
application to the head of the retirement system within the time for
S. 10085--A 4
filing an application for an accidental death benefit as set forth in
section five hundred nine of this [article] CHAPTER requesting conver-
sion of such retiree's service or disability retirement benefit to an
accidental death benefit. At the time of such conversion, the eligible
beneficiary shall relinquish all rights to the prospective benefits
payable 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 bene-
fits paid or payable pursuant to the retiree's option selection), the
accidental death benefit payments to the eligible beneficiary will be
reduced by any amounts paid or payable to any other beneficiary.
§ 5. Subdivision i of section 605 of the retirement and social securi-
ty law, as amended by chapter 489 of the laws of 2008, is amended to
read as follows:
i. Notwithstanding any other provision of this chapter or of any
general, special or local law, charter, administrative code or rule or
regulation to the contrary, if a retiree who: (1) has met the criteria
of subdivision h of this section and retired on a service or disability
retirement, or would have met the criteria if not already retired on an
accidental disability; and (2) has not been retired for more than [twen-
ty-five] THIRTY-FIVE years; and (3) dies from a qualifying World Trade
Center condition, as defined in section two of this chapter, as deter-
mined by the applicable head of the retirement system or applicable
medical board, 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] SUCH RETIREE'S part. Such
retiree's eligible beneficiary, as set forth in section six hundred one
of this article, shall be entitled to an accidental death benefit as
provided by section six hundred seven of this article, however, for the
purposes of determining the salary base upon which the accidental death
benefit is calculated, the retiree shall be deemed to have died on the
date of [his or her] SUCH RETIREE'S retirement. Upon the retiree's
death, the eligible beneficiary shall make a written application to the
head of the retirement system within the time for filing an application
for an accidental death benefit as set forth in section six hundred
seven of this article requesting conversion of such retiree's service or
disability retirement benefit to an accidental death benefit. At the
time of such conversion, the eligible beneficiary shall relinquish all
rights to the prospective benefits payable under the service or disabil-
ity 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 accidental death benefit payments to
the eligible beneficiary will be reduced by any amounts paid or payable
to any other beneficiary.
§ 6. Subdivision i of section 605-a of the retirement and social secu-
rity law, as amended by chapter 489 of the laws of 2008, is amended to
read as follows:
i. Notwithstanding any other provision of this chapter or of any
general, special or local law, charter, administrative code or rule or
regulation to the contrary, if a retiree who: (1) has met the criteria
S. 10085--A 5
of subdivision h of this section and retired on a service or disability
retirement, or would have met the criteria if not already retired on an
accidental disability; and (2) has not been retired for more than [twen-
ty-five] THIRTY-FIVE years; and (3) dies from a qualifying World Trade
Center condition, as defined in section two of this chapter, as deter-
mined by the applicable head of the retirement system or applicable
medical board, 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] SUCH RETIREE'S part. Such
retiree's eligible beneficiary, as set forth in section six hundred one
of this article, shall be entitled to an accidental death benefit as
provided by section six hundred seven of this article, however, for the
purposes of determining the salary base upon which the accidental death
benefit is calculated, the retiree shall be deemed to have died on the
date of [his or her] SUCH RETIREE'S retirement. Upon the retiree's
death, the eligible beneficiary shall make a written application to the
head of the retirement system within the time for filing an application
for an accidental death benefit as set forth in section six hundred
seven of this article requesting conversion of such retiree's service or
disability retirement benefit to an accidental death benefit. At the
time of such conversion, the eligible beneficiary shall relinquish all
rights to the prospective benefits payable under the service or disabil-
ity 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 accidental death benefit payments to
the eligible beneficiary will be reduced by any amounts paid or payable
to any other beneficiary.
