Bill Text: NY A10528 | 2019-2020 | General Assembly | Introduced


Bill Title: Establishes a coronavirus disease 2019 (COVID-19) public employee death benefit for individuals who reported to their usual place of employment or an alternate worksite at the direction of their employer on or after March 1, 2020 and such individual contracted COVID-19 within 45 days of reporting to such workplace as confirmed by a laboratory test or by a licensed physician and such individual died on or before December 31, 2020.

Spectrum: Partisan Bill (Democrat 105-1)

Status: (Introduced) 2020-05-28 - substituted by s8427 [A10528 Detail]

Download: New_York-2019-A10528-Introduced.html



                STATE OF NEW YORK
        ________________________________________________________________________

                                          10528

                   IN ASSEMBLY

                                      May 28, 2020
                                       ___________

        Introduced  by  COMMITTEE  ON  RULES  -- (at request of M. of A. Abbate,
          Heastie, Peoples-Stokes, Weinstein, Abinanti, Arroyo, Aubry, Barnwell,
          Barrett, Barron,  Benedetto,  Bichotte,  Blake,  Braunstein,  Bronson,
          Buchwald,  Burke,  Buttenschon, Cahill, Carroll, Colton, Cook, Crespo,
          Cruz, Cusick,  Cymbrowitz,  Darling,  Davila,  De La Rosa,  DenDekker,
          Dickens,  Dilan,  Dinowitz, D'Urso, Eichenstein, Englebright, Epstein,
          Fahy, Fall, Fernandez, Frontus, Galef, Gantt, Glick, Gottfried,  Grif-
          fin,  Gunther, Hevesi, Hunter, Hyndman, Jacobson, Jaffee, Jean-Pierre,
          Jones, Joyner, Kim, Lavine, Lentol, Lifton, Lupardo, Magnarelli, McDo-
          nald, McMahon, M. G. Miller, Mosley, Niou,  Nolan,  O'Donnell,  Ortiz,
          Otis,  Paulin,  Perry, Pheffer Amato, Pichardo, Pretlow, Quart, Ramos,
          Reyes,  Richardson,  Rivera,  Rodriguez,  D. Rosenthal,  L. Rosenthal,
          Rozic,  Ryan,  Santabarbara,  Sayegh,  Schimminger,  Seawright, Simon,
          Simotas, Solages, Steck, Stern, Stirpe, Taylor, Thiele, Vanel, Walker,
          Wallace, Weprin, Williams, Woerner, Wright, Zebrowski) -- (at  request
          of  the  Governor)  -- 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)  benefit  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  benefit. a. Notwithstanding any other provision of
     4  this article or of any general, special or local law  to  the  contrary,
     5  and solely for the purpose of determining eligibility for benefits under
     6  this section, 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

         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD12055-04-0

        A. 10528                            2

     1  March first, two thousand twenty, provided that such alternate  worksite
     2  was not such member's home or residence;
     3    2.  Such  member  contracted  COVID-19  within  forty-five  days after
     4  reporting to work as described in paragraph one of this  subdivision  as
     5  confirmed  by a positive laboratory test or as diagnosed before or after
     6  such member's death by a licensed, certified, registered  or  authorized
     7  physician,  nurse  practitioner,  or  physician's assistant currently in
     8  good standing in any state or the District of Columbia, or a  physician,
     9  nurse  practitioner,  or physician's assistant authorized to practice in
    10  New York by executive order during the declared COVID-19 state of  emer-
    11  gency; and
    12    3.  Such  member died on or before December thirty-first, two thousand
    13  twenty, and COVID-19 caused or contributed to such  member's  death,  as
    14  documented  on  such  member's  death  certificate, or as certified by a
    15  physician, nurse practitioner, or  physician's  assistant  described  in
    16  paragraph  two  of  this  subdivision  who  determines with a reasonable
    17  degree of medical certainty that COVID-19 caused or contributed  to  the
    18  member's  death,  such  member's  statutory beneficiary shall receive an
    19  accidental death benefit, unless such statutory  beneficiary  elects  to
    20  receive an ordinary death benefit.
    21    b.  Any amount payable as a result of this section shall be reduced by
    22  any amount paid by such member's retirement system to any  recipient  of
    23  ordinary death benefits under this article.
    24    c. 1. Notwithstanding any provision of this article or of any general,
    25  special  or  local  law  to  the contrary, and solely for the purpose of
    26  determining eligibility for benefits under this section, where a member:
    27    (i) retired from his or her retirement system on or after March first,
    28  two thousand twenty, and before July first, two thousand twenty;
    29    (ii) on or after March first, two thousand twenty, reported in  person
    30  to  such  member's  usual place of public employment at the direction of
    31  such member's public employer or to any alternate worksite  as  directed
    32  by  such  public employer, provided that such alternate worksite was not
    33  such member's home or residence;
    34    (iii) contracted COVID-19 within forty-five days after any  such  date
    35  of  reporting  to  work in person, as confirmed by a positive laboratory
    36  test or as diagnosed before or after such member's death by a  licensed,
    37  certified,  registered  or  authorized physician, nurse practitioner, or
    38  physician's assistant currently in good standing in  any  state  or  the
    39  District of Columbia, or a physician, nurse practitioner, or physician's
    40  assistant  authorized  to practice in New York by executive order during
    41  the declared COVID-19 state of emergency; and
    42    (iv) such member died on or before December thirty-first, two thousand
    43  twenty, and COVID-19 caused or contributed to such  member's  death,  as
    44  documented  on  such  member's  death  certificate, or as certified by a
    45  physician, nurse practitioner, or  physician's  assistant  described  in
    46  subparagraph  (iii)  of  this paragraph who determines with a reasonable
    47  degree of medical certainty that COVID-19 caused or contributed  to  the
    48  member's  death,  such  member's  statutory beneficiary shall receive an
    49  accidental death benefit if such statutory beneficiary elects conversion
    50  of the member's service or disability retirement benefit into  an  acci-
    51  dental death benefit.
    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  such
    55  member's  retirement  or September first, two thousand twenty, whichever
    56  is later, apply to  such  member's  retirement  system  to  request  the

        A. 10528                            3

     1  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 benefit described in this section,
    16  the applicable retirement system or systems are authorized to promulgate
    17  rules and regulations to administer  this  benefit  including,  but  not
    18  limited  to,  requiring  a  statement  to be filed confirming the member
    19  contracted COVID-19 and the dates and locations of the member's  employ-
    20  ment.
    21    § 2. The retirement and social security law is amended by adding a new
    22  section 361-b to read as follows:
    23    §  361-b. COVID-19 benefit.  a. Notwithstanding any other provision of
    24  this article or of any general, special or local law  to  the  contrary,
    25  and solely for the purpose of determining eligibility for benefits under
    26  this section, 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  within  forty-five  days after
    33  reporting to work as described in paragraph one of this  subdivision  as
    34  confirmed  by a positive laboratory test or as diagnosed before or after
    35  such member's death by a licensed, certified, registered  or  authorized
    36  physician,  nurse  practitioner,  or  physician's assistant currently in
    37  good standing in any state or the District of Columbia, or a  physician,
    38  nurse  practitioner,  or physician's assistant authorized to practice in
    39  New York by executive order during the declared COVID-19 state of  emer-
    40  gency; and
    41    3.  Such  member died on or before December thirty-first, two thousand
    42  twenty, and COVID-19 caused or contributed to such  member's  death,  as
    43  documented  on  such  member's  death  certificate, or as certified by a
    44  physician, nurse practitioner, or  physician's  assistant  described  in
    45  paragraph  two  of  this  subdivision  who  determines with a reasonable
    46  degree of medical certainty that COVID-19 caused or contributed  to  the
    47  member's  death,  such  member's  statutory beneficiary shall receive an
    48  accidental death benefit, unless such statutory  beneficiary  elects  to
    49  receive an ordinary death benefit.
    50    b.  Any amount payable as a result of this section shall be reduced by
    51  any amount paid by such member's retirement system to any  recipient  of
    52  ordinary death benefits under this article.
    53    c. 1. Notwithstanding any provision of this article or of any general,
    54  special  or  local  law  to  the contrary, and solely for the purpose of
    55  determining eligibility for benefits under this section, where a member:

