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S04681 Summary:

BILL NOS04681
 
SAME ASSAME AS A03988
 
SPONSORGOUNARDES
 
COSPNSRBIAGGI, BROUK, COMRIE, GAUGHRAN, HINCHEY, MANNION, PARKER
 
MLTSPNSR
 
Add §§61-b, 361-b, 509-a & 607-i, R & SS L; amd §§512 & 2575, Ed L; amd §1266-h, Pub Auth L; add §§13-149.1, 13-244.1, 13-347.1 & 13-544.1, NYC Ad Cd
 
Establishes a coronavirus disease 2019 (COVID-19) public employee death benefit for individuals who reported to their usual place of employment or an alternate worksite at the direction of their employer on or after March 1, 2020 and such individual contracted COVID-19 within 45 days of reporting to such workplace as confirmed by a laboratory test or by a licensed physician and such individual died on or before December 31, 2022.
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S04681 Actions:

BILL NOS04681
 
02/08/2021REFERRED TO CIVIL SERVICE AND PENSIONS
02/22/2021COMMITTEE DISCHARGED AND COMMITTED TO RULES
02/22/2021ORDERED TO THIRD READING CAL.371
03/01/2021SUBSTITUTED BY A3988
 A03988 AMEND= Abbate
 01/29/2021referred to governmental employees
 02/02/2021reported referred to ways and means
 02/03/2021reported referred to rules
 02/03/2021reported
 02/03/2021rules report cal.17
 02/03/2021ordered to third reading rules cal.17
 02/03/2021passed assembly
 02/03/2021delivered to senate
 02/03/2021REFERRED TO CIVIL SERVICE AND PENSIONS
 03/01/2021SUBSTITUTED FOR S4681
 03/01/20213RD READING CAL.371
 03/01/2021PASSED SENATE
 03/01/2021RETURNED TO ASSEMBLY
 03/12/2021delivered to governor
 03/12/2021signed chap.78
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S04681 Committee Votes:

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S04681 Floor Votes:

There are no votes for this bill in this legislative session.
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S04681 Text:



 
                STATE OF NEW YORK
        ________________________________________________________________________
 
                                          4681
 
                               2021-2022 Regular Sessions
 
                    IN SENATE
 
                                    February 8, 2021
                                       ___________
 
        Introduced by Sen. GOUNARDES -- read twice and ordered printed, and when
          printed to be committed to the Committee on Civil Service and Pensions
 
        AN  ACT  to  amend the retirement and social security law, the education
          law, the public authorities law and the  administrative  code  of  the
          city  of  New  York, in relation to establishing a coronavirus disease
          2019 (COVID-19)  benefit  for  public  employee  death  benefits;  and
          providing for the repeal of such provisions upon the expiration there-
          of
 
          The  People of the State of New York, represented in Senate and Assem-
        bly, do enact as follows:
 
     1    Section 1. The retirement and social security law is amended by adding
     2  a new section 61-b to read as follows:
     3    § 61-b. COVID-19 benefit. a. Notwithstanding any  other  provision  of
     4  this  article  or  of any general, special or local law to the contrary,
     5  and solely for the purpose of determining eligibility for benefits under
     6  this section, where:
     7    1. A member reported in person to such member's usual place of  public
     8  employment  at  the direction of such member's public employer or to any
     9  alternate worksite as directed by such  public  employer,  on  or  after
    10  March  first, two thousand twenty, provided that such alternate worksite
    11  was not such member's home or residence;
    12    2. Such  member  contracted  COVID-19  within  forty-five  days  after
    13  reporting  to  work as described in paragraph one of this subdivision as
    14  confirmed by a positive laboratory test or as diagnosed before or  after
    15  such  member's  death by a licensed, certified, registered or authorized
    16  physician, nurse practitioner, or  physician's  assistant  currently  in
    17  good  standing in any state or the District of Columbia, or a physician,
    18  nurse practitioner, or physician's assistant authorized to  practice  in
    19  New  York by executive order during the declared COVID-19 state of emer-
    20  gency; and
 