§ 7. Subdivision e of section 605-b of the retirement and social secu-
rity law, as amended by chapter 489 of the laws of 2013, is amended to
read as follows:
e. Notwithstanding any other provision of this chapter or of any
general, special or local law, charter, administrative code or rule or
regulation to the contrary, if a retiree or vestee who: (1) has met the
criteria of subdivision d of this section and retired on a service or
disability retirement, would have met the criteria if not already
retired on an accidental disability, or was separated from service with
a vested right to deferred payability of a retirement allowance; and (2)
has not been retired for more than [twenty-five] THIRTY-FIVE years; and
(3) dies from a qualifying World Trade Center condition, as defined in
section two of this chapter, as determined by the applicable head of the
retirement system or applicable medical board, then unless the contrary
be proven by competent evidence, such retiree or vestee 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] SUCH RETIREE'S OR VESTEE'S part. Such retiree's or vestee's
eligible beneficiary, as set forth in section six hundred one of this
article, shall be entitled to an accidental death benefit as provided by
section six hundred seven of this article, however, for the purposes of
determining the salary base upon which the accidental death benefit is
calculated, the retiree or vestee shall be deemed to have died on the
date of [his or her] SUCH RETIREE'S OR VESTEE'S retirement or separation
from service with vested rights. Upon the retiree's or vestee's death,
S. 10085--A 6
the eligible beneficiary shall make a written application to the head of
the retirement system within the time for filing an application for an
accidental death benefit as set forth in section six hundred seven of
this article requesting conversion of such retiree's or vestee's service
or disability retirement benefit to an accidental death benefit. At the
time of such conversion, the eligible beneficiary shall relinquish all
rights to the prospective benefits payable under the service or disabil-
ity retirement benefit, or vested right to such benefit, including any
post-retirement death benefits, since the retiree's or vestee'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),
or that will be eligible under the vested right, the accidental death
benefit payments to the eligible beneficiary will be reduced by any
amounts paid or payable to any other beneficiary.
§ 8. Subdivision c of section 605-c of the retirement and social secu-
rity law, as amended by chapter 489 of the laws of 2013, is amended to
read as follows:
c. Notwithstanding any other provision of this chapter or of any
general, special or local law, charter, administrative code or rule or
regulation to the contrary, if a retiree or vestee who: (1) has met the
criteria of subdivision b of this section and retired on a service or
disability retirement, would have met the criteria if not already
retired on an accidental disability, or was separated from service with
a vested right to deferred payability of a retirement allowance; and (2)
has not been retired for more than [twenty-five] THIRTY-FIVE years; and
(3) dies from a qualifying World Trade Center condition as defined in
section two of this chapter, as determined by the applicable head of the
retirement system or applicable medical board, then unless the contrary
be proven by competent evidence, such retiree or vestee 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] SUCH RETIREE'S OR VESTEE'S part. Such retiree's or vestee's
eligible beneficiary, as set forth in section six hundred one of this
article, shall be entitled to an accidental death benefit as provided by
section six hundred seven of this article, however, for the purposes of
determining the salary base upon which the accidental death benefit is
calculated, the retiree or vestee shall be deemed to have died on the
date of [his or her] SUCH RETIREE'S OR VESTEE'S retirement or separation
from service with vested rights. Upon the retiree's or vestee's death,
the eligible beneficiary shall make a written application to the head of
the retirement system within the time for filing an application for an
accidental death benefit as set forth in section six hundred seven of
this article requesting conversion of such retiree's service, vested
right or disability retirement benefit to an accidental death benefit.
At the time of such conversion, the eligible beneficiary shall relin-
quish all rights to the prospective benefits payable under the service
or disability retirement benefit, or vested right to such benefit,
including any post-retirement death benefits, since the retiree's or
vestee's death. If the eligible beneficiary is not the only beneficiary
receiving or entitled to receive a benefit under the service or disabil-
ity retirement benefit (including, but not limited to, post-retirement
death benefits or benefits paid or payable pursuant to the retiree's
option selection), or that will be eligible under the vested right, the
S. 10085--A 7
accidental death benefit payments to the eligible beneficiary will be
reduced by any amounts paid or payable to any other beneficiary.
§ 9. Subdivision e of section 507-b of the retirement and social secu-
rity law, as added by chapter 489 of the laws of 2008, is amended to
read as follows:
e. Notwithstanding any other provision of this chapter or of any
general, special or local law, charter, administrative code or rule or
regulation to the contrary, if a retiree who:
1. has met the criteria of subdivision d of this section and retired
on a service or disability retirement, 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] THIRTY-FIVE years;
and
3. dies from a qualifying World Trade Center condition, as defined in
section two of this chapter, as determined by the applicable head of the
retirement system or applicable medical board, 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] SUCH RETIREE'S part. Such retiree's eligible beneficiary, as set
forth in section five hundred one of this article, shall be entitled to
an accidental death benefit as provided by section five hundred nine of
this article, however, for the purposes of determining the salary base
upon which the accidental death benefit is calculated, the retiree shall
be deemed to have died on the date of [his or her] SUCH RETIREE'S
retirement. Upon the retiree's death, the eligible beneficiary shall
make a written application to the head of the retirement system within
the time for filing an application for an accidental death benefit as
set forth in section five hundred nine of this article requesting
conversion of such retiree's service or disability retirement benefit to
an accidental death benefit. At the time of such conversion, the eligi-
ble beneficiary shall relinquish all rights to the prospective benefits
payable 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 bene-
fits paid or payable pursuant to the retiree's option selection), the
accidental death benefit payments to the eligible beneficiary shall be
reduced by any amounts paid or payable to any other beneficiary.