        A. 10528                            4

     1    (i) retired from his or her retirement system on or after March first,
     2  two thousand twenty, and before July first, two thousand twenty;
     3    (ii)  on or after March first, two thousand twenty, reported in person
     4  to such member's usual place of public employment at  the  direction  of
     5  such  member's  public employer or to any alternate worksite as directed
     6  by such public employer, provided that such alternate worksite  was  not
     7  such member's home or residence;
     8    (iii)  contracted  COVID-19 within forty-five days after any such date
     9  of reporting to work in person, as confirmed by  a  positive  laboratory
    10  test  or as diagnosed before or after such member's death by a licensed,
    11  certified, registered or authorized physician,  nurse  practitioner,  or
    12  physician's  assistant  currently  in  good standing in any state or the
    13  District of Columbia, or a physician, nurse practitioner, or physician's
    14  assistant authorized to practice in New York by executive  order  during
    15  the declared COVID-19 state of emergency; and
    16    (iv) such member died on or before December thirty-first, two thousand
    17  twenty,  and  COVID-19  caused or contributed to such member's death, as
    18  documented on such member's death certificate,  or  as  certified  by  a
    19  physician,  nurse  practitioner,  or  physician's assistant described in
    20  subparagraph (iii) of this paragraph who determines  with  a  reasonable
    21  degree  of  medical certainty that COVID-19 caused or contributed to the
    22  member's death, such member's statutory  beneficiary  shall  receive  an
    23  accidental death benefit if such statutory beneficiary elects conversion
    24  of  the  member's service or disability retirement benefit into an acci-
    25  dental death benefit.
    26    2. Such member's statutory beneficiary, as defined under this article,
    27  for purposes of accidental death benefits  payable  from  such  member's
    28  retirement  system  under  this article, may, within ninety days of such
    29  member's retirement or September first, two thousand  twenty,  whichever
    30  is  later,  apply  to  such  member's  retirement  system to request the
    31  conversion of such member's service  or  disability  retirement  benefit
    32  into  an  accidental death benefit. For purposes of the salary base upon
    33  which the accidental death benefit is calculated, such member  shall  be
    34  deemed to have died on the date of such member's retirement. At the time
    35  of  such  conversion,  such  statutory  beneficiary shall relinquish all
    36  rights to the prospective benefits payable under the service or disabil-
    37  ity retirement statute, including any  post-retirement  death  benefits,
    38  since  such member's death. If the statutory beneficiary is not the only
    39  beneficiary receiving or entitled to receive a benefit under the service
    40  or disability retirement statute, including, but not limited to, a post-
    41  retirement death benefit or benefit paid  or  payable  pursuant  to  the
    42  member's  option selection, the accidental death benefit payments to the
    43  statutory beneficiary will be reduced by any amounts paid or payable  to
    44  any other statutory beneficiary.
    45    d.  In order to be eligible for the benefit described in this section,
    46  the applicable retirement system or systems are authorized to promulgate
    47  rules and regulations to administer  this  benefit  including,  but  not
    48  limited  to,  requiring  a  statement  to be filed confirming the member
    49  contracted COVID-19 and the dates and locations of the member's  employ-
    50  ment.
    51    § 3. The retirement and social security law is amended by adding a new
    52  section 509-a to read as follows:
    53    §  509-a. COVID-19 benefit.  a. Notwithstanding any other provision of
    54  this article or of any general, special or local law  to  the  contrary,
    55  and solely for the purpose of determining eligibility for benefits under
    56  this section, where:

        A. 10528                            5

     1    1.  A member reported in person to such member's usual place of public
     2  employment at the direction of such member's public employer or  to  any
     3  alternate  worksite  as  directed  by  such public employer, on or after
     4  March first, two thousand twenty, provided that such alternate  worksite
     5  was not such member's home or residence;
     6    2.  Such  member  contracted  COVID-19  within  forty-five  days after
     7  reporting to work as described in paragraph one of this  subdivision  as
     8  confirmed  by a positive laboratory test or as diagnosed before or after
     9  such member's death by a licensed, certified, registered  or  authorized
    10  physician,  nurse  practitioner,  or  physician's assistant currently in
    11  good standing in any state or the District of Columbia, or a  physician,
    12  nurse  practitioner,  or physician's assistant authorized to practice in
    13  New York by executive order during the declared COVID-19 state of  emer-
    14  gency; and
    15    3.  Such  member died on or before December thirty-first, two thousand
    16  twenty, and COVID-19 caused or contributed to such  member's  death,  as
    17  documented  on  such  member's  death  certificate, or as certified by a
    18  physician, nurse practitioner, or  physician's  assistant  described  in
    19  paragraph  two  of  this  subdivision  who  determines with a reasonable
    20  degree of medical certainty that COVID-19 caused or contributed  to  the
    21  member's  death,  such  member's  statutory beneficiary shall receive an
    22  accidental death benefit, unless such statutory  beneficiary  elects  to
    23  receive an ordinary death benefit.
    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 under this article.
    27    c. 1. Notwithstanding any provision of this article or of any general,
    28  special  or  local  law  to  the contrary, and solely for the purpose of
    29  determining eligibility for benefits under this section, where a member:
    30    (i) retired from his or her retirement system on or after March first,
    31  two thousand twenty, and before July first, two thousand twenty;
    32    (ii) on or after March first, two thousand twenty, reported in  person
    33  to  such  member's  usual place of public employment at the direction of
    34  such member's public employer or to any alternate worksite  as  directed
    35  by  such  public employer, provided that such alternate worksite was not
    36  such member's home or residence;
    37    (iii) contracted COVID-19 within forty-five days after any  such  date
    38  of  reporting  to  work in person, as confirmed by a positive laboratory
    39  test or as diagnosed before or after such member's death by a  licensed,
    40  certified,  registered  or  authorized physician, nurse practitioner, or
    41  physician's assistant currently in good standing in  any  state  or  the
    42  District of Columbia, or a physician, nurse practitioner, or physician's
    43  assistant  authorized  to practice in New York by executive order during
    44  the declared COVID-19 state of emergency; and
    45    (iv) such member died on or before December thirty-first, two thousand
    46  twenty, and COVID-19 caused or contributed to such  member's  death,  as
    47  documented  on  such  member's  death  certificate, or as certified by a
    48  physician, nurse practitioner, or  physician's  assistant  described  in
    49  subparagraph  (iii)  of  this paragraph who determines with a reasonable
    50  degree of medical certainty that COVID-19 caused or contributed  to  the
    51  member's  death,  such  member's  statutory beneficiary shall receive an
    52  accidental death benefit if such statutory beneficiary elects conversion
    53  of the member's service or disability retirement benefit into  an  acci-
    54  dental death benefit.
    55    2. Such member's statutory beneficiary, as defined under this article,
    56  for  purposes  of  accidental  death benefits payable from such member's

