STATE OF NEW YORK ________________________________________________________________________ 10523 IN ASSEMBLY May 25, 2020 ___________ Introduced by COMMITTEE ON RULES -- (at request of M. of A. Abbate) -- read once and referred to the Committee on Ways and Means AN ACT to amend the retirement and social security law, the education law, the public authorities law and the administrative code of the city of New York, in relation to establishing a coronavirus disease 2019 (COVID-19) presumption for public employee death benefits; and providing for the repeal of such provisions upon the expiration there- of The People of the State of New York, represented in Senate and Assem- bly, do enact as follows: 1 Section 1. The retirement and social security law is amended by adding 2 a new section 61-b to read as follows: 3 § 61-b. COVID-19 presumption. a. Notwithstanding any other provision 4 of this article or of any general, special or local law to the contrary, 5 except for purposes of the workers' compensation law and the labor law, 6 where: 7 1. A member reported in person to such member's usual place of public 8 employment at the direction of such member's public employer or to any 9 alternate worksite as directed by such public employer, on or after 10 March first, two thousand twenty, provided that such alternate worksite 11 was not such member's home or residence; 12 2. Such member contracted COVID-19, including but not limited to coro- 13 navirus, COVID, or SARS-CoV2, or equivalent, within forty-five days 14 after reporting to work as described in paragraph one of this subdivi- 15 sion as confirmed by a positive laboratory test or as diagnosed before 16 or after such member's death by a licensed, certified, registered or 17 authorized health care practitioner currently in good standing, or a 18 health care practitioner authorized to practice by executive order 19 during the declared COVID-19 state of emergency; and 20 3. COVID-19 caused or contributed to such member's death, as docu- 21 mented on such member's death certificate, or as determined by a health 22 care practitioner described in paragraph two of this subdivision, such 23 member shall be deemed to have died as a natural and proximate result of 24 an accident sustained in the performance of duty and not as a result of EXPLANATION--Matter in italics (underscored) is new; matter in brackets [] is old law to be omitted. LBD16422-10-0A. 10523 2 1 willful negligence on their part, unless the contrary be proved by 2 competent evidence. 3 b. Any amount payable as a result of this section shall be reduced by 4 any amount paid by such member's retirement system to any recipient of 5 ordinary death benefits under this article. 6 c. 1. Notwithstanding any provision of this article or of any general, 7 special or local law to the contrary, but except for the purposes of the 8 workers' compensation law and the labor law, where a member: 9 (i) retired from his or her retirement system on or after March first, 10 two thousand twenty, and before the effective date of the chapter of the 11 laws of two thousand twenty that added this section; 12 (ii) on or after March first, two thousand twenty, reported in person 13 to such member's usual place of public employment at the direction of 14 such member's public employer or to any alternate worksite as directed 15 by such public employer, provided that such alternate worksite was not 16 such member's home or residence; 17 (iii) contracted COVID-19 within forty-five days after any such date 18 of reporting to work in person, as confirmed by a positive laboratory 19 test or as diagnosed before or after such member's death by a licensed, 20 certified, registered or authorized health care practitioner currently 21 in good standing, or a health care practitioner authorized to practice 22 by executive order during the declared COVID-19 state of emergency; and 23 (iv) COVID-19 caused or contributed to such member's death, as docu- 24 mented on such member's death certificate, or as determined by a health 25 care practitioner described in subparagraph (iii) of this paragraph, 26 such member 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 part, unless the contrary be 29 proved by competent evidence. 30 2. Such member's statutory beneficiary, as defined under this article, 31 for purposes of accidental death benefits payable from such member's 32 retirement system under this article, may, within ninety days of the 33 effective date of the chapter of the laws of two thousand twenty that 34 added this section, apply to such member's retirement system to request 35 the conversion of such member's service or disability retirement benefit 36 into an accidental death benefit. For purposes of the salary base upon 37 which the accidental death benefit is calculated, such member shall be 38 deemed to have died on the date of such member's retirement. At the time 39 of such conversion, such statutory beneficiary shall relinquish all 40 rights to the prospective benefits payable under the service or disabil- 41 ity retirement statute, including any post-retirement death benefits, 42 since such member's death. If the statutory beneficiary is not the only 43 beneficiary receiving or entitled to receive a benefit under the service 44 or disability retirement statute, including, but not limited to, a post- 45 retirement death benefit or benefit paid or payable pursuant to the 46 member's option selection, the accidental death benefit payments to the 47 statutory beneficiary will be reduced by any amounts paid or payable to 48 any other statutory beneficiary. 49 d. In order to be eligible for the presumption described in this 50 section, the applicable retirement system or systems are authorized to 51 promulgate rules and regulations to administer this benefit including, 52 but not limited to, requiring a statement to be filed confirming the 53 member contracted COVID-19 and the dates and locations of the member's 54 employment. 55 § 2. The retirement and social security law is amended by adding a new 56 section 361-b to read as follows:A. 10523 3 1 § 361-b. COVID-19 presumption. a. Notwithstanding any other provision 2 of this article or of any general, special or local law to the contrary, 3 except for purposes of the workers' compensation law and the labor law, 4 where: 5 1. A member reported in person to such member's usual place of public 6 employment at the direction of such member's public employer or to any 7 alternate worksite as directed by such public employer, on or after 8 March first, two thousand twenty, provided that such alternate worksite 9 was not such member's home or residence; 10 2. Such member contracted COVID-19, including but not limited to coro- 11 navirus, COVID, or SARS-CoV2, or equivalent, within forty-five days 12 after reporting to work as described in paragraph one of this subdivi- 13 sion as confirmed by a positive laboratory test or as diagnosed before 14 or after such member's death by a licensed, certified, registered or 15 authorized health care practitioner currently in good standing, or a 16 health care practitioner authorized to practice by executive order 17 during the declared COVID-19 state of emergency; and 18 3. COVID-19 caused or contributed to such member's death, as docu- 19 mented on such member's death certificate, or as determined by a health 20 care practitioner described in paragraph two of this subdivision, such 21 member shall be deemed to have died as a natural and proximate result of 22 an accident sustained in the performance of duty and not as a result of 23 willful negligence on their part, unless the contrary be proved by 24 competent evidence. 25 b. Any amount payable as a result of this section shall be reduced by 26 any amount paid by such member's retirement system to any recipient of 27 ordinary death benefits under this article. 28 c. 1. Notwithstanding any provision of this article or of any general, 29 special or local law to the contrary, but except for the purposes of the 30 workers' compensation law and the labor law, where a member: 31 (i) retired from his or her retirement system on or after March first, 32 two thousand twenty, and before the effective date of the chapter of the 33 laws of two thousand twenty that added this section; 34 (ii) on or after March first, two thousand twenty, reported in person 35 to such member's usual place of public employment at the direction of 36 such member's public employer or to any alternate worksite as directed 37 by such public employer, provided that such alternate worksite was not 38 such member's home or residence; 39 (iii) contracted COVID-19 within forty-five days after any such date 40 of reporting to work in person, as confirmed by a positive laboratory 41 test or as diagnosed before or after such member's death by a licensed, 42 certified, registered or authorized health care practitioner currently 43 in good standing, or a health care practitioner authorized to practice 44 by executive order during the declared COVID-19 state of emergency; and 45 (iv) COVID-19 caused or contributed to such member's death, as docu- 46 mented on such member's death certificate, or as determined by a health 47 care practitioner described in subparagraph (iii) of this paragraph, 48 such member shall be deemed to have died as a natural and proximate 49 result of an accident sustained in the performance of duty and not as a 50 result of willful negligence on his or her part, unless the contrary be 51 proved by competent evidence. 