§ 2-45. Preretirement death.

(a)

Service-incurred death. A death benefit shall be payable on behalf of any firefighter who is killed or dies as a direct result of an occurrence arising in the performance of service. The benefits shall be payable as follows:

(1)

To the spouse of a firefighter until death, a monthly benefit equal to twenty (20) percent of the member's rate of monthly earnings at the time of death, or a refund of contributions equal to the total amount of the deceased firefighters Accumulated Contributions, whichever amount thereof is greater.

(2)

If there is no spouse, the benefit shall be paid to the member's surviving children until the youngest child reaches the age of eighteen (18) years. The benefit shall be divided equally among the surviving children who are under the age of eighteen (18) years. If a refund of the deceased firefighters' Accumulated Contributions is greater than the benefit, this amount shall be divided equally among the surviving children who are under the age of eighteen (18) years in lieu of payment of the benefit.

(3)

Upon the death of the spouse of a firefighter who was receiving the benefit, it shall be paid to the member's surviving children until the youngest child reaches the age of eighteen (18) years. The benefit shall be divided equally among the surviving children who are under the age of eighteen (18) years. As each child reaches the age of eighteen (18), the benefit shall be recalculated among the remaining children under the age of eighteen (18) years. The plan's liability for a payment to minor children shall be unaffected by the total number of children.

(4)

Notwithstanding subsections (1)—(3) above, each firefighter may, on a form provided for that purpose, signed and filed with the board of trustees, designate a choice of one (1) or more persons other than their spouse or child under the age of eighteen (18), named sequentially or jointly, as his or her beneficiary (or beneficiaries) to receive the refund of Accumulated Contributions, which is payable in the event of his or her death; and each designation may be revoked by such firefighter by signing and filing with the board of trustees a new designation-of-beneficiary form. If the deceased firefighter has not designated a beneficiary, and does not have a spouse or child under the age of eighteen (18) years, a refund of Accumulated Contributions will be returned to the estate.

(5)

In the place of and instead of the benefits set forth in subsection 2-45(a)(1), (2), (3) and (4), if a firefighter had at least ten (10) years of credited service prior to death, the spouse, or if there is no spouse, the legal guardian of any surviving children under the age of eighteen (18), or any other beneficiary designated by the firefighter is entitled to elect to receive the benefits otherwise payable to the firefighter as a ten-year certain benefit only, at his or her normal retirement date, or at his or her early retirement date with reduction for early commencement as defined for an early retirement benefit.

(b)

Nonservice-incurred death benefit for members eligible for early or normal retirement benefit. A death benefit shall be payable on behalf of any member who at time of death is actively employed and who at such time is eligible for an early or normal retirement benefit. The benefit shall be as follows:

(1)

If, at the time of death of a firefighter, such member has a spouse, the death benefit payable shall be determined as if the member retired from employment on the date of death, elected to receive a benefit in the form of an actuarially equivalent fifty (50) percent joint and survivor annuity, and died the next day. This amount is payable to the widow(er) until death. Upon the death of the widow(er) of a firefighter, the benefit shall be paid to or on behalf of the member's surviving children until the youngest child reaches the age of eighteen (18) years. The benefit shall be divided equally among the surviving children who are under the age of eighteen (18) years. If, at time of death, there is no spouse, the benefit shall be determined on a ten-year certain and life-option basis. The benefit shall be paid to the member's surviving children, if any, until the youngest child reaches the age of eighteen (18) years. The benefit shall be divided equally among the surviving children who are under the age of eighteen (18) years. If the youngest child reaches the age of eighteen (18) prior to ten (10) years of benefit payments, the benefit shall continue for the remainder of the ten-year period.

(2)

In lieu of the benefit set forth in paragraph (b)(1) above, and so long as the deceased firefighter has not designated a beneficiary (or beneficiaries), other than the spouse or child(ren) under the age of eighteen (18), the death benefit shall be as follows, if elected by the spouse or children: If a firefighter continues beyond his or her normal retirement date and dies prior to actual retirement and while an option made pursuant to the provisions of this section is in effect, monthly retirement income payments will be made, or a retirement benefit will be paid, under the option to a beneficiary or beneficiaries designated by the firefighter in the amount or amounts computed as if the firefighter had retired under the option on the date on which death occurred.

(3)

In the place of and instead of the benefits set forth in subsection 2-45(b)(1) and (2), above, if a firefighter has a designated beneficiary form provided for that purpose, signed and filed with the board of trustees, which designates a choice of one (1) or more persons other than their spouse or child under the age of eighteen (18), named sequentially or jointly, as his or her beneficiary (or beneficiaries), the beneficiary (or beneficiaries) designated by the firefighter is entitled to receive the benefits otherwise payable to the firefighter as a ten-year certain benefit only, at his or her normal retirement date, or at his or her early retirement date with reduction for early commencement as defined for an early retirement benefit, or if no beneficiary is designated, the payment will be made to the estate.

(c)

Non-service incurred death benefit for members not eligible for early or normal retirement. A death benefit shall be payable on behalf of any member who at time of death is actively employed, and who at such time is not eligible for an early or normal retirement benefit. The benefit shall be as follows:

(1)

If a firefighter had less ten (10) years of credited service prior to death, the beneficiary designated by the firefighter is entitled to receive a refund of Accumulated Contributions, or if no beneficiary has been designated, the payment will be made to the estate.

(2)

If a firefighter had at least ten (10) years of credited service prior to death, the beneficiary designated by the firefighter is entitled to receive the benefits otherwise payable to the firefighter as a ten-year certain benefit only, at his or her normal retirement date, or at his or her early retirement date with reduction for early commencement as defined for an early retirement benefit, or if no beneficiary is designated, the payment will be made to the estate.

(d)

Additional provisions applicable to all preretirement death benefits:

(1)

For the purpose of benefits under this act [division] the date of death of any member shall be established as the end of the calendar month in which such member dies.

(Ord. No. 00O-6-33, § 1, 6-26-00; Ord. No. 04O-10-225, § 2, 11-8-04; Ord. No. 11O-05-123, § 6, 6-13-11)