        A. 10528                            6

     1  retirement system under this article, may, within ninety  days  of  such
     2  member's  retirement  or September first, two thousand twenty, whichever
     3  is later, apply to  such  member's  retirement  system  to  request  the
     4  conversion  of  such  member's  service or disability retirement benefit
     5  into an accidental death benefit. For purposes of the salary  base  upon
     6  which  the  accidental death benefit is calculated, such member shall be
     7  deemed to have died on the date of such member's retirement. At the time
     8  of such conversion, such  statutory  beneficiary  shall  relinquish  all
     9  rights to the prospective benefits payable under the service or disabil-
    10  ity  retirement  statute,  including any post-retirement death benefits,
    11  since such member's death. If the statutory beneficiary is not the  only
    12  beneficiary receiving or entitled to receive a benefit under the service
    13  or disability retirement statute, including, but not limited to, a post-
    14  retirement  death  benefit  or  benefit  paid or payable pursuant to the
    15  member's option selection, the accidental death benefit payments to  the
    16  statutory  beneficiary will be reduced by any amounts paid or payable to
    17  any other statutory beneficiary.
    18    d. In order to be eligible for the benefit described in this  section,
    19  the applicable retirement system or systems are authorized to promulgate
    20  rules  and  regulations  to  administer  this benefit including, but not
    21  limited to, requiring a statement to  be  filed  confirming  the  member
    22  contracted  COVID-19 and the dates and locations of the member's employ-
    23  ment.
    24    § 4. The retirement and social security law is amended by adding a new
    25  section 607-i to read as follows:
    26    § 607-i. COVID-19 benefit.  a. Notwithstanding any other provision  of
    27  this  article  or  of any general, special or local law to the contrary,
    28  and solely for the purpose of determining eligibility for benefits under
    29  this section, where:
    30    1. A member reported in person to such member's usual place of  public
    31  employment  at  the direction of such member's public employer or to any
    32  alternate worksite as directed by such  public  employer,  on  or  after
    33  March  first, two thousand twenty, provided that such alternate worksite
    34  was not such member's home or residence;
    35    2. Such  member  contracted  COVID-19  within  forty-five  days  after
    36  reporting  to  work as described in paragraph one of this subdivision as
    37  confirmed by a positive laboratory test or as diagnosed before or  after
    38  such  member's  death by a licensed, certified, registered or authorized
    39  physician, nurse practitioner, or  physician's  assistant  currently  in
    40  good  standing in any state or the District of Columbia, or a physician,
    41  nurse practitioner, or physician's assistant authorized to  practice  in
    42  New  York by executive order during the declared COVID-19 state of emer-
    43  gency; and
    44    3. Such member died on or before December thirty-first,  two  thousand
    45  twenty,  and  COVID-19  caused or contributed to such member's death, as
    46  documented on such member's death certificate,  or  as  certified  by  a
    47  physician,  nurse  practitioner,  or  physician's assistant described in
    48  paragraph two of this  subdivision  who  determines  with  a  reasonable
    49  degree  of  medical certainty that COVID-19 caused or contributed to the
    50  member's death, such member's statutory  beneficiary  shall  receive  an
    51  accidental  death  benefit,  unless such statutory beneficiary elects to
    52  receive an ordinary death benefit.
    53    b. Any amount payable as a result of this section shall be reduced  by
    54  any  amount  paid by such member's retirement system to any recipient of
    55  ordinary death benefits under this article.

        A. 10528                            7

     1    c. 1. Notwithstanding any provision of this article or of any general,
     2  special or local law to the contrary, and  solely  for  the  purpose  of
     3  determining eligibility for benefits under this section, where a member:
     4    (i) retired from his or her retirement system on or after March first,
     5  two thousand twenty, and before July first, two thousand twenty;
     6    (ii)  on or after March first, two thousand twenty, reported in person
     7  to such member's usual place of public employment at  the  direction  of
     8  such  member's  public employer or to any alternate worksite as directed
     9  by such public employer, provided that such alternate worksite  was  not
    10  such member's home or residence;
    11    (iii)  contracted  COVID-19 within forty-five days after any such date
    12  of reporting to work in person, as confirmed by  a  positive  laboratory
    13  test  or as diagnosed before or after such member's death by a licensed,
    14  certified, registered or authorized physician,  nurse  practitioner,  or
    15  physician's  assistant  currently  in  good standing in any state or the
    16  District of Columbia, or a physician, nurse practitioner, or physician's
    17  assistant authorized to practice in New York by executive  order  during
    18  the declared COVID-19 state of emergency; and
    19    (iv) such member died on or before December thirty-first, two thousand
    20  twenty,  and  COVID-19  caused or contributed to such member's death, as
    21  documented on such member's death certificate,  or  as  certified  by  a
    22  physician,  nurse  practitioner,  or  physician's assistant described in
    23  subparagraph (iii) of this paragraph who determines  with  a  reasonable
    24  degree  of  medical certainty that COVID-19 caused or contributed to the
    25  member's death, such member's statutory  beneficiary  shall  receive  an
    26  accidental death benefit if such statutory beneficiary elects conversion
    27  of  the  member's service or disability retirement benefit into an acci-
    28  dental death benefit.
    29    2. Such member's statutory beneficiary, as defined under this article,
    30  for purposes of accidental death benefits  payable  from  such  member's
    31  retirement  system  under  this article, may, within ninety days of such
    32  member's retirement or September first, two thousand  twenty,  whichever
    33  is  later,  apply  to  such  member's  retirement  system to request the
    34  conversion of such member's service  or  disability  retirement  benefit
    35  into  an  accidental death benefit. For purposes of the salary base upon
    36  which the accidental death benefit is calculated, such member  shall  be
    37  deemed to have died on the date of such member's retirement. At the time
    38  of  such  conversion,  such  statutory  beneficiary shall relinquish all
    39  rights to the prospective benefits payable under the service or disabil-
    40  ity retirement statute, including any  post-retirement  death  benefits,
    41  since  such member's death. If the statutory beneficiary is not the only
    42  beneficiary receiving or entitled to receive a benefit under the service
    43  or disability retirement statute, including, but not limited to, a post-
    44  retirement death benefit or benefit paid  or  payable  pursuant  to  the
    45  member's  option selection, the accidental death benefit payments to the
    46  statutory beneficiary will be reduced by any amounts paid or payable  to
    47  any other statutory beneficiary.
    48    d.  In order to be eligible for the benefit described in this section,
    49  the applicable retirement system or systems are authorized to promulgate
    50  rules and regulations to administer  this  benefit  including,  but  not
    51  limited  to,  requiring  a  statement  to be filed confirming the member
    52  contracted COVID-19 and the dates and locations of the member's  employ-
    53  ment.
    54    §  5.  Section  512  of  the  education law is amended by adding a new
    55  subdivision h to read as follows:

        A. 10528                            8

     1    h. 1. Notwithstanding any other provision of this article  or  of  any
     2  general,  special  or  local  law  to  the  contrary, and solely for the
     3  purpose of determining eligibility  for  benefits  under  this  section,
     4  where:
     5    (A) 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    (B) such member  contracted  COVID-19  within  forty-five  days  after
    11  reporting  to work as described in subparagraph (A) of this paragraph as
    12  confirmed by a positive laboratory test or as diagnosed before or  after
    13  such  member's  death by a licensed, certified, registered or authorized
    14  physician, nurse practitioner, or  physician's  assistant  currently  in
    15  good  standing in any state or the District of Columbia, or a physician,
    16  nurse practitioner, or physician's assistant authorized to  practice  in
    17  New  York by executive order during the declared COVID-19 state of emer-
    18  gency; and
    19    (C) such member died on or before December thirty-first, two  thousand
    20  twenty,  and  COVID-19  caused or contributed to such member's death, as
    21  documented on such member's death certificate,  or  as  certified  by  a
    22  physician,  nurse  practitioner,  or  physician's assistant described in
    23  subparagraph (B) of this paragraph  who  determines  with  a  reasonable
    24  degree  of  medical certainty that COVID-19 caused or contributed to the
    25  member's death, such member's statutory  beneficiary  shall  receive  an
    26  accidental  death  benefit,  unless such statutory beneficiary elects to
    27  receive an ordinary death benefit.
    28    2. Any amount payable as a result of this section shall be reduced  by
    29  any  amount  paid by such member's retirement system to any recipient of
    30  ordinary death benefits under this article.
    31    3. (A) Notwithstanding any provision of this article or of any  gener-
    32  al,  special or local law to the contrary, and solely for the purpose of
    33  determining eligibility for benefits under this section, where a member:
    34    (i) retired from his or her retirement system on or after March first,
    35  two thousand twenty, and before July first, two thousand twenty;
    36    (ii) on or after March first, two thousand twenty, reported in  person
    37  to  such  member's  usual place of public employment at the direction of
    38  such member's public employer or to any alternate worksite  as  directed
    39  by  such  public employer, provided that such alternate worksite was not
    40  such member's home or residence;
    41    (iii) contracted COVID-19 within forty-five days after any  such  date
    42  of  reporting  to  work in person, as confirmed by a positive laboratory
    43  test or as diagnosed before or after such member's death by a  licensed,
    44  certified,  registered  or  authorized physician, nurse practitioner, or
    45  physician's assistant currently in good standing in  any  state  or  the
    46  District of Columbia, or a physician, nurse practitioner, or physician's
    47  assistant  authorized  to practice in New York by executive order during
    48  the declared COVID-19 state of emergency; and
    49    (iv) such member died on or before December thirty-first, two thousand
    50  twenty, and COVID-19 caused or contributed to such  member's  death,  as
    51  documented  on  such  member's  death  certificate, or as certified by a
    52  physician, nurse practitioner, or  physician's  assistant  described  in
    53  clause  (iii)  of  this  subparagraph  who  determines with a reasonable
    54  degree of medical certainty that COVID-19 caused or contributed  to  the
    55  member's  death,  such  member's  statutory beneficiary shall receive an
    56  accidental death benefit if such statutory beneficiary elects conversion