§ 10. Subdivision d of section 507-c of the retirement and social
security law, as amended by chapter 489 of the laws of 2013, is amended
to read as follows:
d. Notwithstanding any other provision of this chapter or of any
general, special or local law, charter, administrative code or rule or
regulation to the contrary, if a retiree or vestee who: (1) has met the
criteria of subdivision c of this section and retired on a service or
disability retirement, would have met the criteria if not already
retired on an accidental disability, or was separated from service with
a vested right to deferred payability of a retirement allowance; and (2)
has not been retired for more than [twenty-five] THIRTY-FIVE years; and
(3) dies from a qualifying World Trade center condition, as defined in
section two of this chapter, that is determined by the applicable head
of the retirement system or applicable medical board, then unless the
contrary be proven by competent evidence, such retiree or vestee shall
be deemed to have died as a natural and proximate result of an accident
S. 10085--A 8
sustained in the performance of duty and not as a result of willful
negligence on [his or her] SUCH RETIREE'S OR VESTEE'S part. Such
retiree's or vestee's eligible beneficiary, as set forth in section five
hundred one of this article, shall be entitled to an accidental death
benefit as provided by section five hundred nine of this article, howev-
er, for the purposes of determining the salary base upon which the acci-
dental death benefit is calculated, the retiree or vestee shall be
deemed to have died on the date of [his or her] SUCH RETIREE'S OR
VESTEE'S retirement or separation from service with vested rights. Upon
the retiree's or vestee's death, the eligible beneficiary shall make a
written application to the head of the retirement system within the time
for filing an application for an accidental death benefit as set forth
in section five hundred nine of this article requesting conversion of
such retiree's service, vested right or disability retirement benefit to
an accidental death benefit. At the time of such conversion, the eligi-
ble beneficiary shall relinquish all rights to the prospective benefits
payable under the service or disability retirement benefit, or vested
right to such benefit, including any post-retirement death benefits,
since the retiree's or vestee'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), or that will be eligible
under the vested right the accidental death benefit payments to the
eligible beneficiary will be reduced by any amounts paid or payable to
any other beneficiary.
§ 11. Subdivision k of section 558 of the retirement and social secu-
rity law, as added by chapter 489 of the laws of 2008, is amended to
read as follows:
k. Notwithstanding any other provision of this chapter or of any
general, special or local law, charter, administrative code or rule or
regulation to the contrary, if a retiree who:
(1) has met the criteria of subdivision j of this section and retired
on a service or disability retirement, 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] THIRTY-FIVE
years; and
(3) dies from a qualifying World Trade Center condition, as defined in
section two of this chapter, as determined by the applicable head of the
retirement system or applicable medical board, 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] SUCH RETIREE'S part. Such retiree's eligible beneficiary, as set
forth in section five hundred one of this [article] CHAPTER, shall be
entitled to an accidental death benefit as provided by section five
hundred nine of this [article] CHAPTER, however, for the purposes of
determining the salary base upon which the accidental death benefit is
calculated, the retiree shall be deemed to have died on the date of [his
or her] SUCH RETIREE'S retirement. Upon the retiree's death, the eligi-
ble beneficiary shall make a written application to the head of the
retirement system within the time for filing an application for an acci-
dental death benefit as set forth in section five hundred nine of this
[article] CHAPTER requesting conversion of such retiree's service or
disability retirement benefit to an accidental death benefit. At the
time of such conversion, the eligible beneficiary shall relinquish all
S. 10085--A 9
rights to the respective benefits payable under the service or disabili-
ty 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 this
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 accidental death benefit payments
to the eligible beneficiary will be reduced by any amounts paid or paya-
ble to any other beneficiary.
