Section 361-A. Special accidental death benefit

a. Notwithstanding any
  other provision of law, a widow or  widower  or  the  deceased  member's
  children  under  the  age of eighteen or, if a student, under the age of
  twenty-three, if the widow or widower has died who is or  are  receiving
  the accidental death benefit provided by section three hundred sixty-one
  of this chapter, shall also be paid the special accidental death benefit
  authorized by this section.
    b.  The  special  accidental  death  benefit shall be payable from the
  pension accumulation fund, and shall consist of a pension which is equal
  to the salary of the deceased member reduced by the sum of each  of  the
  following  benefits  received  by  the  widow or widower or the deceased
  member's children under the age of eighteen or, if a student, under  the
  age of twenty-three, if the widow or widower has died, on account of the
  death of the deceased member:
    1. The total accidental death benefit, without a reduction pursuant to
  section three hundred sixty-four of this chapter, and
    2. The social security benefit payable on July first, nineteen hundred
  seventy-eight  for death occurring prior to July first, nineteen hundred
  seventy-eight; or the social security benefit payable immediately  after
  death  if  such  death  occurs  on or after July first, nineteen hundred
  seventy-eight. In the event the social security benefit is reduced to an
  amount less than that noted in this paragraph,  the  amount  of  special
  accidental  death benefit shall be increased by the amount of the social
  security reduction.
    In the case of a deceased member who  died  prior  to  January  first,
  nineteen  hundred  seventy-eight  the  salary  shall  be  increased by a
  percentage which shall be determined on the basis of the consumer  price
  index  (all  items--U.S.  city  average), published by the United States
  bureau of labor statistics. The percentage shall be  determined  as  the
  ratio  of  two  indexes,  the denominator of which is the average of the
  twelve monthly consumer price indexes of the calendar year of the  death
  of  the  member  and the numerator of which is the average of the twelve
  monthly consumer price indexes for the calendar  year  nineteen  hundred
  seventy-seven. Said ratio, minus one, shall be expressed as a percentage
  and shall be adjusted to the nearest one-tenth of one per centum.
    c.  Commencing  July  first,  two thousand nine the special accidental
  death benefit paid to a  widow  or  widower  or  the  deceased  member's
  children  under  the  age of eighteen or, if a student, under the age of
  twenty-three, if the widow or widower has died, shall  be  escalated  by
  adding  thereto  an  additional percentage of the salary of the deceased
  member, as increased pursuant to  subdivision  b  of  this  section,  in
  accordance with the following schedule:
       calendar year of death
       of the deceased member              per centum
            1977 or prior                    157.5%
            1978                             150.0%
            1979                             142.7%
            1980                             135.7%
            1981                             128.8%
            1982                             122.1%
            1983                             115.7%
            1984                             109.4%
            1985                             103.3%
            1986                              97.4%
            1987                              91.6%
            1988                              86.0%
            1989                              80.6%
            1990                              75.4%

            1991                              70.2%
            1992                              65.3%
            1993                              60.5%
            1994                              55.8%
            1995                              51.3%
            1996                              46.9%
            1997                              42.6%
            1998                              38.4%
            1999                              34.4%
            2000                              30.5%
            2001                              26.7%
            2002                              23.0%
            2003                              19.4%
            2004                              15.9%
            2005                              12.6%
            2006                               9.3%
            2007                               6.1%
            2008                               3.0%
            2009                               0.0%
    d.  For  the  purpose  of  this  section,  salary shall be the regular
  compensation earned during the member's last twelve months of service in
  full pay status as a member, or, if he or she had not  completed  twelve
  months of service prior to the date of death, the compensation he or she
  would  have  earned  had he or she worked for the twelve months prior to
  such date, provided that for the purpose of  any  payment  on  or  after
  January first, two thousand one the term salary shall in no case be less
  than  the  full  salary  payable  to  a  police  officer  in the highest
  grade-step (in the case of a deceased police officer) or  a  firefighter
  in  the highest grade-step (in the case of a deceased firefighter) while
  employed by a  department  or  uniformed  force  on  the  date  of  such
  employee's  death.  Provided further that for the purpose of any payment
  on or after January first, two thousand one, the term salary shall in no
  case be less than the earnings that would have been payable to a  police
  superior  officer  were  he  or  she  in  the  highest  grade-step  of a
  supervisory position (in the case of a police superior officer  deceased
  on  or  after  January first, two thousand one who had been appointed to
  and was serving in such a supervisory position) or  payable  to  a  fire
  officer  were  he  or  she  in  the  highest grade-step of a supervisory
  position (in the case of a fire officer deceased  on  or  after  January
  first,  two  thousand  one  who had been appointed to and was serving in
  such a supervisory position) employed by a department or uniformed force
  on the date of such employee's death.
    e. The special accidental death benefit 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 a student, shall have attained the  age  of
  twenty-three or sooner die, then to
    2.  His  or her child or children under age eighteen or, if a student,
  under  the  age  of  twenty-three,  divided  in  such  manner   as   the
  comptroller,  in  his  discretion,  shall  determine. Such pension shall
  continue in the same amount as received by the member's widow or widower
  as a joint and survivor  pension  until  every  such  child  shall  have
  attained age eighteen or, if a student, attained the age of twenty-three
  or sooner die.
    f.  For  purposes  of  this section, the term "student" means 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.
    * NB There are 2 § 361-a's