        A. 10528                            9

     1  of the member's service or disability retirement benefit into  an  acci-
     2  dental death benefit.
     3    (B)  Such  member's statutory beneficiary, as defined under this arti-
     4  cle, for  purposes  of  accidental  death  benefits  payable  from  such
     5  member's  retirement  system under this article, may, within ninety days
     6  of such member's retirement or September  first,  two  thousand  twenty,
     7  whichever  is later, apply to such member's retirement system to request
     8  the conversion of such member's service or disability retirement benefit
     9  into an accidental death benefit. For purposes of the salary  base  upon
    10  which  the  accidental death benefit is calculated, such member shall be
    11  deemed to have died on the date of such member's retirement. At the time
    12  of such conversion, such  statutory  beneficiary  shall  relinquish  all
    13  rights to the prospective benefits payable under the service or disabil-
    14  ity  retirement  statute,  including any post-retirement death benefits,
    15  since such member's death. If the statutory beneficiary is not the  only
    16  beneficiary receiving or entitled to receive a benefit under the service
    17  or disability retirement statute, including, but not limited to, a post-
    18  retirement  death  benefit  or  benefit  paid or payable pursuant to the
    19  member's option selection, the accidental death benefit payments to  the
    20  statutory  beneficiary will be reduced by any amounts paid or payable to
    21  any other statutory beneficiary.
    22    4. In order to be eligible for the benefit described in this  subdivi-
    23  sion,  the  applicable  retirement  system  or systems are authorized to
    24  promulgate rules and regulations to administer this  benefit  including,
    25  but  not  limited  to,  requiring a statement to be filed confirming the
    26  member contracted COVID-19 and the dates and locations of  the  member's
    27  employment.
    28    §  6.  Section  2575  of  the education law is amended by adding a new
    29  subdivision 26 to read as follows:
    30    26. (a) Notwithstanding any other provision of this article or of  any
    31  general,  special  or  local  law  to  the  contrary, and solely for the
    32  purpose of determining eligibility  for  benefits  under  this  section,
    33  where:
    34    (i) a member reported in person to such member's usual place of public
    35  employment  at  the direction of such member's public employer or to any
    36  alternate worksite as directed by such  public  employer,  on  or  after
    37  March  first, two thousand twenty, provided that such alternate worksite
    38  was not such member's home or residence;
    39    (ii) such member contracted  COVID-19  within  forty-five  days  after
    40  reporting  to work as described in subparagraph (i) of this paragraph as
    41  confirmed by a positive laboratory test or as diagnosed before or  after
    42  such  member's  death by a licensed, certified, registered or authorized
    43  physician, nurse practitioner, or  physician's  assistant  currently  in
    44  good  standing in any state or the District of Columbia, or a physician,
    45  nurse practitioner, or physician's assistant authorized to  practice  in
    46  New  York by executive order during the declared COVID-19 state of emer-
    47  gency; and
    48    (iii) such member died on or before December thirty-first,  two  thou-
    49  sand  twenty, and COVID-19 caused or contributed to such member's death,
    50  as documented on such member's death certificate, or as certified  by  a
    51  physician,  nurse  practitioner,  or  physician's assistant described in
    52  subparagraph (ii) of this paragraph who  determines  with  a  reasonable
    53  degree  of  medical certainty that COVID-19 caused or contributed to the
    54  member's death, such member's statutory  beneficiary  shall  receive  an
    55  accidental  death  benefit,  unless such statutory beneficiary elects to
    56  receive an ordinary death benefit.

        A. 10528                           10

     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, and solely for the purpose of
     6  determining eligibility for benefits under this section, where a member:
     7    (1) retired from his or her retirement system on or after March first,
     8  two thousand twenty, and before July first, two thousand twenty;
     9    (2) on or after March first, two thousand twenty, reported  in  person
    10  to  such  member's  usual place of public employment at the direction of
    11  such member's public employer or to any alternate worksite  as  directed
    12  by  such  public employer, provided that such alternate worksite was not
    13  such member's home or residence;
    14    (3) contracted COVID-19 within forty-five days after any such date  of
    15  reporting  to work in person, as confirmed by a positive laboratory test
    16  or as diagnosed before or after  such  member's  death  by  a  licensed,
    17  certified,  registered  or  authorized physician, nurse practitioner, or
    18  physician's assistant currently in good standing in  any  state  or  the
    19  District of Columbia, or a physician, nurse practitioner, or physician's
    20  assistant  authorized  to practice in New York by executive order during
    21  the declared COVID-19 state of emergency; and
    22    (4) such member died on or before December thirty-first, two  thousand
    23  twenty,  and  COVID-19  caused or contributed to such member's death, as
    24  documented on such member's death certificate,  or  as  certified  by  a
    25  physician,  nurse  practitioner,  or  physician's assistant described in
    26  clause three of this  subparagraph  who  determines  with  a  reasonable
    27  degree  of  medical certainty that COVID-19 caused or contributed to the
    28  member's death, such member's statutory  beneficiary  shall  receive  an
    29  accidental death benefit if such statutory beneficiary elects conversion
    30  of  the  member's service or disability retirement benefit into an acci-
    31  dental death benefit.
    32    (ii) Such  member's  statutory  beneficiary,  as  defined  under  this
    33  section,  for  purposes  of  accidental death benefits payable from such
    34  member's retirement system under this section, may, within  ninety  days
    35  of  such  member's  retirement  or September first, two thousand twenty,
    36  whichever is later, apply to such member's retirement system to  request
    37  the conversion of such member's service or disability retirement benefit
    38  into  an  accidental death benefit. For purposes of the salary base upon
    39  which the accidental death benefit is calculated, such member  shall  be
    40  deemed to have died on the date of such member's retirement. At the time
    41  of  such  conversion,  such  statutory  beneficiary shall relinquish all
    42  rights to the prospective benefits payable under the service or disabil-
    43  ity retirement statute, including any  post-retirement  death  benefits,
    44  since  such member's death. If the statutory beneficiary is not the only
    45  beneficiary receiving or entitled to receive a benefit under the service
    46  or disability retirement statute, including, but not limited to, a post-
    47  retirement death benefit or benefit paid  or  payable  pursuant  to  the
    48  member's  option selection, the accidental death benefit payments to the
    49  statutory beneficiary will be reduced by any amounts paid or payable  to
    50  any other statutory beneficiary.
    51    (d) In order to be eligible for the benefit described in this subdivi-
    52  sion,  the  applicable  retirement  system  or systems are authorized to
    53  promulgate rules and regulations to administer this  benefit  including,
    54  but  not  limited  to,  requiring a statement to be filed confirming the
    55  member contracted COVID-19 and the dates and locations of  the  member's
    56  employment.