§ 12. Subdivision d of section 607-b of the retirement and social
security law, as amended by chapter 489 of the laws of 2013, is amended
to read as follows:
d. Notwithstanding any other provision of this chapter or of any
general, special or local law, charter, administrative code or rule or
regulation to the contrary, if a retiree or vestee who: (1) has met the
criteria of subdivision c of this section and retired on a service or
disability retirement, would have met the criteria if not already
retired on an accidental disability, or was separated from service with
a vested right to deferred payability of a retirement allowance; and (2)
has not been retired for more than [twenty-five] THIRTY-FIVE years; and
(3) dies from a qualifying World Trade Center condition, as defined in
section two of this chapter, as determined by the applicable head of the
retirement system or applicable medical board, then unless the contrary
be proven by competent evidence, such retiree or vestee 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] SUCH RETIREE'S OR VESTEE'S part. Such retiree's or vestee's
eligible beneficiary, as set forth in section six hundred one of this
article, shall be entitled to an accidental death benefit as provided by
section six hundred seven of this article, however, for the purposes of
determining the salary base upon which the accidental death benefit is
calculated, the retiree or vestee shall be deemed to have died on the
date of [his or her] SUCH RETIREE'S OR VESTEE'S retirement or separation
from service with vested rights. Upon the retiree's or vestee's death,
the eligible beneficiary shall make a written application to the head of
the retirement system within the time for filing an application for an
accidental death benefit as set forth in section six hundred seven of
this article requesting conversion of such retiree's service, vested
right or disability retirement benefit to an accidental death benefit.
At the time of such conversion, the eligible beneficiary shall relin-
quish all rights to the prospective benefits payable under the service
or disability retirement benefit, or vested right to such benefit,
including any post-retirement death benefits, since the retiree's or
vestee's death. If the eligible beneficiary is not the only beneficiary
receiving or entitled to receive a benefit under the service or disabil-
ity retirement benefit (including, but not limited to, post-retirement
death benefits or benefits paid or payable pursuant to the retiree's
option selection), or that will be eligible under the vested right, the
accidental death benefit payments to the eligible beneficiary will be
reduced by any amounts paid or payable to any other beneficiary.
§ 13. Subdivision d of section 607-c of the retirement and social
security law, as added by chapter 489 of the laws of 2008, is amended to
read as follows:
d. Notwithstanding any other provision of this chapter or of any
general, special or local law, charter, administrative code or rule or
regulation to the contrary, if a retiree who: (1) has met the criteria
S. 10085--A 10
of subdivision c of this section and retired on a service or disability
retirement, or would have met the criteria if not already retired on an
accidental disability; and (2) has not been retired for more than [twen-
ty-five] THIRTY-FIVE years; and (3) dies from a qualifying World Trade
Center condition, as defined in section two of this chapter, as deter-
mined by the applicable head of the retirement system or applicable
medical board, 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] SUCH RETIREE'S part. Such
retiree's eligible beneficiary, as set forth in section six hundred one
of this article, shall be entitled to an accidental death benefit as
provided by section six hundred seven of this article, however, for the
purposes of determining the salary base upon which the accidental death
benefit is calculated, the retiree shall be deemed to have died on the
date of [his or her] SUCH RETIREE'S retirement. Upon the retiree's
death, the eligible beneficiary shall make a written application to the
head of the retirement system within the time for filing an application
for an accidental death benefit as set forth in section six hundred
seven of this article requesting conversion of such retiree's service or
disability retirement benefit to an accidental death benefit. At the
time of such conversion, the eligible beneficiary shall relinquish all
rights to the prospective benefits payable under the service or disabil-
ity 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 accidental death benefit payments to
the eligible beneficiary will be reduced by any amounts paid or payable
to any other beneficiary.