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD08806-02-1

        S. 4681                             2
 
     1    3. Such member died on or before December thirty-first,  two  thousand
     2  twenty-two,  and  COVID-19 caused or contributed to such member's death,
     3  as documented on such member's death certificate, or as certified  by  a
     4  physician,  nurse  practitioner,  or  physician's assistant described in
     5  paragraph  two  of  this  subdivision  who  determines with a reasonable
     6  degree of medical certainty that COVID-19 caused or contributed  to  the
     7  member's  death,  such  member's  statutory beneficiary shall receive an
     8  accidental death benefit, unless such statutory  beneficiary  elects  to
     9  receive an ordinary death benefit.
    10    b.  Any amount payable as a result of this section shall be reduced by
    11  any amount paid by such member's retirement system to any  recipient  of
    12  ordinary death benefits under this article.
    13    c. 1. Notwithstanding any provision of this article or of any general,
    14  special  or  local  law  to  the contrary, and solely for the purpose of
    15  determining eligibility for benefits under this section, where a member:
    16    (i) retired from his or her retirement system on or after March first,
    17  two thousand twenty, and before July first, two thousand twenty;
    18    (ii) on or after March first, two thousand twenty, reported in  person
    19  to  such  member's  usual place of public employment at the direction of
    20  such member's public employer or to any alternate worksite  as  directed
    21  by  such  public employer, provided that such alternate worksite was not
    22  such member's home or residence;
    23    (iii) contracted COVID-19 within forty-five days after any  such  date
    24  of  reporting  to  work in person, as confirmed by a positive laboratory
    25  test or as diagnosed before or after such member's death by a  licensed,
    26  certified,  registered  or  authorized physician, nurse practitioner, or
    27  physician's assistant currently in good standing in  any  state  or  the
    28  District of Columbia, or a physician, nurse practitioner, or physician's
    29  assistant  authorized  to practice in New York by executive order during
    30  the declared COVID-19 state of emergency; and
    31    (iv) such member died on or before December thirty-first, two thousand
    32  twenty, and COVID-19 caused or contributed to such  member's  death,  as
    33  documented  on  such  member's  death  certificate, or as certified by a
    34  physician, nurse practitioner, or  physician's  assistant  described  in
    35  subparagraph  (iii)  of  this paragraph who determines with a reasonable
    36  degree of medical certainty that COVID-19 caused or contributed  to  the
    37  member's  death,  such  member's  statutory beneficiary shall receive an
    38  accidental death benefit if such statutory beneficiary elects conversion
    39  of the member's service or disability retirement benefit into  an  acci-
    40  dental death benefit.
    41    2. Such member's statutory beneficiary, as defined under this article,
    42  for  purposes  of  accidental  death benefits payable from such member's
    43  retirement system under this article, may, within ninety  days  of  such
    44  member's  retirement  or September first, two thousand twenty, whichever
    45  is later, apply to  such  member's  retirement  system  to  request  the
    46  conversion  of  such  member's  service or disability retirement benefit
    47  into an accidental death benefit. For purposes of the salary  base  upon
    48  which  the  accidental death benefit is calculated, such member shall be
    49  deemed to have died on the date of such member's retirement. At the time
    50  of such conversion, such  statutory  beneficiary  shall  relinquish  all
    51  rights to the prospective benefits payable under the service or disabil-
    52  ity  retirement  statute,  including any post-retirement death benefits,
    53  since such member's death. If the statutory beneficiary is not the  only
    54  beneficiary receiving or entitled to receive a benefit under the service
    55  or disability retirement statute, including, but not limited to, a post-
    56  retirement  death  benefit  or  benefit  paid or payable pursuant to the

