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Office of the New York State Comptroller’s Seal

NYS Comptroller

Thomas P. DiNapoli

Police and Fire Plan

For Tier 1, 2, 5 and 6 Members, and Tier 3 Members Covered by Article 11

(Sections 375-b and 375-c)

Special Accidental Death Benefit


If you die under circumstances that permit payment of the accidental death benefit, a special accidental death benefit will be paid to your surviving spouse. If the surviving spouse receiving the special accidental death benefit dies, this benefit will be paid to your children who are under the age of 18, or if they are students, until the age of 23.

The Benefit

The special accidental death benefit is a pension equal to your salary reduced by:

  • The accidental death benefit without reductions; and
  • The Social Security benefit payable.

The salary used to compute the special accidental death benefit will not be less than:

  • The full salary you would have earned in the highest grade-step; or
  • If you were in the highest grade-step of a supervisory position, the salary that would have been payable to a police superior officer or a fire officer.