§ 14. Subparagraph (e) of subdivision 25 of section 2575 of the educa-
tion law, as added by chapter 489 of the laws of 2013, is amended to
read as follows:
(e) Notwithstanding any other provision of law to the contrary, the
rules and regulations adopted pursuant to this section shall be deemed
to be amended to provide that if a retiree or vestee who: (1) has met
the criteria of paragraph (d) of this subdivision and retired on a
service or disability retirement, would have met the criteria if not
already retired on an accidental disability, or was separated from
service with a vested right to deferred payability of a retirement
allowance; and (2) has not been retired for more than [twenty-five]
THIRTY-FIVE years; and (3) dies from a qualifying World Trade Center
condition, as defined in section two of the retirement and social secu-
rity law, as determined by the applicable head of the retirement system
or applicable medical board, then unless the contrary be proven by
competent evidence, such retiree or vestee 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] SUCH RETIREE'S OR VESTEE'S part. Such retiree's or vestee's eligi-
ble beneficiary, as set forth in title twenty-one of the rules and
[regulation] REGULATIONS, shall be entitled to an accidental death bene-
fit as provided by title twenty-one of the rules and regulations, howev-
er, for the purposes of determining the salary base upon which the acci-
dental death benefit is calculated, the retiree or vestee shall be
deemed to have died on the date of [his or her] SUCH RETIREE'S OR
S. 10085--A 11
VESTEE'S retirement or separation from service with vested rights. Upon
the retiree's or vestee's death, the eligible beneficiary shall make a
written application to the head of the retirement system within the time
for filing an application for an accidental death benefit as set forth
in title twenty-one of the rules and regulations requesting conversion
of such retiree's service, vested right or disability retirement benefit
to an accidental death benefit. At the time of such conversion, the
eligible beneficiary shall relinquish all rights to the prospective
benefits payable under the service or disability retirement benefit, or
vested right to such benefit, including any post-retirement death bene-
fits, since the retiree's or vestee'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), or that will be eligible
under the vested right the accidental death benefit payments to the
eligible beneficiary will be reduced by any amounts paid or payable to
any other beneficiary.
§ 15. Subdivision i of section 208-f of the general municipal law, as
added by chapter 5 of the laws of 2007, is amended to read as follows:
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 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 emer-
gency medical technician or advanced emergency medical technician (as
those terms are defined in 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 section sixty-three of the retirement and social secu-
rity law, subdivision g of section three hundred sixty-three of the
retirement and social security law, subdivision h of section three
hundred sixty-three-bb of the retirement and social security law, subdi-
vision g of section five hundred seven of the retirement and social
security law, subdivision c of section five hundred seven-c of the
retirement and social security law, subdivision h of section five
hundred fifty-six of the retirement and social security law, subdivision
h of section six hundred five of the retirement and social security law,
subdivision h of section six hundred five-a of the retirement and social
security law, subdivision d of section six hundred five-b of the retire-
ment and social security law as added by chapter five hundred four of
the laws of two thousand two, subdivision b of section six hundred
five-c of the retirement and social security law, subdivision c of
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 administra-
tive code of the city of New York, or subdivision b of section 13-168 of
S. 10085--A 12
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] THIRTY-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] SUCH
RETIREE'S 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 reti-
ree shall be deemed to have died on the date of [his or her] SUCH
RETIREE'S 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.
§ 16. Subdivision c of section 13-168 of the administrative code of
the city of New York, as amended by chapter 489 of the laws of 2013, is
amended to read as follows:
c. Notwithstanding any other provision of this chapter or of any
general, special or local law, charter, administrative code or rule or
regulation to the contrary, if a retiree or vestee who: (1) has met the
criteria of subdivision b of this section and retired on a service or
disability retirement, would have met the criteria if not already
retired on an accidental disability, or was separated from service with
a vested right to deferred payability of a retirement allowance; and (2)
has not been retired for more than [twenty-five] THIRTY-FIVE years; and
(3) dies from a qualifying World Trade Center condition as defined in
section two of the retirement and social security law, as determined by
the applicable head of the retirement system or applicable medical
board, then unless the contrary be proven by competent evidence, such
retiree or vestee shall be deemed to have died as a natural and proxi-
mate result of an accident sustained in the performance of duty and not
as a result of willful negligence on [his or her] SUCH RETIREE'S OR
VESTEE'S part. Such retiree's or vestee's eligible beneficiary, as set
forth in section 13-149 of this chapter, shall be entitled to an acci-
dental death benefit as provided by section 13-149 of this chapter,
S. 10085--A 13
however, for the purposes of determining the salary base upon which the
accidental death benefit is calculated, the retiree or vestee shall be
deemed to have died on the date of [his or her] SUCH RETIREE'S OR
VESTEE'S retirement or separation from service with vested rights. Upon
the retiree's or vestee's death, the eligible beneficiary shall make a
written application to the head of the retirement system within the time
for filing an application for an accidental death benefit as set forth
in section 13-149 of this chapter requesting conversion of such
retiree's service, vested right or disability retirement benefit to an
accidental death benefit. At the time of such conversion, the eligible
beneficiary shall relinquish all rights to the prospective benefits
payable under the service or disability retirement benefit, or vested
right to such benefit, including any post-retirement death benefits,
since the retiree's or vestee'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), or that will be eligible
under the vested right, the accidental death benefit payments to the
eligible beneficiary will be reduced by any amounts paid or payable to
any other beneficiary.