        A. 10528                           11

     1    § 7. Section 1266-h of the public authorities law is amended by adding
     2  a new subdivision 8 to read as follows:
     3    8.  (a)  Notwithstanding any other provision of this section or of any
     4  general, special or local law  to  the  contrary,  and  solely  for  the
     5  purpose  of  determining  eligibility  for  benefits under this section,
     6  where:
     7    (i) 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    (ii)  such  member  contracted  COVID-19  within forty-five days after
    13  reporting to work pursuant to subparagraph (i)  of  this  paragraph,  as
    14  confirmed  by a positive laboratory test or as diagnosed before or after
    15  such member's death by a licensed, certified, registered  or  authorized
    16  physician,  nurse  practitioner,  or  physician's assistant currently in
    17  good standing in any state or the District of Columbia, or a  physician,
    18  nurse  practitioner,  or physician's assistant authorized to practice in
    19  New York by executive order during the declared COVID-19 state of  emer-
    20  gency; and
    21    (iii)  Such  member died on or before December thirty-first, two thou-
    22  sand twenty, and COVID-19 caused or contributed to such member's  death,
    23  as  documented  on such member's death certificate, or as certified by a
    24  physician, nurse practitioner, or  physician's  assistant  described  in
    25  subparagraph  (ii)  of  this  paragraph who determines with a reasonable
    26  degree of medical certainty that COVID-19 caused or contributed  to  the
    27  member's  death,  such  member's  statutory beneficiary shall receive an
    28  accidental death benefit, unless such statutory  beneficiary  elects  to
    29  receive an ordinary death benefit.
    30    (b) Any amount payable as a result of this section shall be reduced by
    31  any  amount  paid by such member's retirement system to any recipient of
    32  ordinary death benefits pursuant to this section.
    33    (c) Notwithstanding any provision of this section or of  any  general,
    34  special  or  local  law  to  the contrary, and solely for the purpose of
    35  determining eligibility for benefits under this section, where a member:
    36    (1) retired from his or her retirement system on or after March first,
    37  two thousand twenty, and before July first, two thousand twenty;
    38    (2) on or after March first, two thousand twenty, reported  in  person
    39  to  such  member's  usual place of public employment at the direction of
    40  such member's public employer or to any alternate worksite  as  directed
    41  by  such  public employer, provided that such alternate worksite was not
    42  such member's home or residence;
    43    (3) contracted COVID-19 within forty-five days after any such date  of
    44  reporting  to work in person, as confirmed by a positive laboratory test
    45  or as diagnosed before or after  such  member's  death  by  a  licensed,
    46  certified,  registered  or  authorized physician, nurse practitioner, or
    47  physician's assistant currently in good standing in  any  state  or  the
    48  District of Columbia, or a physician, nurse practitioner, or physician's
    49  assistant  authorized  to practice in New York by executive order during
    50  the declared COVID-19 state of emergency; and
    51    (4) Such member died on or before December thirty-first, two  thousand
    52  twenty,  and  COVID-19  caused or contributed to such member's death, as
    53  documented on such member's death certificate,  or  as  certified  by  a
    54  physician,  nurse  practitioner,  or  physician's assistant described in
    55  subparagraph three of this paragraph who determines  with  a  reasonable
    56  degree  of  medical certainty that COVID-19 caused or contributed to the

        A. 10528                           12

     1  member's death, such member's statutory  beneficiary  shall  receive  an
     2  accidental death benefit if such statutory beneficiary elects conversion
     3  of  the  member's service or disability retirement benefit into an acci-
     4  dental death benefit.
     5    (d)  Such  member's statutory beneficiary, as defined pursuant to this
     6  section, for purposes of accidental death  benefits  payable  from  such
     7  member's  retirement  system under this section, may, within ninety days
     8  of such member's retirement or September  first,  two  thousand  twenty,
     9  whichever  is later, apply to such member's retirement system to request
    10  the conversion of such member's service or disability retirement benefit
    11  into an accidental death benefit. For purposes of the salary  base  upon
    12  which  the  accidental death benefit is calculated, such member shall be
    13  deemed to have died on the date of such member's retirement. At the time
    14  of such conversion, such  statutory  beneficiary  shall  relinquish  all
    15  rights to the prospective benefits payable under the service or disabil-
    16  ity  retirement  statute,  including any post-retirement death benefits,
    17  since such member's death. If the statutory beneficiary is not the  only
    18  beneficiary receiving or entitled to receive a benefit under the service
    19  or  disability retirement statute including, but not limited to, a post-
    20  retirement death benefit or benefit paid  or  payable  pursuant  to  the
    21  member's  option selection, the accidental death benefit payments to the
    22  statutory beneficiary will be reduced by any amounts paid or payable  to
    23  any other statutory beneficiary.
    24    (e) In order to be eligible for the benefit described in this subdivi-
    25  sion,  the  applicable  retirement  system  or systems are authorized to
    26  promulgate rules and regulations to administer this  benefit  including,
    27  but  not  limited  to,  requiring a statement to be filed confirming the
    28  member contracted COVID-19 and the dates and locations of such  member's
    29  employment.
    30    §  8.  The  administrative  code of the city of New York is amended by
    31  adding a new section 13-149.1 to read as follows:
    32    § 13-149.1 COVID-19 benefit.  1. Notwithstanding any  other  provision
    33  of  this  title or of any general, special or local law to the contrary,
    34  and solely for the purpose of determining eligibility for benefits under
    35  this section, where:
    36    (a) 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    (b)  such  member  contracted  COVID-19  within  forty-five days after
    42  reporting to work as described in paragraph (a) of this subdivision,  as
    43  confirmed  by a positive laboratory test or as diagnosed before or after
    44  such member's death by a licensed, certified, registered  or  authorized
    45  physician,  nurse  practitioner,  or  physician's assistant currently in
    46  good standing in any state or the District of Columbia, or a  physician,
    47  nurse  practitioner,  or physician's assistant authorized to practice in
    48  New York by executive order during the declared COVID-19 state of  emer-
    49  gency; and
    50    (c)  Such member died on or before December thirty-first, two thousand
    51  twenty, and COVID-19 caused or contributed to such  member's  death,  as
    52  documented  on  such  member's  death  certificate, or as certified by a
    53  physician, nurse practitioner, or  physician's  assistant  described  in
    54  paragraph  (b)  of  this  subdivision  who  determines with a reasonable
    55  degree of medical certainty that COVID-19 caused or contributed  to  the
    56  member's  death,  such  member's  statutory beneficiary shall receive an

        A. 10528                           13

     1  accidental death benefit, unless such statutory  beneficiary  elects  to
     2  receive an ordinary death benefit.
     3    2.  Any  amount  payable as a result of this title shall be reduced by
     4  any amount paid by such member's retirement system to any  recipient  of
     5  ordinary death benefits under this title.
     6    3.  Notwithstanding  any  provision  of  this title or of any general,
     7  special or local law to the contrary, and  solely  for  the  purpose  of
     8  determining eligibility for benefits under this section, where a member:
     9    (a) retired from his or her retirement system on or after March first,
    10  two thousand twenty, and before July first, two thousand twenty;
    11    (b)  on  or after March first, two thousand twenty, reported in person
    12  to such member's usual place of public employment at  the  direction  of
    13  such  member's  public employer or to any alternate worksite as directed
    14  by such public employer, provided that such alternate worksite  was  not
    15  such member's home or residence;
    16    (c)  contracted COVID-19 within forty-five days after any such date of
    17  reporting to work in person, as confirmed by a positive laboratory  test
    18  or  as  diagnosed  before  or  after  such member's death by a licensed,
    19  certified, registered or authorized physician,  nurse  practitioner,  or
    20  physician's  assistant  currently  in  good standing in any state or the
    21  District of Columbia, or a physician, nurse practitioner, or physician's
    22  assistant authorized to practice in New York by executive  order  during
    23  the declared COVID-19 state of emergency; and
    24    (d)  Such member died on or before December thirty-first, two thousand
    25  twenty, and COVID-19 caused or contributed to such  member's  death,  as
    26  documented  on  such  member's  death  certificate, or as certified by a
    27  physician, nurse practitioner, or  physician's  assistant  described  in
    28  paragraph  (c)  of  this  subdivision  who  determines with a reasonable
    29  degree of medical certainty that COVID-19 caused or contributed  to  the
    30  member's  death,  such  member's  statutory beneficiary shall receive an
    31  accidental death benefit if such statutory beneficiary elects conversion
    32  of the member's service or disability retirement benefit into  an  acci-
    33  dental death benefit.
    34    4.  Such  member's  statutory beneficiary, as defined pursuant to this
    35  title, for purposes of  accidental  death  benefits  payable  from  such
    36  member's  retirement system under this title, may, within ninety days of
    37  such member's retirement or September first, two thousand twenty, which-
    38  ever is later, apply to such member's retirement system to  request  the
    39  conversion  of  such  member's  service or disability retirement benefit
    40  into an accidental death benefit. For purposes of the salary  base  upon
    41  which  the  accidental death benefit is calculated, such member shall be
    42  deemed to have died on the date of such member's retirement. At the time
    43  of such conversion, such  statutory  beneficiary  shall  relinquish  all
    44  rights to the prospective benefits payable under the service or disabil-
    45  ity  retirement  statute,  including any post-retirement death benefits,
    46  since such member's death. If the statutory beneficiary is not the  only
    47  beneficiary receiving or entitled to receive a benefit under the service
    48  or  disability retirement statute including, but not limited to, a post-
    49  retirement death benefit or benefit paid  or  payable  pursuant  to  the
    50  member's  option selection, the accidental death benefit payments to the
    51  statutory beneficiary will be reduced by any amounts paid or payable  to
    52  any other statutory beneficiary.
    53    5.  In  order  to be eligible for the benefit described in this title,
    54  the applicable retirement system or systems are authorized to promulgate
    55  rules and regulations to administer  this  benefit  including,  but  not
    56  limited  to,  requiring  a  statement  to be filed confirming the member