52 2. Such member's statutory beneficiary, as defined under this article, 53 for purposes of accidental death benefits payable from such member's 54 retirement system under this article, may, within ninety days of the 55 effective date of the chapter of the laws of two thousand twenty that 56 added this section, apply to such member's retirement system to requestA. 10523 4 1 the conversion of such member's service or disability retirement benefit 2 into an accidental death benefit. For purposes of the salary base upon 3 which the accidental death benefit is calculated, such member shall be 4 deemed to have died on the date of such member's retirement. At the time 5 of such conversion, such statutory beneficiary shall relinquish all 6 rights to the prospective benefits payable under the service or disabil- 7 ity retirement statute, including any post-retirement death benefits, 8 since such member's death. If the statutory beneficiary is not the only 9 beneficiary receiving or entitled to receive a benefit under the service 10 or disability retirement statute, including, but not limited to, a post- 11 retirement death benefit or benefit paid or payable pursuant to the 12 member's option selection, the accidental death benefit payments to the 13 statutory beneficiary will be reduced by any amounts paid or payable to 14 any other statutory beneficiary. 15 d. In order to be eligible for the presumption described in this 16 section, the applicable retirement system or systems are authorized to 17 promulgate rules and regulations to administer this benefit including, 18 but not limited to, requiring a statement to be filed confirming the 19 member contracted COVID-19 and the dates and locations of the member's 20 employment. 21 § 3. The retirement and social security law is amended by adding a new 22 section 509-a to read as follows: 23 § 509-a. COVID-19 presumption. a. Notwithstanding any other provision 24 of this article or of any general, special or local law to the contrary, 25 except for purposes of the workers' compensation law and the labor law, 26 where: 27 1. A member reported in person to such member's usual place of public 28 employment at the direction of such member's public employer or to any 29 alternate worksite as directed by such public employer, on or after 30 March first, two thousand twenty, provided that such alternate worksite 31 was not such member's home or residence; 32 2. Such member contracted COVID-19, including but not limited to coro- 33 navirus, COVID, or SARS-CoV2, or equivalent, within forty-five days 34 after reporting to work as described in paragraph one of this subdivi- 35 sion as confirmed by a positive laboratory test or as diagnosed before 36 or after such member's death by a licensed, certified, registered or 37 authorized health care practitioner currently in good standing, or a 38 health care practitioner authorized to practice by executive order 39 during the declared COVID-19 state of emergency; and 40 3. COVID-19 caused or contributed to such member's death, as docu- 41 mented on such member's death certificate, or as determined by a health 42 care practitioner described in paragraph two of this subdivision, such 43 member shall be deemed to have died as a natural and proximate result of 44 an accident sustained in the performance of duty and not as a result of 45 willful negligence on their part, unless the contrary be proved by 46 competent evidence. 47 b. Any amount payable as a result of this section shall be reduced by 48 any amount paid by such member's retirement system to any recipient of 49 ordinary death benefits under this article. 50 c. 1. Notwithstanding any provision of this article or of any general, 51 special or local law to the contrary, but except for the purposes of the 52 workers' compensation law and the labor law, where a member: 53 (i) retired from his or her retirement system on or after March first, 54 two thousand twenty, and before the effective date of the chapter of the 55 laws of two thousand twenty that added this section;A. 10523 5 1 (ii) on or after March first, two thousand twenty, reported in person 2 to such member's usual place of public employment at the direction of 3 such member's public employer or to any alternate worksite as directed 4 by such public employer, provided that such alternate worksite was not 5 such member's home or residence; 6 (iii) contracted COVID-19 within forty-five days after any such date 7 of reporting to work in person, as confirmed by a positive laboratory 8 test or as diagnosed before or after such member's death by a licensed, 9 certified, registered or authorized health care practitioner currently 10 in good standing, or a health care practitioner authorized to practice 11 by executive order during the declared COVID-19 state of emergency; and 12 (iv) COVID-19 caused or contributed to such member's death, as docu- 13 mented on such member's death certificate, or as determined by a health 14 care practitioner described in subparagraph (iii) of this paragraph, 15 such member shall be deemed to have died as a natural and proximate 16 result of an accident sustained in the performance of duty and not as a 17 result of willful negligence on his or her part, unless the contrary be 18 proved by competent evidence. 19 2. Such member's statutory beneficiary, as defined under this article, 20 for purposes of accidental death benefits payable from such member's 21 retirement system under this article, may, within ninety days of the 22 effective date of the chapter of the laws of two thousand twenty that 23 added this section, apply to such member's retirement system to request 24 the conversion of such member's service or disability retirement benefit 25 into an accidental death benefit. For purposes of the salary base upon 26 which the accidental death benefit is calculated, such member shall be 27 deemed to have died on the date of such member's retirement. At the time 28 of such conversion, such statutory beneficiary shall relinquish all 29 rights to the prospective benefits payable under the service or disabil- 30 ity retirement statute, including any post-retirement death benefits, 31 since such member's death. If the statutory beneficiary is not the only 32 beneficiary receiving or entitled to receive a benefit under the service 33 or disability retirement statute, including, but not limited to, a post- 34 retirement death benefit or benefit paid or payable pursuant to the 35 member's option selection, the accidental death benefit payments to the 36 statutory beneficiary will be reduced by any amounts paid or payable to 37 any other statutory beneficiary. 38 d. In order to be eligible for the presumption described in this 39 section, the applicable retirement system or systems are authorized to 40 promulgate rules and regulations to administer this benefit including, 41 but not limited to, requiring a statement to be filed confirming the 42 member contracted COVID-19 and the dates and locations of the member's 43 employment. 44 § 4. The retirement and social security law is amended by adding a new 45 section 607-i to read as follows: 46 § 607-i. COVID-19 presumption. a. Notwithstanding any other provision 47 of this article or of any general, special or local law to the contrary, 48 except for purposes of the workers' compensation law and the labor law, 49 where: 50 1. A member reported in person to such member's usual place of public 51 employment at the direction of such member's public employer or to any 52 alternate worksite as directed by such public employer, on or after 53 March first, two thousand twenty, provided that such alternate worksite 54 was not such member's home or residence; 55 2. Such member contracted COVID-19, including but not limited to coro- 56 navirus, COVID, or SARS-CoV2, or equivalent, within forty-five daysA. 10523 6 1 after reporting to work as described in paragraph one of this subdivi- 2 sion as confirmed by a positive laboratory test or as diagnosed before 3 or after such member's death by a licensed, certified, registered or 4 authorized health care practitioner currently in good standing, or a 5 health care practitioner authorized to practice by executive order 6 during the declared COVID-19 state of emergency; and 7 3. COVID-19 caused or contributed to such member's death, as docu- 8 mented on such member's death certificate, or as determined by a health 9 care practitioner described in paragraph two of this subdivision, such 10 member shall be deemed to have died as a natural and proximate result of 11 an accident sustained in the performance of duty and not as a result of 12 willful negligence on their part, unless the contrary be proved by 13 competent evidence. 14 b. Any amount payable as a result of this section shall be reduced by 15 any amount paid by such member's retirement system to any recipient of 16 ordinary death benefits under this article. 