§ 17. Subdivision 3 of section 13-353.1 of the administrative code of
the city of New York, as amended by chapter 489 of the laws of 2013, is
amended to read as follows:
3. Notwithstanding any other provision of this chapter or of any
general, special or local law, charter, administrative code or rule or
regulation to the contrary, if a retiree or vestee who: (1) has met the
criteria of subdivision one of this section and retired on a service or
disability retirement, would have met the criteria if not already
retired on an accidental disability, or was separated from service with
a vested right to deferred payability of a retirement allowance; and (2)
has not been retired for more than [twenty-five] THIRTY-FIVE years; and
(3) dies from a qualifying World Trade Center condition, as defined in
section two of the retirement and social security law, as determined by
the applicable head of the retirement system or applicable medical
board, then unless the contrary be proven by competent evidence, such
retiree or vestee shall be deemed to have died as a natural and proxi-
mate result of an accident sustained in the performance of duty and not
as a result of willful negligence on [his or her] SUCH RETIREE'S OR
VESTEE'S part. Such retiree's or vestee's eligible beneficiary, as set
forth in section 13-347 of this subchapter, shall be entitled to an
accidental death benefit as provided by sections 13-347 and 13-348 of
this subchapter, however, for the purposes of determining the salary
base upon which the accidental death benefit is calculated, the retiree
or vestee shall be deemed to have died on the date of [his or her] SUCH
RETIREE'S OR VESTEE'S retirement or separation from service with vested
rights. Upon the retiree's or vestee's death, the eligible beneficiary
shall make a written application to the head of the retirement system
within the time for filing an application for an accidental death bene-
fit as set forth in sections 13-347 and 13-348 of this subchapter
requesting conversion of such retiree's service, vested right or disa-
bility retirement benefit to an accidental death benefit. At the time of
such conversion, the eligible beneficiary shall relinquish all rights to
the prospective benefits payable under the service or disability retire-
ment benefit or vested right to such benefit, including any post-retire-
ment death benefits, since the retiree's or vestee's death. If the
S. 10085--A 14
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 bene-
fits paid or payable pursuant to the retiree's option selection), or
that will be eligible under the vested right the accidental death bene-
fit payments to the eligible beneficiary will be reduced by any amounts
paid or payable to any other beneficiary.
§ 18. Subdivision g of section 13-551 of the administrative code of
the city of New York, as added by chapter 489 of the laws of 2013, is
amended to read as follows:
g. Notwithstanding any other provision of this chapter or of any
general, special or local law, charter, administrative code or rule or
regulation to the contrary, if a retiree or vestee who: (1) has met the
criteria of subdivision f of this section and retired on a service or
disability retirement, would have met the criteria if not already
retired on an accidental disability, or was separated from service with
a vested right to deferred payability of a retirement allowance; and (2)
has not been retired for more than [twenty-five] THIRTY-FIVE years; and
(3) dies from a qualifying World Trade Center condition, as defined in
section two of the retirement and social security law, as determined by
the applicable head of the retirement system or applicable medical
board, then unless the contrary be proven by competent evidence, such
retiree or vestee shall be deemed to have died as a natural and proxi-
mate result of an accident sustained in the performance of duty and not
as a result of willful negligence on [his or her] SUCH RETIREE'S OR
VESTEE'S part. Such retiree's or vestee's eligible beneficiary, as set
forth in section 13-544 of this chapter, shall be entitled to an acci-
dental death benefit as provided by section 13-544 of this chapter,
however, for the purposes of determining the salary base upon which the
accidental death benefit is calculated, the retiree or vestee shall be
deemed to have died on the date of [his or her] SUCH RETIREE'S OR
VESTEE'S retirement or separation from service with vested rights. Upon
the retiree's or vestee's death, the eligible beneficiary shall make a
written application to the head of the retirement system within the time
for filing an application for an accidental death benefit as set forth
in section 13-544 of this chapter requesting conversion of such
retiree's service, vested right or disability retirement benefit to an
accidental death benefit. At the time of such conversion, the eligible
beneficiary shall relinquish all rights to the prospective benefits
payable under the service or disability retirement benefit, or vested
right to such benefit, including any post-retirement death benefits,
since the retiree's or vestee'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), or that will be eligible
under the vested right, the accidental death benefit payments to the
eligible beneficiary will be reduced by any amounts paid or payable to
any other beneficiary.