        A. 10528                           14

     1  contracted COVID-19 and the dates and locations of such member's employ-
     2  ment.
     3    §  9.  The  administrative  code of the city of New York is amended by
     4  adding a new section 13-244.1 to read as follows:
     5    § 13-244.1 COVID-19 benefit.  1. Notwithstanding any  other  provision
     6  of  this  title or of any general, special or local law to the contrary,
     7  and solely for the purpose of determining eligibility for benefits under
     8  this section, where:
     9    (a) a member reported in person to such member's usual place of public
    10  employment at the direction of such member's public employer or  to  any
    11  alternate  worksite  as  directed  by  such public employer, on or after
    12  March first, two thousand twenty, provided that such alternate  worksite
    13  was not such member's home or residence;
    14    (b)  such  member  contracted  COVID-19  within  forty-five days after
    15  reporting to work as described in paragraph (a) of this subdivision,  as
    16  confirmed  by a positive laboratory test or as diagnosed before or after
    17  such member's death by a licensed, certified, registered  or  authorized
    18  physician,  nurse  practitioner,  or  physician's assistant currently in
    19  good standing in any state or the District of Columbia, or a  physician,
    20  nurse  practitioner,  or physician's assistant authorized to practice in
    21  New York by executive order during the declared COVID-19 state of  emer-
    22  gency; and
    23    (c)  Such member died on or before December thirty-first, two thousand
    24  twenty, and COVID-19 caused or contributed to such  member's  death,  as
    25  documented  on  such  member's  death  certificate, or as certified by a
    26  physician, nurse practitioner, or  physician's  assistant  described  in
    27  paragraph  (b)  of  this  subdivision  who  determines with a reasonable
    28  degree of medical certainty that COVID-19 caused or contributed  to  the
    29  member's  death,  such  member's  statutory beneficiary shall receive an
    30  accidental death benefit, unless such statutory  beneficiary  elects  to
    31  receive an ordinary death benefit.
    32    2.  Any  amount  payable as a result of this title shall be reduced by
    33  any amount paid by such member's retirement system to any  recipient  of
    34  ordinary death benefits under this title.
    35    3.  Notwithstanding  any  provision  of  this title or of any general,
    36  special or local law to the contrary, and  solely  for  the  purpose  of
    37  determining eligibility for benefits under this section, where a member:
    38    (a) retired from his or her retirement system on or after March first,
    39  two thousand twenty, and before July first, two thousand twenty;
    40    (b)  on  or after March first, two thousand twenty, reported in person
    41  to such member's usual place of public employment at  the  direction  of
    42  such  member's  public employer or to any alternate worksite as directed
    43  by such public employer, provided that such alternate worksite  was  not
    44  such member's home or residence;
    45    (c)  contracted COVID-19 within forty-five days after any such date of
    46  reporting to work in person, as confirmed by a positive laboratory  test
    47  or  as  diagnosed  before  or  after  such member's death by a licensed,
    48  certified, registered or authorized physician,  nurse  practitioner,  or
    49  physician's  assistant  currently  in  good standing in any state or the
    50  District of Columbia, or a physician, nurse practitioner, or physician's
    51  assistant authorized to practice in New York by executive  order  during
    52  the declared COVID-19 state of emergency; and
    53    (d)  Such member died on or before December thirty-first, two thousand
    54  twenty, and COVID-19 caused or contributed to such  member's  death,  as
    55  documented  on  such  member's  death  certificate, or as certified by a
    56  physician, nurse practitioner, or  physician's  assistant  described  in

        A. 10528                           15

     1  paragraph  (c)  of  this  subdivision  who  determines with a reasonable
     2  degree of medical certainty that COVID-19 caused or contributed  to  the
     3  member's  death,  such  member's  statutory beneficiary shall receive an
     4  accidental death benefit if such statutory beneficiary elects conversion
     5  of  the  member's service or disability retirement benefit into an acci-
     6  dental death benefit.
     7    4. Such member's statutory beneficiary, as defined  pursuant  to  this
     8  title,  for  purposes  of  accidental  death  benefits payable from such
     9  member's retirement system under this title, may, within ninety days  of
    10  such member's retirement or September first, two thousand twenty, which-
    11  ever  is  later, apply to such member's retirement system to request the
    12  conversion of such member's service  or  disability  retirement  benefit
    13  into  an  accidental death benefit. For purposes of the salary base upon
    14  which the accidental death benefit is calculated, such member  shall  be
    15  deemed to have died on the date of such member's retirement. At the time
    16  of  such  conversion,  such  statutory  beneficiary shall relinquish all
    17  rights to the prospective benefits payable under the service or disabil-
    18  ity retirement statute, including any  post-retirement  death  benefits,
    19  since  such member's death. If the statutory beneficiary is not the only
    20  beneficiary receiving or entitled to receive a benefit under the service
    21  or disability retirement statute including, but not limited to, a  post-
    22  retirement  death  benefit  or  benefit  paid or payable pursuant to the
    23  member's option selection, the accidental death benefit payments to  the
    24  statutory  beneficiary will be reduced by any amounts paid or payable to
    25  any other statutory beneficiary.
    26    5. In order to be eligible for the benefit described  in  this  title,
    27  the applicable retirement system or systems are authorized to promulgate
    28  rules  and  regulations  to  administer  this benefit including, but not
    29  limited to, requiring a statement to  be  filed  confirming  the  member
    30  contracted COVID-19 and the dates and locations of such member's employ-
    31  ment.
    32    §  10.  The  administrative code of the city of New York is amended by
    33  adding a new section 13-347.1 to read as follows:
    34    § 13-347.1 COVID-19 benefit. 1. Notwithstanding any other provision of
    35  this title or of any general, special or local law to the contrary,  and
    36  solely  for  the  purpose  of determining eligibility for benefits under
    37  this section, where:
    38    (a) a member reported in person to such member's usual place of public
    39  employment at the direction of such member's public employer or  to  any
    40  alternate  worksite  as  directed  by  such public employer, on or after
    41  March first, two thousand twenty, provided that such alternate  worksite
    42  was not such member's home or residence;
    43    (b)  such  member  contracted  COVID-19  within  forty-five days after
    44  reporting to work as described in paragraph (a) of this subdivision,  as
    45  confirmed  by a positive laboratory test or as diagnosed before or after
    46  such member's death by a licensed, certified, registered  or  authorized
    47  physician,  nurse  practitioner,  or  physician's assistant currently in
    48  good standing in any state or the District of Columbia, or a  physician,
    49  nurse  practitioner,  or physician's assistant authorized to practice in
    50  New York by executive order during the declared COVID-19 state of  emer-
    51  gency; and
    52    (c)  Such member died on or before December thirty-first, two thousand
    53  twenty, and COVID-19 caused or contributed to such  member's  death,  as
    54  documented  on  such  member's  death  certificate, or as certified by a
    55  physician, nurse practitioner, or  physician's  assistant  described  in
    56  paragraph  (b)  of  this  subdivision  who  determines with a reasonable

