(a) If a member dies as the result of a personal injury or disease arising solely and exclusively out of and in the course of his or her employment by the city, and the board finds that his or her death, injury or disease resulting in death is the result of his or her actual performance of duty in the employ of the city, the applicable benefits provided in this division (a) shall be paid, subject to the condition that workers' compensation is granted on account of the member's death.
(1) The member's accumulated contributions account at the time of death shall be paid in accordance with § 39.247.
(2) A pension of one-third of the deceased member's final average pay shall be paid the spouse. The spouse's pension:
A. Shall terminate upon the spouse's death; and
B. Shall be subject to § 39.244.
(3) If, in addition to a spouse who is entitled to a pension payable from the retirement system, the deceased member leaves an eligible child or eligible handicapped child, each child shall receive a pension of an equal share of one-sixth of the member's final average pay. A child's pension shall terminate upon the attainment of age 18 years, or adoption, marriage or death. A handicapped child's pension shall terminate upon adoption, marriage, full recovery from handicap or death. Upon termination of a child's or handicapped child's pension, the pensions payable to the member's remaining eligible children, if any, shall be adjusted to an equal share of one-sixth of the member's final average pay, provided, however, the minimum benefit for this division (a)(3) shall be $200 per month for each eligible child. Any child's or handicapped child's pension shall be subject to § 39.244.
(4) If there is no spouse surviving the deceased member, or if the spouse dies and an eligible child or eligible handicapped child survives, the child shall each receive a pension of one-fourth of the member's final average pay. If there are more than two surviving children, each child shall receive a pension of an equal share of one-half of the member's final average pay. Upon termination of a child's or handicapped child's pension as provided in division (a)(3) above, the pensions payable to the member's remaining eligible children, if any, shall be adjusted to an equal share of one-half of the member's final average pay, provided that any child's pension shall not exceed one-fourth of the member's final average pay, provided, however, the minimum benefit for this division (a)(4) shall be $200 per month for each eligible child. Any child's or handicapped child's pension shall be subject to § 39.244.
(5) If the deceased member leaves neither a spouse nor children eligible to receive pensions under this section, a father and mother, or either of them, whom the board finds to be dependent upon the member for financial support, shall each receive a pension of one-sixth of the member's final average pay. A parent's pension:
A. Shall not exceed $600 per year; and
B. Shall be subject to § 39.244.
(b) Notwithstanding any provision in the retirement system to the contrary, distributions upon the death of a member shall be made in accordance with the following requirements and shall otherwise comply with Internal Revenue Code § 401(a)(9) and the rulings pertaining thereto. If it is determined that the distribution of a member's interest has begun and the member dies before the entire interest has been distributed to the member, the remaining portion of the interest shall be distributed at least as rapidly as under the method of distribution selected by the member at retirement. If a member dies before beginning to receive any distributions of the interest under the retirement system, then any death benefits shall be distributed to the beneficiaries by December 31 of the calendar year in which the fifth anniversary of the date of death occurs. However, the five-year distribution requirement shall not apply to any portion of the deceased member's interest which is payable to or for a designated beneficiary. In that event, the portion may be distributed over the life of the designated beneficiary (or over a period not extending beyond the life expectancy of the beneficiary), provided the distributions begin not later than December 1 of the calendar year immediately following the calendar year in which the member died.
(c) Any death benefit payable under this section shall be compared with the death benefits payable under § 39.246, and the higher death benefit shall be paid.
(1957 Rev. Ords., § 2.528; 1992 Code, § 35-40) (Ord. 49-80, passed 6-9-1980; Ord. 108-85, passed 12-2-1985; Ord. 110-89, passed 10-16-1989; Ord. 110-90, passed 12-3-1990; Ord. 104-92, passed 12-7-1992; Ord. 118-16, passed 12-20-2016)