17 c. 1. Notwithstanding any provision of this article or of any general, 18 special or local law to the contrary, but except for the purposes of the 19 workers' compensation law and the labor law, where a member: 20 (i) retired from his or her retirement system on or after March first, 21 two thousand twenty, and before the effective date of the chapter of the 22 laws of two thousand twenty that added this section; 23 (ii) on or after March first, two thousand twenty, reported in person 24 to such member's usual place of public employment at the direction of 25 such member's public employer or to any alternate worksite as directed 26 by such public employer, provided that such alternate worksite was not 27 such member's home or residence; 28 (iii) contracted COVID-19 within forty-five days after any such date 29 of reporting to work in person, as confirmed by a positive laboratory 30 test or as diagnosed before or after such member's death by a licensed, 31 certified, registered or authorized health care practitioner currently 32 in good standing, or a health care practitioner authorized to practice 33 by executive order during the declared COVID-19 state of emergency; and 34 (iv) COVID-19 caused or contributed to such member's death, as docu- 35 mented on such member's death certificate, or as determined by a health 36 care practitioner described in subparagraph (iii) of this paragraph, 37 such member shall be deemed to have died as a natural and proximate 38 result of an accident sustained in the performance of duty and not as a 39 result of willful negligence on his or her part, unless the contrary be 40 proved by competent evidence. 41 2. Such member's statutory beneficiary, as defined under this article, 42 for purposes of accidental death benefits payable from such member's 43 retirement system under this article, may, within ninety days of the 44 effective date of the chapter of the laws of two thousand twenty that 45 added this section, apply to such member's retirement system to request 46 the conversion of such member's service or disability retirement benefit 47 into an accidental death benefit. For purposes of the salary base upon 48 which the accidental death benefit is calculated, such member shall be 49 deemed to have died on the date of such member's retirement. At the time 50 of such conversion, such statutory beneficiary shall relinquish all 51 rights to the prospective benefits payable under the service or disabil- 52 ity retirement statute, including any post-retirement death benefits, 53 since such member's death. If the statutory beneficiary is not the only 54 beneficiary receiving or entitled to receive a benefit under the service 55 or disability retirement statute, including, but not limited to, a post- 56 retirement death benefit or benefit paid or payable pursuant to theA. 10523 7 1 member's option selection, the accidental death benefit payments to the 2 statutory beneficiary will be reduced by any amounts paid or payable to 3 any other statutory beneficiary. 4 d. In order to be eligible for the presumption described in this 5 section, the applicable retirement system or systems are authorized to 6 promulgate rules and regulations to administer this benefit including, 7 but not limited to, requiring a statement to be filed confirming the 8 member contracted COVID-19 and the dates and locations of the member's 9 employment. 10 § 5. Section 512 of the education law is amended by adding a new 11 subdivision h to read as follows: 12 h. 1. Notwithstanding any other provision of this article or of any 13 general, special or local law to the contrary, except for purposes of 14 the workers' compensation law and the labor law, where: 15 (A) a member reported in person to such member's usual place of public 16 employment at the direction of such member's public employer or to any 17 alternate worksite as directed by such public employer, on or after 18 March first, two thousand twenty, provided that such alternate worksite 19 was not such member's home or residence; 20 (B) such member contracted COVID-19, including but not limited to 21 coronavirus, COVID, or SARS-CoV2, or equivalent, within forty-five days 22 after reporting to work as described in subparagraph (A) of this para- 23 graph as confirmed by a positive laboratory test or as diagnosed before 24 or after such member's death by a licensed, certified, registered or 25 authorized health care practitioner currently in good standing, or a 26 health care practitioner authorized to practice by executive order 27 during the declared COVID-19 state of emergency; and 28 (C) COVID-19 caused or contributed to such member's death, as docu- 29 mented on such member's death certificate, or as determined by a health 30 care practitioner described in subparagraph (B) of this paragraph, such 31 member shall be deemed to have died as a natural and proximate result of 32 an accident sustained in the performance of duty and not as a result of 33 willful negligence on their part, unless the contrary be proved by 34 competent evidence. 35 2. Any amount payable as a result of this section shall be reduced by 36 any amount paid by such member's retirement system to any recipient of 37 ordinary death benefits under this article. 38 3. (A) Notwithstanding any provision of this article or of any gener- 39 al, special or local law to the contrary, but except for the purposes of 40 the workers' compensation law and the labor law, where a member: 41 (i) retired from his or her retirement system on or after March first, 42 two thousand twenty, and before the effective date of the chapter of the 43 laws of two thousand twenty that added this subdivision; 44 (ii) on or after March first, two thousand twenty, reported in person 45 to such member's usual place of public employment at the direction of 46 such member's public employer or to any alternate worksite as directed 47 by such public employer, provided that such alternate worksite was not 48 such member's home or residence; 49 (iii) contracted COVID-19 within forty-five days after any such date 50 of reporting to work in person, as confirmed by a positive laboratory 51 test or as diagnosed before or after such member's death by a licensed, 52 certified, registered or authorized health care practitioner currently 53 in good standing, or a health care practitioner authorized to practice 54 by executive order during the declared COVID-19 state of emergency; and 55 (iv) COVID-19 caused or contributed to such member's death, as docu- 56 mented on such member's death certificate, or as determined by a healthA. 10523 8 1 care practitioner described in clause (iii) of this subparagraph, such 2 member shall be deemed to have died as a natural and proximate result of 3 an accident sustained in the performance of duty and not as a result of 4 willful negligence on his or her part, unless the contrary be proved by 5 competent evidence. 6 (B) Such member's statutory beneficiary, as defined under this arti- 7 cle, for purposes of accidental death benefits payable from such 8 member's retirement system under this article, may, within ninety days 9 of the effective date of the chapter of the laws of two thousand twenty 10 that added this subdivision, apply to such member's retirement system to 11 request the conversion of such member's service or disability retirement 12 benefit into an accidental death benefit. For purposes of the salary 13 base upon which the accidental death benefit is calculated, such member 14 shall be deemed to have died on the date of such member's retirement. At 15 the time of such conversion, such statutory beneficiary shall relinquish 16 all rights to the prospective benefits payable under the service or 17 disability retirement statute, including any post-retirement death bene- 18 fits, since such member's death. If the statutory beneficiary is not the 19 only beneficiary receiving or entitled to receive a benefit under the 20 service or disability retirement statute, including, but not limited to, 21 a post-retirement death benefit or benefit paid or payable pursuant to 22 the member's option selection, the accidental death benefit payments to 23 the statutory beneficiary will be reduced by any amounts paid or payable 24 to any other statutory beneficiary. 25 4. In order to be eligible for the presumption described in this 26 subdivision, the applicable retirement system or systems are authorized 27 to promulgate rules and regulations to administer this benefit includ- 28 ing, but not limited to, requiring a statement to be filed confirming 29 the member contracted COVID-19 and the dates and locations of the 30 member's employment. 31 § 6. Section 2575 of the education law is amended by adding a new 32 subdivision 26 to read as follows: 33 26. (a) Notwithstanding any other provision of this article or of any 34 general, special or local law to the contrary, except for purposes of 35 the workers' compensation law and the labor law, where: 36 (i) a member reported in person to such member's usual place of public 37 employment at the direction of such member's public employer or to any 38 alternate worksite as directed by such public employer, on or after 39 March first, two thousand twenty, provided that such alternate worksite 40 was not such member's home or residence; 41 (ii) such member contracted COVID-19, including but not limited to 42 coronavirus, COVID, or SARS-CoV2, or equivalent, within forty-five days 43 after reporting to work as described in subparagraph (i) of this para- 44 graph as confirmed by a positive laboratory test or as diagnosed before 45 or after such member's death by a licensed, certified, registered or 46 authorized health care practitioner currently in good standing, or a 47 health care practitioner authorized to practice by executive order 48 during the declared COVID-19 state of emergency; and 49 (iii) COVID-19 caused or contributed to such member's death, as docu- 50 mented on such member's death certificate, or as determined by a health 51 care practitioner described in subparagraph (ii) of this paragraph, such 52 member shall be deemed to have died as a natural and proximate result of 53 an accident sustained in the performance of duty and not as a result of 54 willful negligence on their part, unless the contrary be proved by 55 competent evidence.A. 10523 9 1 (b) Any amount payable as a result of this subdivision shall be 2 reduced by any amount paid by such member's retirement system to any 3 recipient of ordinary death benefits under this article. 