        S. 4681                             3
 
     1  member's option selection, the accidental death benefit payments to  the
     2  statutory  beneficiary will be reduced by any amounts paid or payable to
     3  any other statutory beneficiary.
     4    d.  In order to be eligible for the benefit described in this section,
     5  the applicable retirement system or systems are authorized to promulgate
     6  rules and regulations to administer  this  benefit  including,  but  not
     7  limited  to,  requiring  a  statement  to be filed confirming the member
     8  contracted COVID-19 and the dates and locations of the member's  employ-
     9  ment.
    10    § 2. The retirement and social security law is amended by adding a new
    11  section 361-b to read as follows:
    12    §  361-b. COVID-19 benefit.  a. Notwithstanding any other provision of
    13  this article or of any general, special or local law  to  the  contrary,
    14  and solely for the purpose of determining eligibility for benefits under
    15  this section, where:
    16    1.  A member reported in person to such member's usual place of public
    17  employment at the direction of such member's public employer or  to  any
    18  alternate  worksite  as  directed  by  such public employer, on or after
    19  March first, two thousand twenty, provided that such alternate  worksite
    20  was not such member's home or residence;
    21    2.  Such  member  contracted  COVID-19  within  forty-five  days after
    22  reporting to work as described in paragraph one of this  subdivision  as
    23  confirmed  by a positive laboratory test or as diagnosed before or after
    24  such member's death by a licensed, certified, registered  or  authorized
    25  physician,  nurse  practitioner,  or  physician's assistant currently in
    26  good standing in any state or the District of Columbia, or a  physician,
    27  nurse  practitioner,  or physician's assistant authorized to practice in
    28  New York by executive order during the declared COVID-19 state of  emer-
    29  gency; and
    30    3.  Such  member died on or before December thirty-first, two thousand
    31  twenty-two, and COVID-19 caused or contributed to such  member's  death,
    32  as  documented  on such member's death certificate, or as certified by a
    33  physician, nurse practitioner, or  physician's  assistant  described  in
    34  paragraph  two  of  this  subdivision  who  determines with a reasonable
    35  degree of medical certainty that COVID-19 caused or contributed  to  the
    36  member's  death,  such  member's  statutory beneficiary shall receive an
    37  accidental death benefit, unless such statutory  beneficiary  elects  to
    38  receive an ordinary death benefit.
    39    b.  Any amount payable as a result of this section shall be reduced by
    40  any amount paid by such member's retirement system to any  recipient  of
    41  ordinary death benefits under this article.
    42    c. 1. Notwithstanding any provision of this article or of any general,
    43  special  or  local  law  to  the contrary, and solely for the purpose of
    44  determining eligibility for benefits under this section, where a member:
    45    (i) retired from his or her retirement system on or after March first,
    46  two thousand twenty, and before July first, two thousand twenty;
    47    (ii) on or after March first, two thousand twenty, reported in  person
    48  to  such  member's  usual place of public employment at the direction of
    49  such member's public employer or to any alternate worksite  as  directed
    50  by  such  public employer, provided that such alternate worksite was not
    51  such member's home or residence;
    52    (iii) contracted COVID-19 within forty-five days after any  such  date
    53  of  reporting  to  work in person, as confirmed by a positive laboratory
    54  test or as diagnosed before or after such member's death by a  licensed,
    55  certified,  registered  or  authorized physician, nurse practitioner, or
    56  physician's assistant currently in good standing in  any  state  or  the