§ 19. Subdivision 3 of section 13-252.1 of the administrative code of
the city of New York, as amended by chapter 489 of the laws of 2013, is
amended to read as follows:
3. Notwithstanding any other provision of this chapter or of any
general, special or local law, charter, administrative code or rule or
regulation to the contrary, if a retiree or vestee who: (1) has met the
criteria of subdivision one of this section and retired on a service or
S. 10085--A 15
disability retirement, would have met the criteria if not already
retired on an accidental disability, or was separated from service with
a vested right to deferred payability of a retirement allowance; and (2)
has not been retired for more than [twenty-five] THIRTY-FIVE years; and
(3) dies from a qualifying World Trade Center condition, as defined in
section two of the retirement and social security law, as determined by
the applicable head of the retirement system or applicable medical
board, then unless the contrary be proven by competent evidence, such
retiree or vestee shall be deemed to have died as a natural and proxi-
mate result of an accident sustained in the performance of duty and not
as a result of willful negligence on [his or her] SUCH RETIREE'S OR
VESTEE'S part. Such retiree's or vestee's eligible beneficiary, as set
forth in section 13-244 of this subchapter, shall be entitled to an
accidental death benefit as provided by section 13-244 of this subchap-
ter, however, for the purposes of determining the salary base upon which
the accidental death benefit is calculated, the retiree or vestee shall
be deemed to have died on the date of [his or her] SUCH RETIREE'S OR
VESTEE'S retirement or separation from service with vested rights. Upon
the retiree's or vestee's death, the eligible beneficiary shall make a
written application to the head of the retirement system within the time
for filing an application for an accidental death benefit as set forth
in section 13-244 of this subchapter requesting conversion of such
retiree's service, vested right or disability retirement benefit to an
accidental death benefit. At the time of such conversion, the eligible
beneficiary shall relinquish all rights to the prospective benefits
payable under the service or disability retirement benefit, or vested
right to such benefit, including any post-retirement death benefits,
since the retiree's or vestee'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), or that will be eligible
under the vested right, the accidental death benefit payments to the
eligible beneficiary will be reduced by any amounts paid or payable to
any other beneficiary.
§ 20. Notwithstanding any other provision to the contrary, the
provisions of this act shall not be subject to section 25 of the retire-
ment and social security law.
§ 21. 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.
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
S. 10085--A 16
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) - Scenario A NYCERS TRS BERS POLICE FIRE
(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) - Scenario B NYCERS TRS BERS POLICE FIRE
(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
S. 10085--A 17
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
- 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.
S. 10085--A 18
* 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.
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.
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 2026-93 dated May 29,
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.
FISCAL NOTE.--Pursuant to Legislative Law, Section 50:
Bill Description:
This fiscal note is prepared for legislative bill draft #15390-15-6.
This bill would amend section 2575 of the education law to expand eligi-
bility for the accidental death benefit for members of the New York
State Teachers' Retirement System (NYSTRS) who die from a qualifying
World Trade Center condition. The length of retirement would increase to
thirty-five years during which a member who dies from a qualifying World
Trade Center condition would be eligible for an accidental death bene-
fit. Currently, a member may not be retired for more than twenty-five
years to be eligible for this benefit.
Cost:
The annual cost to the participating employers of the New York State
Teachers' Retirement System is estimated to be negligible if this bill
is enacted because it is anticipated there would be few members eligible
for the accidental death benefit.
Data:
Member data as of June 30, 2025, prepared for the most recent actuari-
al valuation was used in determining this cost. The most recent data
distributions and statistics can be found in the System's Annual Report
for the fiscal year ended June 30, 2025. System assets are as reported
in the System's financial statements which can be found in the System's
S. 10085--A 19
Annual Report. This data will also be provided in the System's Actuarial
Valuation Report as of June 30, 2025.
Methods and Assumptions:
A summary of actuarial assumptions and methods will be provided in the
System's Actuarial Valuation Report as of June 30, 2025. Further details
can be found in the most recent Recommended Actuarial Assumptions 2025
Report
Actuarial Certification:
We, the undersigned actuaries for the New York State Teachers' Retire-
ment System, certify the following:
1. The actuarial assumptions, methods, and data used are reasonable
for the purposes of this fiscal note, internally consistent and are in
accordance with standards of practice prescribed by the Actuarial Stand-
ards Board and generally accepted actuarial principles and procedures.