4 (c) (i) Notwithstanding any provision of this article or of any gener- 5 al, special or local law to the contrary, but except for the purposes of 6 the workers' compensation law and the labor law, where a member: 7 (1) retired from his or her retirement system on or after March first, 8 two thousand twenty, and before the effective date of the chapter of the 9 laws of two thousand twenty that added this subdivision; 10 (2) on or after March first, two thousand twenty, reported in person 11 to such member's usual place of public employment at the direction of 12 such member's public employer or to any alternate worksite as directed 13 by such public employer, provided that such alternate worksite was not 14 such member's home or residence; 15 (3) contracted COVID-19 within forty-five days after any such date of 16 reporting to work in person, as confirmed by a positive laboratory test 17 or as diagnosed before or after such member's death by a licensed, 18 certified, registered or authorized health care practitioner currently 19 in good standing, or a health care practitioner authorized to practice 20 by executive order during the declared COVID-19 state of emergency; and 21 (4) COVID-19 caused or contributed to such member's death, as docu- 22 mented on such member's death certificate, or as determined by a health 23 care practitioner described in clause three of this subparagraph, such 24 member shall be deemed to have died as a natural and proximate result of 25 an accident sustained in the performance of duty and not as a result of 26 willful negligence on his or her part, unless the contrary be proved by 27 competent evidence. 28 (ii) Such member's statutory beneficiary, as defined under this 29 section, for purposes of accidental death benefits payable from such 30 member's retirement system under this section, may, within ninety days 31 of the effective date of the chapter of the laws of two thousand twenty 32 that added this subdivision, apply to such member's retirement system to 33 request the conversion of such member's service or disability retirement 34 benefit into an accidental death benefit. For purposes of the salary 35 base upon which the accidental death benefit is calculated, such member 36 shall be deemed to have died on the date of such member's retirement. At 37 the time of such conversion, such statutory beneficiary shall relinquish 38 all rights to the prospective benefits payable under the service or 39 disability retirement statute, including any post-retirement death bene- 40 fits, since such member's death. If the statutory beneficiary is not the 41 only beneficiary receiving or entitled to receive a benefit under the 42 service or disability retirement statute, including, but not limited to, 43 a post-retirement death benefit or benefit paid or payable pursuant to 44 the member's option selection, the accidental death benefit payments to 45 the statutory beneficiary will be reduced by any amounts paid or payable 46 to any other statutory beneficiary. 47 (d) In order to be eligible for the presumption described in this 48 subdivision, the applicable retirement system or systems are authorized 49 to promulgate rules and regulations to administer this benefit includ- 50 ing, but not limited to, requiring a statement to be filed confirming 51 the member contracted COVID-19 and the dates and locations of the 52 member's employment. 53 § 7. Section 1266-h of the public authorities law is amended by adding 54 a new subdivision 8 to read as follows:A. 10523 10 1 8. (a) Notwithstanding any other provision of this section or of any 2 general, special or local law to the contrary, except for purposes of 3 the workers' compensation law and the labor law, where: 4 (i) a member reported in person to such member's usual place of public 5 employment at the direction of such member's public employer or to any 6 alternate worksite as directed by such public employer, on or after 7 March first, two thousand twenty, provided that such alternate worksite 8 was not such member's home or residence; 9 (ii) such member contracted COVID-19, including but not limited to 10 coronavirus, COVID, or SARS-CoV2, or the equivalent, within forty-five 11 days after reporting to work pursuant to subparagraph (i) of this para- 12 graph, as confirmed by a positive laboratory test or as diagnosed before 13 or after such member's death by a licensed, certified, registered or 14 authorized health care practitioner currently in good standing, or a 15 health care practitioner authorized to practice by executive order 16 during the declared COVID-19 state of emergency; and 17 (iii) COVID-19 caused or contributed to such member's death, as docu- 18 mented on such member's death certificate, or as determined by a health 19 care practitioner described in subparagraph (ii) of this paragraph, such 20 member shall be deemed to have died as a natural and proximate result of 21 an accident sustained in the performance of duty and not as a result of 22 willful negligence on their part, unless the contrary be proved by 23 competent evidence. 24 (b) Any amount payable as a result of this section shall be reduced by 25 any amount paid by such member's retirement system to any recipient of 26 ordinary death benefits pursuant to this section. 27 (c) Notwithstanding any provision of this section or of any general, 28 special or local law to the contrary, but except for the purposes of the 29 workers' compensation law and the labor law, where a member: 30 (1) retired from his or her retirement system on or after March first, 31 two thousand twenty, and before the date on which the chapter of the 32 laws of two thousand twenty which added this subdivision became a law; 33 (2) on or after March first, two thousand twenty, reported in person 34 to such member's usual place of public employment at the direction of 35 such member's public employer or to any alternate worksite as directed 36 by such public employer, provided that such alternate worksite was not 37 such member's home or residence; 38 (3) contracted COVID-19 within forty-five days after any such date of 39 reporting to work in person, as confirmed by a positive laboratory test 40 or as diagnosed before or after such member's death by a licensed, 41 certified, registered or authorized health care practitioner currently 42 in good standing, or a health care practitioner authorized to practice 43 by executive order during the declared COVID-19 state of emergency; and 44 (4) COVID-19 caused or contributed to such member's death, as docu- 45 mented on such member's death certificate, or as determined by a health 46 care practitioner described in subparagraph three of this paragraph, 47 such member shall be deemed to have died as a natural and proximate 48 result of an accident sustained in the performance of duty and not as a 49 result of willful negligence on his or her part, unless the contrary be 50 proved by competent evidence. 51 (d) Such member's statutory beneficiary, as defined pursuant to this 52 section, for purposes of accidental death benefits payable from such 53 member's retirement system under this section, may, within ninety days 54 of the effective date of the chapter of the laws of two thousand twenty 55 which added this subdivision, apply to such member's retirement system 56 to request the conversion of such member's service or disability retire-A. 10523 11 1 ment benefit into an accidental death benefit. For purposes of the sala- 2 ry base upon which the accidental death benefit is calculated, such 3 member shall be deemed to have died on the date of such member's retire- 4 ment. At the time of such conversion, such statutory beneficiary shall 5 relinquish all rights to the prospective benefits payable under the 6 service or disability retirement statute, including any post-retirement 7 death benefits, since such member's death. If the statutory beneficiary 8 is not the only beneficiary receiving or entitled to receive a benefit 9 under the service or disability retirement statute including, but not 10 limited to, a post-retirement death benefit or benefit paid or payable 11 pursuant to the member's option selection, the accidental death benefit 12 payments to the statutory beneficiary will be reduced by any amounts 13 paid or payable to any other statutory beneficiary. 14 (e) In order to be eligible for the presumption described in this 15 subdivision, the applicable retirement system or systems are authorized 16 to promulgate rules and regulations to administer this benefit includ- 17 ing, but not limited to, requiring a statement to be filed confirming 18 the member contracted COVID-19 and the dates and locations of such 19 member's employment. 20 § 8. The administrative code of the city of New York is amended by 21 adding a new section 13-149.1 to read as follows: 22 § 13-149.1 COVID-19 presumption. 