Section 361. Accidental death benefit

a. An accidental death benefit and
  the reserve-for-increased-take-home-pay shall be payable upon the  death
  of a member if, upon application, filed within two years after the death
  of  such  member  the  comptroller  shall determine, on the basis of the
  evidence, that such member:
    1. Died before the effective date of his retirement,  as  the  natural
  and proximate result of an accident sustained in the performance of duty
  in the service upon which his membership was based, and
    2. Did not cause such accident by his own willful negligence, and
    3.  At  the  time  of  such  accident  was  actually  a  member of the
  policemen's and firemen's retirement system.
  Where  the  claimant  is  an  infant  or  is  mentally   or   physically
  incapacitated,  and  because of the aforesaid disability application for
  accidental death benefit is not filed within the time specified by  this
  subdivision,  or where a person entitled to make a claim dies before the
  expiration of the time so specified, the comptroller in  his  discretion
  may  grant leave to file such application within a reasonable time after
  the expiration of the time specified in this subdivision.
    Notwithstanding the provisions of section two hundred  forty-two,  two
  hundred forty-three or two hundred forty-four of the military law or the
  provisions  of  any other law to the contrary and solely for the purpose
  of determining  eligibility  for  an  accidental  death  benefit  and/or
  special  accidental  death benefit, a member shall be considered to have
  died as the natural and proximate result of an accident sustained in the
  performance of duty provided such member  was  on  the  payroll  in  the
  service upon which membership is based at the time he or she was ordered
  to  active  duty, other than for training purposes, pursuant to Title 10
  of the United States Code, with the armed forces of  the  United  States
  and died while on such active duty on or after the effective date of the
  chapter of the laws of two thousand five which added this paragraph.
    b.       The      accidental      death      benefit      and      the
  reserve-for-increased-take-home-pay shall be payable  from  the  pension
  reserve  fund.  Such accidental death benefit shall consist of a pension
  of one-half of the member's final average salary. The  payment  of  such
  pension  shall  be  subject  to  the provisions of section three hundred
  sixty-four  of  this  article.  The  reserve-for-increased-take-home-pay
  shall be paid in a lump sum to those entitled thereto in accordance with
  subdivision  d  of  this section. The member's accumulated contributions
  shall be refunded in accordance with  subdivision  d  of  section  three
  hundred fifty-one of this article.
    c.  The  accidental  death benefit payable pursuant to this section on
  account of a member whose:
    1. Service was on other than a full-time basis  at  the  time  of  his
  death, and
    2. Death was the natural and proximate result of an accident sustained
  while  a  member and while in the performance of duty, shall be equal to
  the benefit that would be paid  on  account  of  such  member  were  his
  service on a full-time basis.
    d.   The   pension   on   account   of   accidental   death   and  the
  reserve-for-increased-take-home-pay shall be paid to:
    1. The member's widow  or  widower  to  continue  during  his  or  her
  lifetime.    If  he or she shall leave no widow or widower, or if his or
  her widow or widower shall die before all his or her children shall have
  attained age eighteen, or if students, before all of his or her children
  shall have attained age twenty-three, or sooner die, then to
    2. His or her child or children under age eighteen, or,  if  students,
  his  or  her  children under age twenty-three, divided in such manner as
  the comptroller, in his discretion, shall determine. Such pension  shall

  continue  as  a  joint and survivor pension until every such child shall
  have attained age eighteen, or, if a student, shall  have  attained  age
  twenty-three,  or  sooner die. If no widow or widower or child under age
  eighteen,  or,  if a student, under age twenty-three, shall survive such
  member, at the time of his or her death, then to
    3. His or her dependent father or dependent mother, as he or she shall
  have nominated by written designation duly acknowledged and  filed  with
  the  comptroller. Such pension shall continue for the life of the parent
  so designated. If there be no such designation, then to
    4.  His  or  her  dependent  father  or  dependent  mother,   as   the
  comptroller,  in  his  discretion,  shall  determine. Such pension shall
  continue for the life of the parent so elected.
    For purposes of this subdivision, student shall mean a person enrolled
  in an accredited institution of higher education  for  at  least  twelve
  semester  hours for a semester of not less than fifteen weeks, inclusive
  of examination periods; or  eight  semester  hours  a  quarter;  or,  in
  programs  not  organized  on  a  semester  or quarter basis, twenty-four
  semester hours for an academic year of not more than  twelve  months  or
  the  equivalent,  as  determined  by  the  commissioner  of education. A
  student shall be considered full-time for  a  program  organized  on  an
  academic-year  basis  only if the student has filed a plan of study with
  the institution for the entire academic year.