        S. 4681                             4

     1  District of Columbia, or a physician, nurse practitioner, or physician's
     2  assistant  authorized  to practice in New York by executive order during
     3  the declared COVID-19 state of emergency; and
     4    (iv) such member died on or before December thirty-first, two thousand
     5  twenty,  and  COVID-19  caused or contributed to such member's death, as
     6  documented on such member's death certificate,  or  as  certified  by  a
     7  physician,  nurse  practitioner,  or  physician's assistant described in
     8  subparagraph (iii) of this paragraph who determines  with  a  reasonable
     9  degree  of  medical certainty that COVID-19 caused or contributed to the
    10  member's death, such member's statutory  beneficiary  shall  receive  an
    11  accidental death benefit if such statutory beneficiary elects conversion
    12  of  the  member's service or disability retirement benefit into an acci-
    13  dental death benefit.
    14    2. Such member's statutory beneficiary, as defined under this article,
    15  for purposes of accidental death benefits  payable  from  such  member's
    16  retirement  system  under  this article, may, within ninety days of such
    17  member's retirement or September first, two thousand  twenty,  whichever
    18  is  later,  apply  to  such  member's  retirement  system to request the
    19  conversion of such member's service  or  disability  retirement  benefit
    20  into  an  accidental death benefit. For purposes of the salary base upon
    21  which the accidental death benefit is calculated, such member  shall  be
    22  deemed to have died on the date of such member's retirement. At the time
    23  of  such  conversion,  such  statutory  beneficiary shall relinquish all
    24  rights to the prospective benefits payable under the service or disabil-
    25  ity retirement statute, including any  post-retirement  death  benefits,
    26  since  such member's death. If the statutory beneficiary is not the only
    27  beneficiary receiving or entitled to receive a benefit under the service
    28  or disability retirement statute, including, but not limited to, a post-
    29  retirement death benefit or benefit paid  or  payable  pursuant  to  the
    30  member's  option selection, the accidental death benefit payments to the
    31  statutory beneficiary will be reduced by any amounts paid or payable  to
    32  any other statutory beneficiary.
    33    d.  In order to be eligible for the benefit described in this section,
    34  the applicable retirement system or systems are authorized to promulgate
    35  rules and regulations to administer  this  benefit  including,  but  not
    36  limited  to,  requiring  a  statement  to be filed confirming the member
    37  contracted COVID-19 and the dates and locations of the member's  employ-
    38  ment.
    39    § 3. The retirement and social security law is amended by adding a new
    40  section 509-a to read as follows:
    41    §  509-a. COVID-19 benefit.  a. Notwithstanding any other provision of
    42  this article or of any general, special or local law  to  the  contrary,
    43  and solely for the purpose of determining eligibility for benefits under
    44  this section, where:
    45    1.  A member reported in person to such member's usual place of public
    46  employment at the direction of such member's public employer or  to  any
    47  alternate  worksite  as  directed  by  such public employer, on or after
    48  March first, two thousand twenty, provided that such alternate  worksite
    49  was not such member's home or residence;
    50    2.  Such  member  contracted  COVID-19  within  forty-five  days after
    51  reporting to work as described in paragraph one of this  subdivision  as
    52  confirmed  by a positive laboratory test or as diagnosed before or after
    53  such member's death by a licensed, certified, registered  or  authorized
    54  physician,  nurse  practitioner,  or  physician's assistant currently in
    55  good standing in any state or the District of Columbia, or a  physician,
    56  nurse  practitioner,  or physician's assistant authorized to practice in

        S. 4681                             5
 
     1  New York by executive order during the declared COVID-19 state of  emer-
     2  gency; and
     3    3.  Such  member died on or before December thirty-first, two thousand
     4  twenty-two, and COVID-19 caused or contributed to such  member's  death,
     5  as  documented  on such member's death certificate, or as certified by a
     6  physician, nurse practitioner, or  physician's  assistant  described  in
     7  paragraph  two  of  this  subdivision  who  determines with a reasonable
     8  degree of medical certainty that COVID-19 caused or contributed  to  the
     9  member's  death,  such  member's  statutory beneficiary shall receive an
    10  accidental death benefit, unless such statutory  beneficiary  elects  to
    11  receive an ordinary death benefit.
    12    b.  Any amount payable as a result of this section shall be reduced by
    13  any amount paid by such member's retirement system to any  recipient  of
    14  ordinary death benefits under this article.
    15    c. 1. Notwithstanding any provision of this article or of any general,
    16  special  or  local  law  to  the contrary, and solely for the purpose of
    17  determining eligibility for benefits under this section, where a member:
    18    (i) retired from his or her retirement system on or after March first,
    19  two thousand twenty, and before July first, two thousand twenty;
    20    (ii) on or after March first, two thousand twenty, reported in  person
    21  to  such  member's  usual place of public employment at the direction of
    22  such member's public employer or to any alternate worksite  as  directed
    23  by  such  public employer, provided that such alternate worksite was not
    24  such member's home or residence;
    25    (iii) contracted COVID-19 within forty-five days after any  such  date
    26  of  reporting  to  work in person, as confirmed by a positive laboratory
    27  test or as diagnosed before or after such member's death by a  licensed,
    28  certified,  registered  or  authorized physician, nurse practitioner, or
    29  physician's assistant currently in good standing in  any  state  or  the
    30  District of Columbia, or a physician, nurse practitioner, or physician's
    31  assistant  authorized  to practice in New York by executive order during
    32  the declared COVID-19 state of emergency; and
    33    (iv) such member died on or before December thirty-first, two thousand
    34  twenty, and COVID-19 caused or contributed to such  member's  death,  as
    35  documented  on  such  member's  death  certificate, or as certified by a
    36  physician, nurse practitioner, or  physician's  assistant  described  in
    37  subparagraph  (iii)  of  this paragraph who determines with a reasonable
    38  degree of medical certainty that COVID-19 caused or contributed  to  the
    39  member's  death,  such  member's  statutory beneficiary shall receive an
    40  accidental death benefit if such statutory beneficiary elects conversion
    41  of the member's service or disability retirement benefit into  an  acci-
    42  dental death benefit.
    43    2. Such member's statutory beneficiary, as defined under this article,
    44  for  purposes  of  accidental  death benefits payable from such member's
    45  retirement system under this article, may, within ninety  days  of  such
    46  member's  retirement  or September first, two thousand twenty, whichever
    47  is later, apply to  such  member's  retirement  system  to  request  the
    48  conversion  of  such  member's  service or disability retirement benefit
    49  into an accidental death benefit. For purposes of the salary  base  upon
    50  which  the  accidental death benefit is calculated, such member shall be
    51  deemed to have died on the date of such member's retirement. At the time
    52  of such conversion, such  statutory  beneficiary  shall  relinquish  all
    53  rights to the prospective benefits payable under the service or disabil-
    54  ity  retirement  statute,  including any post-retirement death benefits,
    55  since such member's death. If the statutory beneficiary is not the  only
    56  beneficiary receiving or entitled to receive a benefit under the service