1. Notwithstanding any other 23 provision of this title or of any general, special or local law to the 24 contrary, except for purposes of the workers' compensation law and the 25 labor law, where: 26 (a) a member reported in person to such member's usual place of public 27 employment at the direction of such member's public employer or to any 28 alternate worksite as directed by such public employer, on or after 29 March first, two thousand twenty, provided that such alternate worksite 30 was not such member's home or residence; 31 (b) such member contracted COVID-19, including but not limited to 32 coronavirus, COVID, or SARS-CoV2, or equivalent, within forty-five days 33 after reporting to work as described in paragraph (a) of this subdivi- 34 sion, as confirmed by a positive laboratory test or as diagnosed before 35 or after such member's death by a licensed, certified, registered or 36 authorized health care practitioner currently in good standing, or a 37 health care practitioner authorized to practice by executive order 38 during the declared COVID-19 state of emergency; and 39 (c) COVID-19 caused or contributed to such member's death, as docu- 40 mented on such member's death certificate, or as determined by a health 41 care practitioner described in paragraph (b) of this subdivision, such 42 member shall be deemed to have died as a natural and proximate result of 43 an accident sustained in the performance of duty and not as a result of 44 willful negligence on their part, unless the contrary be proved by 45 competent evidence. 46 2. Any amount payable as a result of this title shall be reduced by 47 any amount paid by such member's retirement system to any recipient of 48 ordinary death benefits under this title. 49 3. Notwithstanding any provision of this title or of any general, 50 special or local law to the contrary, but except for the purposes of the 51 workers' compensation law and the labor law, where a member: 52 (a) retired from his or her retirement system on or after March first, 53 two thousand twenty, and before the effective date of the chapter of the 54 laws of two thousand twenty which added this section; 55 (b) on or after March first, two thousand twenty, reported in person 56 to such member's usual place of public employment at the direction ofA. 10523 12 1 such member's public employer or to any alternate worksite as directed 2 by such public employer, provided that such alternate worksite was not 3 such member's home or residence; 4 (c) contracted COVID-19 within forty-five days after any such date of 5 reporting to work in person, as confirmed by a positive laboratory test 6 or as diagnosed before or after such member's death by a licensed, 7 certified, registered or authorized health care practitioner currently 8 in good standing, or a health care practitioner authorized to practice 9 by executive order during the declared COVID-19 state of emergency; and 10 (d) COVID-19 caused or contributed to such member's death, as docu- 11 mented on such member's death certificate, or as determined by a health 12 care practitioner described in paragraph (c) of this subdivision, such 13 member shall be deemed to have died as a natural and proximate result of 14 an accident sustained in the performance of duty and not as a result of 15 willful negligence on his or her part, unless the contrary be proved by 16 competent evidence. 17 4. Such member's statutory beneficiary, as defined pursuant to this 18 title, for purposes of accidental death benefits payable from such 19 member's retirement system under this title, may, within ninety days of 20 the effective date of the chapter of the laws of two thousand twenty 21 which added this section, apply to such member's retirement system to 22 request the conversion of such member's service or disability retirement 23 benefit into an accidental death benefit. For purposes of the salary 24 base upon which the accidental death benefit is calculated, such member 25 shall be deemed to have died on the date of such member's retirement. At 26 the time of such conversion, such statutory beneficiary shall relinquish 27 all rights to the prospective benefits payable under the service or 28 disability retirement statute, including any post-retirement death bene- 29 fits, since such member's death. If the statutory beneficiary is not the 30 only beneficiary receiving or entitled to receive a benefit under the 31 service or disability retirement statute including, but not limited to, 32 a post-retirement death benefit or benefit paid or payable pursuant to 33 the member's option selection, the accidental death benefit payments to 34 the statutory beneficiary will be reduced by any amounts paid or payable 35 to any other statutory beneficiary. 36 5. In order to be eligible for the presumption described in this 37 title, the applicable retirement system or systems are authorized to 38 promulgate rules and regulations to administer this benefit including, 39 but not limited to, requiring a statement to be filed confirming the 40 member contracted COVID-19 and the dates and locations of such member's 41 employment. 42 § 9. The administrative code of the city of New York is amended by 43 adding a new section 13-244.1 to read as follows: 44 § 13-244.1 COVID-19 presumption. 1. Notwithstanding any other 45 provision of this title or of any general, special or local law to the 46 contrary, except for purposes of the workers' compensation law and the 47 labor law, where: 48 (a) a member reported in person to such member's usual place of public 49 employment at the direction of such member's public employer or to any 50 alternate worksite as directed by such public employer, on or after 51 March first, two thousand twenty, provided that such alternate worksite 52 was not such member's home or residence; 53 (b) such member contracted COVID-19, including but not limited to 54 coronavirus, COVID, or SARS-CoV2, or equivalent, within forty-five days 55 after reporting to work as described in paragraph (a) of this subdivi- 56 sion, as confirmed by a positive laboratory test or as diagnosed beforeA. 10523 13 1 or after such member's death by a licensed, certified, registered or 2 authorized health care practitioner currently in good standing, or a 3 health care practitioner authorized to practice by executive order 4 during the declared COVID-19 state of emergency; and 5 (c) COVID-19 caused or contributed to such member's death, as docu- 6 mented on such member's death certificate, or as determined by a health 7 care practitioner described in paragraph (b) of this subdivision, such 8 member shall be deemed to have died as a natural and proximate result of 9 an accident sustained in the performance of duty and not as a result of 10 willful negligence on their part, unless the contrary be proved by 11 competent evidence. 12 2. Any amount payable as a result of this title shall be reduced by 13 any amount paid by such member's retirement system to any recipient of 14 ordinary death benefits under this title. 15 3. Notwithstanding any provision of this title or of any general, 16 special or local law to the contrary, but except for the purposes of the 17 workers' compensation law and the labor law, where a member: 18 (a) retired from his or her retirement system on or after March first, 19 two thousand twenty, and before the effective date of the chapter of the 20 laws of two thousand twenty which added this section; 21 (b) on or after March first, two thousand twenty, reported in person 22 to such member's usual place of public employment at the direction of 23 such member's public employer or to any alternate worksite as directed 24 by such public employer, provided that such alternate worksite was not 25 such member's home or residence; 26 (c) contracted COVID-19 within forty-five days after any such date of 27 reporting to work in person, as confirmed by a positive laboratory test 28 or as diagnosed before or after such member's death by a licensed, 29 certified, registered or authorized health care practitioner currently 30 in good standing, or a health care practitioner authorized to practice 31 by executive order during the declared COVID-19 state of emergency; and 32 (d) COVID-19 caused or contributed to such member's death, as docu- 33 mented on such member's death certificate, or as determined by a health 34 care practitioner described in paragraph (c) of this subdivision, such 35 member shall be deemed to have died as a natural and proximate result of 36 an accident sustained in the performance of duty and not as a result of 37 willful negligence on his or her part, unless the contrary be proved by 38 competent evidence. 39 4. Such member's statutory beneficiary, as defined pursuant to this 40 title, for purposes of accidental death benefits payable from such 41 member's retirement system under this title, may, within ninety days of 42 the effective date of the chapter of the laws of two thousand twenty 43 which added this section, apply to such member's retirement system to 44 request the conversion of such member's service or disability retirement 45 benefit into an accidental death benefit. For purposes of the salary 46 base upon which the accidental death benefit is calculated, such member 47 shall be deemed to have died on the date of such member's retirement. At 48 the time of such conversion, such statutory beneficiary shall relinquish 49 all rights to the prospective benefits payable under the service or 50 disability retirement statute, including any post-retirement death bene- 51 fits, since such member's death. If the statutory beneficiary is not the 52 only beneficiary receiving or entitled to receive a benefit under the 53 service or disability retirement statute including, but not limited to, 54 a post-retirement death benefit or benefit paid or payable pursuant to 55 the member's option selection, the accidental death benefit payments toA. 10523 14 1 the statutory beneficiary will be reduced by any amounts paid or payable 2 to any other statutory beneficiary. 