§ 35.072  DEATH BENEFITS FOR FIREFIGHTER AND POLICE PARTICIPANTS.
   (A)   The spouse, qualified domestic partner or other dependent of any firefighter or police participant who has completed at least five years of service with either department and who dies other than in the line of duty from any cause shall be entitled to a pension based upon the deceased participant’s accrued benefit under the retirement system in the amount that would have been payable to the deceased participant if the participant had elected a joint and 100% spousal survivor benefit or joint and 100% qualified domestic partner survivor benefit, as the case may be, on the day before the participant’s death. Payments to the spouse or qualified domestic partner, as the case may be, shall commence as of the participant’s normal retirement date. The participant’s spouse or qualified domestic partner, as the case may be, shall have the right to request early commencement of the accrued benefit at any time prior to the normal retirement date, subject to actuarial reduction for early commencement of payments. In the event that a deceased firefighter or police participant leaves no spouse or qualified domestic partner, as the case may be, surviving, a survivor pension benefit based on the firefighter or police participant’s accrued benefit shall be payable monthly to the legally appointed guardian of any surviving dependent or dependents of the deceased firefighter or police participant until the youngest child is no longer considered a dependent, for the use and benefit of the dependent or dependents, in an actuarially equivalent amount determined as if the deceased firefighter or police participant had been married or a party to a civil union, as the case may be, at the time of his death to a spouse or qualified domestic partner, as the case may be, of the same age, had retired or terminated service with the city on the day before his or her death, and had elected to have his or her vested benefit paid in the form of a joint and 50% spousal survivor annuity or joint and 50% qualified domestic partner survivor annuity, as the case may be, actuarially adjusted (in the case of death before the firefighter or police participant’s normal retirement date) as if the surviving spouse or qualified domestic partner, as the case may be, had elected early commencement.
   (B)   (1)   In the event of the death of a firefighter or police participant in the line of duty, regardless of length of service, the spouse or qualified domestic partner, as the case may be, of the firefighter or police participant shall be entitled to receive a pension in an amount equal to the greater of:
         (a)   The participant’s accrued benefit at the time of the participant’s death determined as if the participant had retired or terminated service with the city and elected to receive benefits in the form of a joint and 100% spousal survivor annuity or a joint and 100% qualified domestic partner survivor annuity, as the case may be, on the day before the participant’s death; or
         (b)   A pension benefit equal to 50% of the firefighter or police participant’s final average base pay payable in the form of an actuarially equivalent joint and 100% spousal survivor annuity or joint and 100% qualified domestic partner survivor annuity, as the case may be, in either case payable immediately, but without actuarial reduction for early commencement.
      (2)   In the event that a deceased firefighter or police participant leaves no spouse or qualified domestic partner, as the case may be, surviving, a survivor pension benefit based on the firefighter or police participant’s accrued benefit shall be payable monthly to the legally appointed guardian of any surviving dependent or dependents of the deceased firefighter or police participant until the youngest child is no longer considered a dependent, for the use and benefit of the dependent or dependents, in an actuarially equivalent amount determined as if the deceased firefighter or police participant had been married or a party to a civil union, as the case may be, at the time of his death to a spouse or qualified domestic partner, as the case may be, of the same age, had retired or terminated service with the city on the day before his or her death, and had elected to have his or her vested benefit paid in the form of a joint and 50% spousal survivor annuity or joint and 50% qualified domestic partner survivor annuity, as the case may be, actuarially adjusted (in the case of death before the firefighter or police participant’s normal retirement date) as if the surviving spouse or qualified domestic partner, as the case may be, had elected early commencement.
(Ord. passed 1-24-2011)