2. We relied on member data supplied by the participating employers of
the New York State Teachers' Retirement System and assets as supplied in
the annual Financial Statements by NYSTRS' Finance Department.
3. Results were prepared based on our current understanding of the
proposal as of the date of this fiscal note. If the language or our
understanding of the proposal changes, the results could change and
require the issuance of a new fiscal note. The next annual update of the
actuarial valuation could also produce different results. Results should
not be relied upon for any other purpose.
4. This fiscal note was prepared in accordance with New York State
Retirement and Social Security Law, New York State Education Law, appli-
cable Internal Revenue Code, and accepted actuarial standards of prac-
tice as of the date of this fiscal note. This fiscal note does not
constitute a legal opinion on the viability of this legislative
proposal.
5. We are members of the American Academy of Actuaries and the Society
of Actuaries, and we meet the Qualification Standards of the American
Academy of Actuaries to render the actuarial opinion contained herein.
We are currently compliant with the Continuing Professional Development
Requirement of the Society of Actuaries.
Fiscal Note Identification:
This Fiscal Note, 2026-60, dated May 21, 2026, was prepared by the
Office of the Actuary of the New York State Teachers' Retirement system
and is intended for use only during the 2026 Legislative Session.
FISCAL NOTE.--Pursuant to Legislative Law, Section 50:
This bill would extend the period during which a retiree's benefit can
be converted to a World Trade Center (WTC) accidental death from 25
years after retirement to 35 years.
Insofar as this bill affects the New York State and Local Employees'
Retirement System (NYSLERS), the present value of benefits would
increase by approximately $8.6 million.
The provisions of Section 25 will not apply.
Benefit improvements would be funded by increasing the billing rates
charged annually. The annual billing rate required of all participating
employers in NYSLERS would increase slightly. Systemwide, annual
contributions would increase approximately $350,000 to the state of New
York and $530,000 to the local participating employers.
Insofar as this bill affects the New York State and Local Police and
Fire Retirement System (NYSLPFRS), the present value of benefits would
increase by approximately $161 million.
Benefit improvements would be funded by increasing the billing rates
charged annually. The annual billing rate required of all participating
S. 10085--A 20
employers in NYSLPFRS would increase by 0.4% of billable salary.
Systemwide, annual contributions would increase approximately $3.6
million to the state of New York and $15 million to the local partic-
ipating employers.
System average billing rates would increase from 36.5% to approximate-
ly 36.9%.
These estimated costs are based on NYSLRS members and retirees with a
previously approved WTC Notice. In NYSLERS, approximately 1,400 notices
have been approved (400 active members and 1,000 retirees). In NYSLPFRS,
these total approximately 3,800 (700 active members and 3,100 retirees).
The number of future members and retirees who could be affected by
this legislation cannot be readily determined. The additional cost for
each death is expected to average 4.5 times final average salary in
NYSLERS and 14 times in NYSLPFRS.
Summary of relevant resources:
Membership data as of March 31, 2025 was used to measure the impact of
the bill, the same data used in the Actuarial Valuations dated April 1,
2025. Distributions and other statistics can be found in the 2025 Report
of the Actuary and the 2025 Annual Comprehensive Financial Report. The
actuarial assumptions and methods used are described in the 2025 Annual
Report to the Comptroller on Actuarial Assumptions, and the Codes, Rules
and Regulations of the State of New York: Audit and Control. The fair
value of assets and GASB disclosures can be found in the 2025 Financial
Statements and Supplementary Information.
Assumptions, demographics, and other considerations may have been
modified to better reflect specific provisions of any proposed benefit
change(s).
This fiscal note does not constitute a legal opinion on the viability
of the bill, nor is it intended to serve as a substitute for the profes-
sional judgment of an attorney.
This estimate, dated May 29, 2026, and intended for use only during
the 2026 Legislative Session, is Fiscal Note Number 2026-233. As Chief
Actuary of the New York State and Local Retirement System (NYSLRS), I,
Aaron Schottin Young, hereby certify that this analysis complies with
applicable Actuarial Standards of Practice as well as the Code of
Professional Conduct and Qualification Standards for Actuaries Issuing
Statements of Actuarial Opinion of the American Academy of Actuaries, of
which I am a member. I am a member of NYSLRS but do not believe it
impairs my objectivity.Every fact on this page links to its source, starting with the official bill record.