3 5. In order to be eligible for the presumption described in this 4 title, the applicable retirement system or systems are authorized to 5 promulgate rules and regulations to administer this benefit including, 6 but not limited to, requiring a statement to be filed confirming the 7 member contracted COVID-19 and the dates and locations of such member's 8 employment. 9 § 10. The administrative code of the city of New York is amended by 10 adding a new section 13-347.1 to read as follows: 11 § 13-347.1 COVID-19 presumption. 1. Notwithstanding any other 12 provision of this title or of any general, special or local law to the 13 contrary, except for purposes of the workers' compensation law and the 14 labor law, where: 15 (a) a member reported in person to such member's usual place of public 16 employment at the direction of such member's public employer or to any 17 alternate worksite as directed by such public employer, on or after 18 March first, two thousand twenty, provided that such alternate worksite 19 was not such member's home or residence; 20 (b) such member contracted COVID-19, including but not limited to 21 coronavirus, COVID, or SARS-CoV2, or equivalent, within forty-five days 22 after reporting to work as described in paragraph (a) of this subdivi- 23 sion, as confirmed by a positive laboratory test or as diagnosed before 24 or after such member's death by a licensed, certified, registered or 25 authorized health care practitioner currently in good standing, or a 26 health care practitioner authorized to practice by executive order 27 during the declared COVID-19 state of emergency; and 28 (c) COVID-19 caused or contributed to such member's death, as docu- 29 mented on such member's death certificate, or as determined by a health 30 care practitioner described in paragraph (b) of this subdivision, such 31 member shall be deemed to have died as a natural and proximate result of 32 an accident sustained in the performance of duty and not as a result of 33 willful negligence on their part, unless the contrary be proved by 34 competent evidence. 35 2. Any amount payable as a result of this title shall be reduced by 36 any amount paid by such member's retirement system to any recipient of 37 ordinary death benefits under this title. 38 3. Notwithstanding any provision of this title or of any general, 39 special or local law to the contrary, but except for the purposes of the 40 workers' compensation law and the labor law, where a member: 41 (a) retired from his or her retirement system on or after March first, 42 two thousand twenty, and before the effective date of the chapter of the 43 laws of two thousand twenty which added this section; 44 (b) on or after March first, two thousand twenty, reported in person 45 to such member's usual place of public employment at the direction of 46 such member's public employer or to any alternate worksite as directed 47 by such public employer, provided that such alternate worksite was not 48 such member's home or residence; 49 (c) contracted COVID-19 within forty-five days after any such date of 50 reporting to work in person, as confirmed by a positive laboratory test 51 or as diagnosed before or after such member's death by a licensed, 52 certified, registered or authorized health care practitioner currently 53 in good standing, or a health care practitioner authorized to practice 54 by executive order during the declared COVID-19 state of emergency; and 55 (d) COVID-19 caused or contributed to such member's death, as docu- 56 mented on such member's death certificate, or as determined by a healthA. 10523 15 1 care practitioner described in paragraph (c) of this subdivision, such 2 member shall be deemed to have died as a natural and proximate result of 3 an accident sustained in the performance of duty and not as a result of 4 willful negligence on his or her part, unless the contrary be proved by 5 competent evidence. 6 4. Such member's statutory beneficiary, as defined pursuant to this 7 title, for purposes of accidental death benefits payable from such 8 member's retirement system under this title, may, within ninety days of 9 the effective date of the chapter of the laws of two thousand twenty 10 which added this section, apply to such member's retirement system to 11 request the conversion of such member's service or disability retirement 12 benefit into an accidental death benefit. For purposes of the salary 13 base upon which the accidental death benefit is calculated, such member 14 shall be deemed to have died on the date of such member's retirement. At 15 the time of such conversion, such statutory beneficiary shall relinquish 16 all rights to the prospective benefits payable under the service or 17 disability retirement statute, including any post-retirement death bene- 18 fits, since such member's death. If the statutory beneficiary is not the 19 only beneficiary receiving or entitled to receive a benefit under the 20 service or disability retirement statute including, but not limited to, 21 a post-retirement death benefit or benefit paid or payable pursuant to 22 the member's option selection, the accidental death benefit payments to 23 the statutory beneficiary will be reduced by any amounts paid or payable 24 to any other statutory beneficiary. 25 5. In order to be eligible for the presumption described in this 26 title, the applicable retirement system or systems are authorized to 27 promulgate rules and regulations to administer this benefit including, 28 but not limited to, requiring a statement to be filed confirming the 29 member contracted COVID-19 and the dates and locations of such member's 30 employment. 31 § 11. The administrative code of the city of New York is amended by 32 adding a new section 13-544.1 to read as follows: 33 § 13-544.1 COVID-19 presumption. 1. Notwithstanding any other 34 provision of this title or of any general, special or local law to the 35 contrary, except for purposes of the workers' compensation law and the 36 labor law, where: 37 (a) a member reported in person to such member's usual place of public 38 employment at the direction of such member's public employer or to any 39 alternate worksite as directed by such public employer, on or after 40 March first, two thousand twenty, provided that such alternate worksite 41 was not such member's home or residence; 42 (b) such member contracted COVID-19, including but not limited to 43 coronavirus, COVID, or SARS-CoV2, or equivalent, within forty-five days 44 after reporting to work as described in paragraph (a) of this subdivi- 45 sion, as confirmed by a positive laboratory test or as diagnosed before 46 or after such member's death by a licensed, certified, registered or 47 authorized health care practitioner currently in good standing, or a 48 health care practitioner authorized to practice by executive order 49 during the declared COVID-19 state of emergency; and 50 (c) COVID-19 caused or contributed to such member's death, as docu- 51 mented on such member's death certificate, or as determined by a health 52 care practitioner described in paragraph (b) of this subdivision, such 53 member shall be deemed to have died as a natural and proximate result of 54 an accident sustained in the performance of duty and not as a result of 55 willful negligence on their part, unless the contrary be proved by 56 competent evidence.A. 10523 16 1 2. Any amount payable as a result of this title shall be reduced by 2 any amount paid by such member's retirement system to any recipient of 3 ordinary death benefits under this title. 4 3. Notwithstanding any provision of this title or of any general, 5 special or local law to the contrary, but except for the purposes of the 6 workers' compensation law and the labor law, where a member: 7 (a) retired from his or her retirement system on or after March first, 8 two thousand twenty, and before the effective date of the chapter of the 9 laws of two thousand twenty which added this section; 10 (b) on or after March first, two thousand twenty, reported in person 11 to such member's usual place of public employment at the direction of 12 such member's public employer or to any alternate worksite as directed 13 by such public employer, provided that such alternate worksite was not 14 such member's home or residence; 15 (c) contracted COVID-19 within forty-five days after any such date of 16 reporting to work in person, as confirmed by a positive laboratory test 17 or as diagnosed before or after such member's death by a licensed, 18 certified, registered or authorized health care practitioner currently 19 in good standing, or a health care practitioner authorized to practice 20 by executive order during the declared COVID-19 state of emergency; and 21 (d) COVID-19 caused or contributed to such member's death, as docu- 22 mented on such member's death certificate, or as determined by a health 23 care practitioner described in paragraph (c) of this subdivision, such 24 member shall be deemed to have died as a natural and proximate result of 25 an accident sustained in the performance of duty and not as a result of 26 willful negligence on his or her part, unless the contrary be proved by 27 competent evidence. 