La. Admin. Code tit. 58 § V-907

Current through Register Vol. 50, No. 11, November 20, 2024

Section V-907 - Preretirement Death Benefits

A. Nonduty Deaths

1. If an actively employed firefighter in the new system or one in the old system electing coverage under the new system, who is eligible by age and service to retire, should die a nonduty death, and if he had been married for two years or more at the time of his death, the surviving spouse may elect one of the following death benefits:

a. the surviving spouse shall receive an annuity payable for the duration of her life and calculated as if the employee had retired prior to death (R.S. 11:3385, Option 2, penultimate paragraph); or

b. the surviving spouse may alternatively receive a refund of the employee's accumulated contributions, in lump sum.

2. If an actively employed firefighter in the new system or one in the old system electing coverage under the new system, who is eligible by age and service to retire, should die a nonduty death, and if the firefighter had been married for less than two years or was unmarried at the time of his death, the designated beneficiary may elect one of the following death benefits:

a. the designated beneficiary shall receive an annuity payable for the duration of his or her life and calculated as if the employee had retired prior to death (R.S. 11:3385, Option 2, penultimate paragraph); or

b. the designated beneficiary may alternatively receive a refund of the employee's accumulated contributions, in lump sum.

3. If an actively employed firefighter in the new system or one in the old system electing coverage under the new system, who is eligible by age and service to retire, should die a nonduty death, and if the firefighter had been married for less than two years or was unmarried at the time of his death, and if the firefighter has failed to designate a beneficiary to receive any death benefits payable, a refund of the employee's accumulated contributions, in lump sum, shall be paid to the person or persons who meet the trustees' definition of Legal Representatives, as defined in Article I.5 hereof.

NOTE: Where no beneficiary has been designated, the legal representative will receive a refund of the employee's contributions plus interest earned thereon.

4. If an actively employed firefighter in the new system, or one in the old system electing coverage under the new system, who is not eligible by age and service to retire when he suffers a nonduty death, his designated beneficiary may elect payment to the statutory beneficiaries of the benefits set forth in R.S. 11:3378.A(2) and R.S. 11:3378.B or may elect to receive a refund of the employee's contributions.

5. If an actively employed firefighter in the new system, or one in the old system electing coverage under the new system, who is not eligible by age and service to retire when he suffers a nonduty death, and he fails to designate a beneficiary to receive any death benefits payable, a refund of the employee's accumulated contributions, in lump sum, shall be paid to the person or persons who meet the definition of Legal Representatives, as defined in Article I.5 hereof.

6. If an actively employed firefighter in the new system, or one in the old system electing coverage under the new system, who is not eligible by age and service to retire when he suffers a nonduty death, and the firefighter is survived by dependent minor children or physically or mentally handicapped dependent children, each child will receive a death benefit set forth in R.S. 11:3378.A(2).

B. On-Duty Deaths

1. If an actively employed firefighter in the new system, or one in the old system electing coverage under the new system, whether or not he is eligible by age and service to retire when he suffers death in the line of duty, the surviving spouse shall elect one of the following death benefits:

a. the surviving spouse shall receive an annuity payable for the duration of her life and calculated as if the participant had survived till he had 20 years service at the same salary and elected to retire under R.S. 33:2117.4, Option 2 with no reduction for age at the date of retirement. The Option 2 calculation shall be based on his age and the age of his widow at the date of death (R.S. 11:3385, last paragraph); or

b. the surviving spouse may alternatively receive a refund of the employee's accumulated contributions, in lump sum.

2. If an actively employed firefighter in the new system, or one in the old system electing coverage under the new system, whether or not he is eligible by age and service to retire when he suffers death in the line of duty, and if the employee is unmarried at the time of death, his designated beneficiary may elect one of the following death benefits:

a. the designated beneficiary shall receive an annuity payable for the duration of her life and calculated as if the participant had survived till he had 20 years service at the same salary and elected to retire under R.S. 11:3385, Option 2 with no reduction for age at the date of retirement. The Option 2 calculation shall be based on his age and the age of his designated beneficiary at the date of death (R.S. 11:3385, last paragraph); or

b. the designated beneficiary may elect to receive a refund of the employee's accumulated contributions, in lump sum.

3. If an actively employed firefighter in the new system, or one in the old system electing coverage under the new system, whether or not he is eligible by age and service to retire when he suffers death in the line of duty, and is unmarried at the time of death but has failed to designate a beneficiary, a refund of the employee's accumulated contributions, in lump sum, shall be payable to the person or persons who meet the trustees' definition of Legal Representatives, as defined in Article I.5 hereof.

La. Admin. Code tit. 58, § V-907

Promulgated by the Board of Trustees of the Firefighters' Pension and Relief Fund for the City of New Orleans and Vicinity, LR 20:184 (February 1994).

AUTHORITY NOTE: Promulgated in accordance with R.S. 11:3361 and R.S. 11:3378 et seq.

NOTE: Where no beneficiary has been designated, the legal representative shall receive a refund of the employee's contribution plus interest earned thereon.