        S. 4681                             6
 
     1  or disability retirement statute, including, but not limited to, a post-
     2  retirement  death  benefit  or  benefit  paid or payable pursuant to the
     3  member's option selection, the accidental death benefit payments to  the
     4  statutory  beneficiary will be reduced by any amounts paid or payable to
     5  any other statutory beneficiary.
     6    d. In order to be eligible for the benefit described in this  section,
     7  the applicable retirement system or systems are authorized to promulgate
     8  rules  and  regulations  to  administer  this benefit including, but not
     9  limited to, requiring a statement to  be  filed  confirming  the  member
    10  contracted  COVID-19 and the dates and locations of the member's employ-
    11  ment.
    12    § 4. The retirement and social security law is amended by adding a new
    13  section 607-i to read as follows:
    14    § 607-i. COVID-19 benefit.  a. Notwithstanding any other provision  of
    15  this  article  or  of any general, special or local law to the contrary,
    16  and solely for the purpose of determining eligibility for benefits under
    17  this section, where:
    18    1. A member reported in person to such member's usual place of  public
    19  employment  at  the direction of such member's public employer or to any
    20  alternate worksite as directed by such  public  employer,  on  or  after
    21  March  first, two thousand twenty, provided that such alternate worksite
    22  was not such member's home or residence;
    23    2. Such  member  contracted  COVID-19  within  forty-five  days  after
    24  reporting  to  work as described in paragraph one of this subdivision as
    25  confirmed by a positive laboratory test or as diagnosed before or  after
    26  such  member's  death by a licensed, certified, registered or authorized
    27  physician, nurse practitioner, or  physician's  assistant  currently  in
    28  good  standing in any state or the District of Columbia, or a physician,
    29  nurse practitioner, or physician's assistant authorized to  practice  in
    30  New  York by executive order during the declared COVID-19 state of emer-
    31  gency; and
    32    3. Such member died on or before December thirty-first,  two  thousand
    33  twenty-two,  and  COVID-19 caused or contributed to such member's death,
    34  as documented on such member's death certificate, or as certified  by  a
    35  physician,  nurse  practitioner,  or  physician's assistant described in
    36  paragraph two of this  subdivision  who  determines  with  a  reasonable
    37  degree  of  medical certainty that COVID-19 caused or contributed to the
    38  member's death, such member's statutory  beneficiary  shall  receive  an
    39  accidental  death  benefit,  unless such statutory beneficiary elects to
    40  receive an ordinary death benefit.
    41    b. Any amount payable as a result of this section shall be reduced  by
    42  any  amount  paid by such member's retirement system to any recipient of
    43  ordinary death benefits under this article.
    44    c. 1. Notwithstanding any provision of this article or of any general,
    45  special or local law to the contrary, and  solely  for  the  purpose  of
    46  determining eligibility for benefits under this section, where a member:
    47    (i) retired from his or her retirement system on or after March first,
    48  two thousand twenty, and before July first, two thousand twenty;
    49    (ii)  on or after March first, two thousand twenty, reported in person
    50  to such member's usual place of public employment at  the  direction  of
    51  such  member's  public employer or to any alternate worksite as directed
    52  by such public employer, provided that such alternate worksite  was  not
    53  such member's home or residence;
    54    (iii)  contracted  COVID-19 within forty-five days after any such date
    55  of reporting to work in person, as confirmed by  a  positive  laboratory
    56  test  or as diagnosed before or after such member's death by a licensed,