28 4. Such member's statutory beneficiary, as defined pursuant to this 29 title, for purposes of accidental death benefits payable from such 30 member's retirement system under this title, may, within ninety days of 31 the effective date of the chapter of the laws of two thousand twenty 32 which added this section, apply to such member's retirement system to 33 request the conversion of such member's service or disability retirement 34 benefit into an accidental death benefit. For purposes of the salary 35 base upon which the accidental death benefit is calculated, such member 36 shall be deemed to have died on the date of such member's retirement. At 37 the time of such conversion, such statutory beneficiary shall relinquish 38 all rights to the prospective benefits payable under the service or 39 disability retirement statute, including any post-retirement death bene- 40 fits, since such member's death. If the statutory beneficiary is not the 41 only beneficiary receiving or entitled to receive a benefit under the 42 service or disability retirement statute including, but not limited to, 43 a post-retirement death benefit or benefit paid or payable pursuant to 44 the member's option selection, the accidental death benefit payments to 45 the statutory beneficiary will be reduced by any amounts paid or payable 46 to any other statutory beneficiary. 47 5. In order to be eligible for the presumption described in this 48 title, the applicable retirement system or systems are authorized to 49 promulgate rules and regulations to administer this benefit including, 50 but not limited to, requiring a statement to be filed confirming the 51 member contracted COVID-19 and the dates and locations of such member's 52 employment. 53 § 12. The heads and boards of the retirement systems described herein 54 are hereby authorized to promulgate rules and regulations to implement 55 the provisions of this act, including guidance on what shall constituteA. 10523 17 1 a positive diagnosis of COVID-19 from a health care professional in the 2 absence of a laboratory test. 3 § 13. Notwithstanding any other provision of law to the contrary, none 4 of the provisions of this act shall be subject to section 25 of the 5 retirement and social security law. 6 § 14. This act shall take effect immediately and shall be deemed to 7 have been in full force and effect on and after March 1, 2020; provided 8 that the provisions of this act shall expire and be deemed repealed upon 9 the later of December 31, 2020 or the expiration of the declared state 10 of emergency relating to the novel coronavirus (COVID-19); and provided, 11 further, that the superintendent of financial services shall notify the 12 legislative bill drafting commission upon occurrence of the expiration 13 of the state disaster emergency declared by executive order number 202 14 and any further amendments or modifications, and as may be further 15 extended pursuant to section 28 of the executive law, in order that the 16 commission may maintain an accurate and timely effective data base of 17 the official text of the laws of the state of New York in furtherance of 18 effectuating the provisions of section 44 of the legislative law and 19 section 70-b of the public officers law. FISCAL NOTE.--Pursuant to Legislative Law, Section 50: This bill would allow any member of a public retirement system who a. physically reported for work on or after March 1, 2020, and b. contracted COVID-19 on or after March 1, 2020 and died from such disease to be deemed to have died as the result of an accident incurred in the performance and discharge of duty, unless the contrary be proven by competent evidence. This presumption would remain until the later of December 31, 2020 and the date of expiration of the present state of emergency. The accidental death benefit would be based on the member's plan coverage. This bill also would create benefits payable under the Public Authorities Law. Insofar as this bill will affect the New York State and Local Employ- ees' Retirement System (ERS) and the New York State and Local Police and Fire Retirement System (PFRS), qualifying COVID-19 deaths which current- ly are considered ordinary deaths will be treated as accidental deaths. The cost of the proposed benefit will depend upon the applicant's age, service, salary, plan, and benefit type otherwise payable. Service Retirement Eligible: Yes No PFRS benefit increase/cost: 8 times salary 13 times salary ERS benefit increase/cost: 3.5 times salary 3.5 times salary The number of members who could be affected by this legislation cannot be readily determined. However, all of ERS and PFRS members will be covered and eligible for these benefits, including new hires through the expiration of the coverage provided under this legislation. All costs incurred in the PFRS will be shared by the State of New York and all the participating employers in the PFRS. All costs incurred in the ERS will be shared by the State of New York and all the participating employers in the ERS. In addition to these per person costs, there would be annual increases in administrative and legal costs to implement the provisions of this legislation. Summary of relevant resources:A. 10523 18 The membership data used in measuring the impact of the proposed change was the same as that used in the March 31, 2019 actuarial valu- ation. Distributions and other statistics can be found in the 2019 Report of the Actuary and the 2019 Comprehensive Annual Financial Report. The actuarial assumptions and methods used are described in the 2015, 2016, 2017, 2018, and 2019 Annual Report to the Comptroller on Actuarial Assumptions, and the Codes, Rules and Regulations of the State of New York: Audit and Control. The Market Assets and GASB Disclosures are found in the March 31, 2019 New York State and Local Retirement System Financial Statements and Supplementary Information. I am a member of the American Academy of Actuaries and meet the Quali- fication Standards to render the actuarial opinion contained herein. This fiscal note does not constitute a legal opinion on the viability of the proposed change nor is it intended to serve as a substitute for the professional judgment of an attorney. This estimate, dated May 24, 2020, and intended for use only during the 2020 Legislative Session, is Fiscal Note No. 2020-118, prepared by the Actuary for the New York State and Local Retirement System. FISCAL NOTE.--Pursuant to Legislative Law, Section 50: This bill would amend sections of the Education Law and the Retirement and Social Security Law to provide an enhanced death benefit to the beneficiary of an eligible member of the New York State Teachers' Retirement System (NYSTRS) who died due to contracting COVID-19. A member must have reported to work on or after March 1, 2020, and contracted COVID-19 within 45 days of reporting to work, and then either died due to COVID-19, or had COVID-19 as a contributing factor in the member's death. The member shall be deemed to have died in the perform- ance of duty, and their beneficiary will be eligible to receive the accidental death benefit, consisting of a lifetime annuity of 50% of the member's most recent year's salary. If any ordinary death benefit has already been paid it will be used as an offset against the accidental death benefit. If a member retired on or after March 1, 2020 but before the date this bill becomes a law, reported to work at the direction of such member's employer, contracted COVID-19 within 45 days of reporting to work, and then either died due to COVID-19, or had COVID-19 as a contributing factor in the retiree's death, the beneficiary may elect to convert the retirement benefit into an accidental death benefit. Any other death benefit paid will be used as an offset against the acci- dental death benefit. This act shall be deemed effective as of March 1, 2020, but shall expire and be deemed repealed upon the later of December 31, 2020 and the date the state of emergency related to COVID-19 shall be declared expired. Under current law the beneficiary of an active member who dies in service with three or more years of service is generally eligible for a benefit equal to three times the member's most recent year's salary. The overall cost of this bill cannot be readily determined as the ultimate number of COVID-19 deaths cannot be determined at this time. It is estimated that it will provide on average an additional 3 to 4 times salary. The average cost per individual member impacted, however, in terms of additional present value of liability, is estimated as follows: Member age 30: $210,000 Member age 40: $300,000A. 10523 19 Member age 50: $310,000 Eligible retirees: Anticipated overall negligible cost, given that NYSTRS expects to receive no more than a handful of cases. The actual cost per member would be dependent on the member and bene- ficiary's age, tier, years of service, and salary. The costs above are determined based on averages, so the actual cost for a member could be higher or lower. The cost for an eligible retiree could vary greatly depending upon the option chosen at retirement. Member data is from the System's most recent actuarial valuation files, consisting of data provided by the employers to the Retirement System. Data distributions and statistics can be found in the System's Comprehensive Annual Financial Report (CAFR). System assets are as