        A. 10528                           16

     1  degree of medical certainty that COVID-19 caused or contributed  to  the
     2  member's  death,  such  member's  statutory beneficiary shall receive an
     3  accidental death benefit, unless such statutory  beneficiary  elects  to
     4  receive an ordinary death benefit.
     5    2.  Any  amount  payable as a result of this title shall be reduced by
     6  any amount paid by such member's retirement system to any  recipient  of
     7  ordinary death benefits under this title.
     8    3.  Notwithstanding  any  provision  of  this title or of any general,
     9  special or local law to the contrary, and  solely  for  the  purpose  of
    10  determining eligibility for benefits under this section, where a member:
    11    (a) retired from his or her retirement system on or after March first,
    12  two thousand twenty, and before July first, two thousand twenty;
    13    (b)  on  or after March first, two thousand twenty, reported in person
    14  to such member's usual place of public employment at  the  direction  of
    15  such  member's  public employer or to any alternate worksite as directed
    16  by such public employer, provided that such alternate worksite  was  not
    17  such member's home or residence;
    18    (c)  contracted COVID-19 within forty-five days after any such date of
    19  reporting to work in person, as confirmed by a positive laboratory  test
    20  or  as  diagnosed  before  or  after  such member's death by a licensed,
    21  certified, registered or authorized physician,  nurse  practitioner,  or
    22  physician's  assistant  currently  in  good standing in any state or the
    23  District of Columbia, or a physician, nurse practitioner, or physician's
    24  assistant authorized to practice in New York by executive  order  during
    25  the declared COVID-19 state of emergency; and
    26    (d)  Such member died on or before December thirty-first, two thousand
    27  twenty, and COVID-19 caused or contributed to such  member's  death,  as
    28  documented  on  such  member's  death  certificate, or as certified by a
    29  physician, nurse practitioner, or  physician's  assistant  described  in
    30  paragraph  (c)  of  this  subdivision  who  determines with a reasonable
    31  degree of medical certainty that COVID-19 caused or contributed  to  the
    32  member's  death,  such  member's  statutory beneficiary shall receive an
    33  accidental death benefit if such statutory beneficiary elects conversion
    34  of the member's service or disability retirement benefit into  an  acci-
    35  dental death benefit.
    36    4.  Such  member's  statutory beneficiary, as defined pursuant to this
    37  title, for purposes of  accidental  death  benefits  payable  from  such
    38  member's  retirement system under this title, may, within ninety days of
    39  such member's retirement or September first, two thousand twenty, which-
    40  ever is later, apply to such member's retirement system to  request  the
    41  conversion  of  such  member's  service or disability retirement benefit
    42  into an accidental death benefit. For purposes of the salary  base  upon
    43  which  the  accidental death benefit is calculated, such member shall be
    44  deemed to have died on the date of such member's retirement. At the time
    45  of such conversion, such  statutory  beneficiary  shall  relinquish  all
    46  rights to the prospective benefits payable under the service or disabil-
    47  ity  retirement  statute,  including any post-retirement death benefits,
    48  since such member's death. If the statutory beneficiary is not the  only
    49  beneficiary receiving or entitled to receive a benefit under the service
    50  or  disability retirement statute including, but not limited to, a post-
    51  retirement death benefit or benefit paid  or  payable  pursuant  to  the
    52  member's  option selection, the accidental death benefit payments to the
    53  statutory beneficiary will be reduced by any amounts paid or payable  to
    54  any other statutory beneficiary.
    55    5.  In  order  to be eligible for the benefit described in this title,
    56  the applicable retirement system or systems are authorized to promulgate

        A. 10528                           17

     1  rules and regulations to administer  this  benefit  including,  but  not
     2  limited  to,  requiring  a  statement  to be filed confirming the member
     3  contracted COVID-19 and the dates and locations of such member's employ-
     4  ment.
     5    §  11.  The  administrative code of the city of New York is amended by
     6  adding a new section 13-544.1 to read as follows:
     7    § 13-544.1 COVID-19 benefit.  1. Notwithstanding any  other  provision
     8  of  this  title or of any general, special or local law to the contrary,
     9  and solely for the purpose of determining eligibility for benefits under
    10  this section, where:
    11    (a) a member reported in person to such member's usual place of public
    12  employment at the direction of such member's public employer or  to  any
    13  alternate  worksite  as  directed  by  such public employer, on or after
    14  March first, two thousand twenty, provided that such alternate  worksite
    15  was not such member's home or residence;
    16    (b)  such  member  contracted  COVID-19  within  forty-five days after
    17  reporting to work as described in paragraph (a) of this subdivision,  as
    18  confirmed  by a positive laboratory test or as diagnosed before or after
    19  such member's death by a licensed, certified, registered  or  authorized
    20  physician,  nurse  practitioner,  or  physician's assistant currently in
    21  good standing in any state or the District of Columbia, or a  physician,
    22  nurse  practitioner,  or physician's assistant authorized to practice in
    23  New York by executive order during the declared COVID-19 state of  emer-
    24  gency; and
    25    (c)  Such member died on or before December thirty-first, two thousand
    26  twenty, and COVID-19 caused or contributed to such  member's  death,  as
    27  documented  on  such  member's  death  certificate, or as certified by a
    28  physician, nurse practitioner, or  physician's  assistant  described  in
    29  paragraph  (b)  of  this  subdivision  who  determines with a reasonable
    30  degree of medical certainty that COVID-19 caused or contributed  to  the
    31  member's  death,  such  member's  statutory beneficiary shall receive an
    32  accidental death benefit, unless such statutory  beneficiary  elects  to
    33  receive an ordinary death benefit.
    34    2.  Any  amount  payable as a result of this title shall be reduced by
    35  any amount paid by such member's retirement system to any  recipient  of
    36  ordinary death benefits under this title.
    37    3.  Notwithstanding  any  provision  of  this title or of any general,
    38  special or local law to the contrary, and  solely  for  the  purpose  of
    39  determining eligibility for benefits under this section, where a member:
    40    (a) retired from his or her retirement system on or after March first,
    41  two thousand twenty, and before July first, two thousand twenty;
    42    (b)  on  or after March first, two thousand twenty, reported in person
    43  to such member's usual place of public employment at  the  direction  of
    44  such  member's  public employer or to any alternate worksite as directed
    45  by such public employer, provided that such alternate worksite  was  not
    46  such member's home or residence;
    47    (c)  contracted COVID-19 within forty-five days after any such date of
    48  reporting to work in person, as confirmed by a positive laboratory  test
    49  or  as  diagnosed  before  or  after  such member's death by a licensed,
    50  certified, registered or authorized physician,  nurse  practitioner,  or
    51  physician's  assistant  currently  in  good standing in any state or the
    52  District of Columbia, or a physician, nurse practitioner, or physician's
    53  assistant authorized to practice in New York by executive  order  during
    54  the declared COVID-19 state of emergency; and
    55    (d)  Such member died on or before December thirty-first, two thousand
    56  twenty, and COVID-19 caused or contributed to such  member's  death,  as

        A. 10528                           18

     1  documented  on  such  member's  death  certificate, or as certified by a
     2  physician, nurse practitioner, or  physician's  assistant  described  in
     3  paragraph  (c)  of  this  subdivision  who  determines with a reasonable
     4  degree  of  medical certainty that COVID-19 caused or contributed to the
     5  member's death, such member's statutory  beneficiary  shall  receive  an
     6  accidental death benefit if such statutory beneficiary elects conversion
     7  of  the  member's service or disability retirement benefit into an acci-
     8  dental death benefit.
     9    4. Such member's statutory beneficiary, as defined  pursuant  to  this
    10  title,  for  purposes  of  accidental  death  benefits payable from such
    11  member's retirement system under this title, may, within ninety days  of
    12  such member's retirement or September first, two thousand twenty, which-
    13  ever  is  later, apply to such member's retirement system to request the
    14  conversion of such member's service  or  disability  retirement  benefit
    15  into  an  accidental death benefit. For purposes of the salary base upon
    16  which the accidental death benefit is calculated, such member  shall  be
    17  deemed to have died on the date of such member's retirement. At the time
    18  of  such  conversion,  such  statutory  beneficiary shall relinquish all
    19  rights to the prospective benefits payable under the service or disabil-
    20  ity retirement statute, including any  post-retirement  death  benefits,
    21  since  such member's death. If the statutory beneficiary is not the only
    22  beneficiary receiving or entitled to receive a benefit under the service
    23  or disability retirement statute including, but not limited to, a  post-
    24  retirement  death  benefit  or  benefit  paid or payable pursuant to the
    25  member's option selection, the accidental death benefit payments to  the
    26  statutory  beneficiary will be reduced by any amounts paid or payable to
    27  any other statutory beneficiary.
    28    5. In order to be eligible for the benefit described  in  this  title,
    29  the applicable retirement system or systems are authorized to promulgate
    30  rules  and  regulations  to  administer  this benefit including, but not
    31  limited to, requiring a statement to  be  filed  confirming  the  member
    32  contracted COVID-19 and the dates and locations of such member's employ-
    33  ment.
    34    §  12. The heads and boards of the retirement systems described herein
    35  are hereby authorized to promulgate rules and regulations  to  implement
    36  the  provisions of this act, including guidance on what shall constitute
    37  a positive diagnosis of COVID-19 from a physician,  nurse  practitioner,
    38  or physician's assistant in the absence of a laboratory test.
    39    § 13. Notwithstanding any other provision of law to the contrary, none
    40  of  the  provisions  of  this  act shall be subject to section 25 of the
    41  retirement and social security law.
    42    § 14. This act shall take effect immediately and shall  be  deemed  to
    43  have  been in full force and effect on and after March 1, 2020; provided
    44  that the provisions of this act shall expire and be deemed  repealed  on
    45  December 31, 2020.
          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 died
        on or before December 31, 2020 either due to COVID-19, or  had  COVID-19
        as  a  contributing factor in the member's death. The member's statutory
        beneficiary can elect to receive either the  accidental  death  benefit,
        consisting  of  a  lifetime  annuity  of 50% of the member's most recent