reported in the System's financial statements and can also be found in the CAFR. Actuarial assumptions and methods are provided in the System's Actuarial Valuation Report. The source of this estimate is Fiscal Note 2020-28 dated May 25, 2020 prepared by the Actuary of the New York State Teachers' Retirement System and is intended for use only during the 2020 Legislative Session. I, Richard A. Young, am the Actuary for the New York State Teachers' Retirement System. I am a member of the American Academy of Actuaries and I meet the Qualification Standards of the American Academy of Actu- aries to render the actuarial opinion contained herein. FISCAL NOTE. -- Pursuant to Legislative Law, Section 50: SUMMARY OF BILL: This proposed legislation (see Appendix), as it relates to the New York City Pension Funds and Retirement Systems (NYCRS)I-,would add new Sections to the Retirement and Social Security Law (RSSL), the Administrative Code of the City of New York (ACCNY), and the Education Law to provide a statutory presumption to members of the NYCRS who physically reported to non-home work sites as of March 1, 2020 and die due to Coronavirus Disease 2019 (COVID-19) that was demonstrata- ble contracted within 45 days of such reporting to work. Deceased members, including those who retired between March 1, 2020 and the effective date of this bill, who meet the enumerated qualifica- tions would be provided with a rebuttable statutory presumption that their condition was caused by an accidental event incurred in the performance of duty and not the result of willful negligence. An eligi- ble beneficiary would be entitled to the applicable Accidental Death Benefit, less any other benefits paid or payable. In determining whether Accidental Death Benefits should be awarded, a death certificate with such cause coupled with a positive test for COVID-19 or a diagnosis of such condition from a qualified medical provider, within the designated period, would be presumptive evidence, absent competent evidence to the contrary, that such death was result of the performance and discharge of duty. The statutory presumption would relieve eligible beneficiaries of demonstrating that deceased NYCRS members were accidentally exposed to COVID-19, or to individuals who may have been positive for such condition, while performing official duties. Effective Date: Upon enactment, and retroactive to March 1, 2020, except that the provisions would expire upon the later of December 31, 2020 and the date of the expiration of the state disaster emergency declared by the Governor in executive order number 202. IMPACT ON BENEFITS PAYABLE: Under the proposed legislation, the bene- fits payable to beneficiaries of active members of NYCRS who die due to COVID-19 would be revised from a lump sum Ordinary Death Benefit gener- ally equal to three times a member's last salary to a lifetime Acci-A. 10523 20 dental Death Benefit equal to 50% of FAS plus, if applicable, the Special Accidental Death Benefit payable under General Municipal Law section 208-f. Accidental Death Benefits, less any other benefits paid or payable, are also payable to beneficiaries of those who retired between March 1, 2020 and the effective date of this bill and died due to COVID-19. Costs for these retirees, due to the limited scope and unknown optional payments, are not included in this Fiscal Note. FINANCIAL IMPACT - OVERVIEW: There is no data available to estimate the number of members who might die due to COVID-19 and potentially benefit from this proposed legislation. Therefore, the estimated finan- cial impact has been calculated on a per event basis equal to the increase in the Present Value of Future Benefits (PVFB) for an average member who dies from COVID-19 and would benefit from the proposed legis- lation. With respect to an individual member, the additional cost of this proposed legislation could vary greatly depending on the member's length of service, age, and salary history. FINANCIAL IMPACT - PRESENT VALUES: Based on the census data and the actuarial assumptions and methods described herein, the enactment of this proposed legislation would result in an increase in PVFB. A break- down of the PVFB by System on average for each occurrence of death is shown in the table below. Estimated Additional Present Value of Future Benefits due to COVID-19 Death NYCERS TRS BERS POLICE FIRE All Systems Age <40 $543,300 $326,200 $256,000 $1,926,300 $1,816,100 $731,600 40<=Age 398,700 297,500 172,100 2,226,300 2,302,700 534,000 <60 Age >= 60 210,200 188,800 105,900 1,695,600 1,633,600 204,400 All Ages $406,700 $296,700 $171,800 $2,042,700 $2,055,400 $557,200 FINANCIAL IMPACT - ANNUAL EMPLOYER CONTRIBUTIONS: Enactment of this proposed legislation would increase employer contributions, where such amount would depend on the number of members affected as well as other characteristics including the age, years of service, and salary history of the member. As there is no data currently available to estimate the number of members who might die from COVID-19, the financial impact would be recognized at the time of event. Consequently, changes in employer contributions have been estimated assuming that the increase in the PVFB will be financed over the same time period used for actuarial losses in accordance with Section 13-638.2(k-2) of the Administrative Code of the City of New York. Using this approach, the additional PVFB would be amortized over a closed 15-year period (14 payments under the One-Year Lag Methodology) using level dollar payments. Based on the Actuary's actuarial assumptions and methods in effect as of June 30, 2019, the enactment of this proposed legislation is esti- mated to increase annual employer contributions on average for each death benefit due to COVID-19 as shown in the table below. Estimated Additional Annual Employer Contributions due to COVID-19 DeathA. 10523 21 NYCERS TRS BERS POLICE FIRE All Systems Age <40 $64,300 $38,600 $30,300 $227,800 $214,800 $86,500 40<=Age 47,200 35,200 20,400 263,300 272,400 63,200 <60 Age >= 60 24,900 22,300 12,500 200,600 193,200 24,200 All Ages $48,100 $35,100 $20,300 $241,600 $243,100 $65,900 With respect to the timing, increases in employer contributions would depend upon when members die due to COVID-19 but, generally, increased employer contributions will first occur the second fiscal year following approval of the performance of duty death benefit. CENSUS DATA: The estimates presented herein are based on the census data used in the Preliminary June 30, 2019 (Lag) actuarial valuation of NYCRS to determine the Preliminary Fiscal Year 2021 employer contrib- utions. Counts NYCERS TRS BERS POLICE FIRE All Systems Age < 40 52,782 48,861 4,810 21,945 5,369 133,767 40 <= Age < 60 106,335 60,632 14,809 14,267 5,623 201,666 Age >= 60 32,384 13,843 6,206 189 252 52,874 All Ages 191,501 123,336 25,825 36,401 11,244 388,307 Average Age NYCERS TRS BERS POLICE FIRE All Systems Age < 40 33.0 32.5 33.3 32.1 32.7 32.7 40 <= Age < 60 50.1 48.7 50.7 46.1 47.0 49.3 Age >= 60 64.1 64.3 64.5 61.9 61.9 64.2 All Ages 47.7 44.1 50.8 37.7 40.5 45.6 Average Service NYCERS TRS BERS POLICE FIRE All Systems Age < 40 4.7 5.8 3.5 7.0 6.6 5.5 40 <= Age < 60 13.6 14.9 9.1 18.7 19.7 14.2 Age >= 60 19.7 19.8 14.0 31.7 34.9 19.2 All Ages 12.2 11.8 9.2 11.7 13.8 11.9 Average Salary NYCERS TRS BERS POLICE FIRE All Systems Age <40 $68,800 $78,800 $58,700 $101,800 $93,600 $78,500 40 <= Age < 60 81,800 95,900 52,700 138,800 141,300 89,600 Age >= 60 81,900 89,700 46,700 163,300 158,200 80,500 All Ages $78,200 $88,400 $52,400 $116,600 $118,900 $84,500 ACTUARIAL ASSUMPTIONS AND METHODS: The changes in the PVFB and annual employer contributions presented herein have been calculated based on the actuarial assumptions and methods in effect for the June 30, 2019 (Lag) actuarial valuations used to determine the Preliminary Fiscal Year 2021 employer contributions of the NYCRS. RISK AND UNCERTAINTY: The costs presented in this Fiscal Note depend highly on the realization of the actuarial assumptions used, as well as certain demographic characteristics of NYCRS and other exogenous factors such as investment, contribution, and other risks. If actual experience deviates from actuarial assumptions, the actual costs could differ from those presented herein. Costs are also dependent on the actuarial meth-A. 10523 22 ods used, and therefore different actuarial methods could produce different results. Quantifying these risks is beyond the scope of this Fiscal Note. Not measured in this Fiscal Note are the following: * The initial, additional administrative costs to implement the proposed legislation. * The impact of this proposed legislation on Other Postemployment Benefit (OPEB) costs. STATEMENT OF ACTUARIAL OPINION: I, Sherry S. Chan, am the Chief Actu- ary for, and independent of, the New York City Retirement Systems and Pension Funds. I am a Fellow of the Society of Actuaries, an Enrolled Actuary under the Employee Retirement Income and Security Act of 1974, a Member of the American Academy of Actuaries, and a Fellow of the Confer- ence of Consulting Actuaries. I meet the Qualification Standards of the American Academy of Actuaries to render the actuarial opinion contained herein. To the best of my 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 2020-41 dated May 24, 2020 was prepared by the Chief Actuary for the five New York City Retirement Systems and Pension Funds. This estimate is intended for use only during the 2020 Legislative Session.