        A. 10528                           19

        year's salary, or the ordinary death benefit, generally consisting of  a
        lump sum equal to three times the member'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 July 1, 2020, reported to  work  at  the  direction  of  such
        member's  employer,  contracted  COVID-19 within 45 days of reporting to
        work, and then died on or before December 31, 2020 either due to  COVID-
        19,  or had COVID-19 as a contributing factor in the member's death, the
        member's statutory beneficiary may, within  90  days  of  such  member's
        retirement,  or  September 1, 2020, whichever is later, elect to convert
        the retirement benefit into an accidental  death  benefit.    Any  other
        benefit  paid  will  be  used  as an offset against the accidental death
        benefit.
          This act shall be deemed to have been in full force and effect  as  of
        March  1,  2020,  but shall expire and be deemed repealed as of December
        31, 2020.
          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.
        Currently,  the  beneficiary of a retiree who dies within the first year
        of retirement is generally eligible for a benefit equal to one and  one-
        half  times  the  retiree's last year of salary, and possibly, depending
        upon the retiree's benefit option elected at retirement, a  continuation
        of all or a portion of the retiree's monthly benefit.
          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: $300,000
          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, and for retirees  the
        optional  form  of  payment  elected  at retirement. 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 2020-30 dated May 28, 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:

        A. 10528                           20

          This bill would allow a beneficiary of any member of a public  retire-
        ment  system  to  be  paid an accidental death benefit, as if the member
        died in the performance and discharge of duty, provided that the member
          a. physically reported for work on or after March 1, 2020, and
          b. contracted COVID-19 within 45 days from such a work date, and
          c. died from such disease on or before December 31, 2020.
          A  positive test result, death certificate citing COVID-19, or certif-
        ication  by  certain  medical  personnel  is  sufficient  to   establish
        contraction and death from COVID-19.
          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:
          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 28, 2020, and intended for  use  only  during
        the  2020  Legislative Session, is Fiscal Note No. 2020-121, prepared by
        the Actuary for the New York State and Local Retirement System.
          FISCAL NOTE.--Pursuant to Legislative  Law, Section 50:

        A. 10528                           21

          SUMMARY OF BILL: This  proposed  legislation  (see  Appendix),  as  it
        relates  to  the  New  York  City  Pension  Funds and Retirement Systems
        (NYCRS), 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 Accidental Death Benefits, less other stat-
        utory  benefits paid or payable, to beneficiaries of certain members and
        retirees of NYCRS who physically reported to non-home work sites on  and
        after March 1, 2020 and died on or before December 31, 2020 due to Coro-
        navirus  Disease  2019  (COVID-19) that was contracted within 45 days of
        such reporting to work.
          Beneficiaries of deceased members, including  beneficiaries  of  those
        who retired between March 1, 2020 and July 1, 2020, who meet the enumer-
        ated  qualifications  would be eligible for an Accidental Death Benefit,
        less any other statutory benefits paid or payable.
          In determining whether Accidental Death Benefits should be awarded,  a
        deceased  member  or  retiree must have a positive lab test for COVID-19
        within 45 days of reporting to such work assignment, or have been  diag-
        nosed  with  such  condition,  within  the same period, from a qualified
        medical provider, either before  or  after  the  member's  or  retiree's
        death.  The  beneficiary  of  such deceased member or retiree would also
        have to show that that COVID-19 was the cause or contributing factor  in
        the member's or retiree's death, as documented by a death certificate or
        by a qualified health care provider.
          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-
        dental Death Benefit equal to 50%  of  Final  Average  Salary  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 July 1, 2020 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 NYCRS 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

        A. 10528                           22

                              NYCERS        TRS         BERS
        Age < 40             $ 543,300    $ 326,200   $ 256,000
        40 <= Age < 60         398,700      297,500     172,100
        Age >= 60              210,200      188,800     105,900
        All Ages             $ 406,700    $ 296,700   $ 174,800

                              POLICE         FIRE      All Systems
        Age < 40            $ 1,926,300  $ 1,816,100    $ 731,600
        40 <= Age < 60        2,226,300    2,302,700      534,000
        Age >= 60             1,695,600    1,633,600      204,400
        All Ages            $ 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 ACCNY. 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
                                          Death
                              NYCERS          TRS         BERS
        Age < 40            $  64,300    $   38,600  $    30,300
        40 <= Age < 60         47,200        35,200       20,400
        Age >= 60              24,900        22,300       12,500
        All Ages            $  48,100    $   35,100  $    20,300

                              POLICE         FIRE      All Systems
        Age < 40            $ 227,800    $  214,800     $ 86,500
        40 <= Age < 60        263,300       272,400       63,200
        Age >= 60             200,600       193,200       24,200
        All Ages            $ 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
        Age < 40             52,782              48,861               4,810
        40 <= Age < 60      106,335              60,632              14,809
        Age >= 60            32,384              13,843               6,206
        All Ages            191,501             123,336              25,825

        A. 10528                           23

        Counts               POLICE               FIRE            All Systems
        Age < 40             21,945               5,369             133,767
        40 <= Age < 60       14,267               5,623             201,666
        Age >= 60               189                 252              52,874
        All Ages             36,401              11,244             388,307

        Average Age          NYCERS               TRS                 BERS
        Age < 40               33.0                32.5                33.3
        40 <= Age < 60         50.1                48.7                50.7
        Age >= 60              64.1                64.3                64.5
        All Ages               47.7                44.1                50.8
        Average Age          POLICE               FIRE            All Systems
        Age < 40               32.1                32.7                32.7
        40 <= Age < 60         46.1                47.0                49.3
        Age >= 60              61.9                61.9                64.2
        All Ages               37.7                40.5                45.6

        Average Service      NYCERS               TRS                 BERS
        Age < 40                4.7                 5.8                 3.5
        40 <= Age < 60         13.6                14.9                 9.1
        Age >= 60              19.7                19.8                14.0
        All Ages               12.2                11.8                 9.2
        Average Service      POLICE               FIRE            All Systems
        Age < 40                7.0                 6.6                 5.5
        40 <= Age < 60         18.7                19.7                14.2
        Age >= 60              31.7                34.9                19.2
        All Ages               11.7                13.8                11.9

        Average Salary       NYCERS               TRS                 BERS
        Age < 40           $ 68,800            $ 78,800            $ 58,700
        40 <= Age < 60       81,800              95,900              52,700
        Age >= 60            81,900              89,700              46,700
        All Ages           $ 78,200            $ 88,400            $ 52,400
        Average Salary       POLICE               FIRE            All Systems
        Age < 40          $ 101,800            $ 93,600            $ 78,500
        40 <= Age < 60      138,800             141,300              89,600
        Age >= 60           163,300             158,200              80,500
        All Ages          $ 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 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-
        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.

        A. 10528                           24

          * 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  2020-45  dated  May  28,
        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.
feedback