        S. 4681                             7
 
     1  certified, registered or authorized physician,  nurse  practitioner,  or
     2  physician's  assistant  currently  in  good standing in any state or the
     3  District of Columbia, or a physician, nurse practitioner, or physician's
     4  assistant  authorized  to practice in New York by executive order during
     5  the declared COVID-19 state of emergency; and
     6    (iv) such member died on or before December thirty-first, two thousand
     7  twenty, and COVID-19 caused or contributed to such  member's  death,  as
     8  documented  on  such  member's  death  certificate, or as certified by a
     9  physician, nurse practitioner, or  physician's  assistant  described  in
    10  subparagraph  (iii)  of  this paragraph who determines with a reasonable
    11  degree of medical certainty that COVID-19 caused or contributed  to  the
    12  member's  death,  such  member's  statutory beneficiary shall receive an
    13  accidental death benefit if such statutory beneficiary elects conversion
    14  of the member's service or disability retirement benefit into  an  acci-
    15  dental death benefit.
    16    2. Such member's statutory beneficiary, as defined under this article,
    17  for  purposes  of  accidental  death benefits payable from such member's
    18  retirement system under this article, may, within ninety  days  of  such
    19  member's  retirement  or September first, two thousand twenty, whichever
    20  is later, apply to  such  member's  retirement  system  to  request  the
    21  conversion  of  such  member's  service or disability retirement benefit
    22  into an accidental death benefit. For purposes of the salary  base  upon
    23  which  the  accidental death benefit is calculated, such member shall be
    24  deemed to have died on the date of such member's retirement. At the time
    25  of such conversion, such  statutory  beneficiary  shall  relinquish  all
    26  rights to the prospective benefits payable under the service or disabil-
    27  ity  retirement  statute,  including any post-retirement death benefits,
    28  since such member's death. If the statutory beneficiary is not the  only
    29  beneficiary receiving or entitled to receive a benefit under the service
    30  or disability retirement statute, including, but not limited to, a post-
    31  retirement  death  benefit  or  benefit  paid or payable pursuant to the
    32  member's option selection, the accidental death benefit payments to  the
    33  statutory  beneficiary will be reduced by any amounts paid or payable to
    34  any other statutory beneficiary.
    35    d. In order to be eligible for the benefit described in this  section,
    36  the applicable retirement system or systems are authorized to promulgate
    37  rules  and  regulations  to  administer  this benefit including, but not
    38  limited to, requiring a statement to  be  filed  confirming  the  member
    39  contracted  COVID-19 and the dates and locations of the member's employ-
    40  ment.
    41    § 5. Section 512 of the education law  is  amended  by  adding  a  new
    42  subdivision h to read as follows:
    43    h.  1.  Notwithstanding  any other provision of this article or of any
    44  general, special or local law  to  the  contrary,  and  solely  for  the
    45  purpose  of  determining  eligibility  for  benefits under this section,
    46  where:
    47    (A) a member reported in person to such member's usual place of public
    48  employment at the direction of such member's public employer or  to  any
    49  alternate  worksite  as  directed  by  such public employer, on or after
    50  March first, two thousand twenty, provided that such alternate  worksite
    51  was not such member's home or residence;
    52    (B)  such  member  contracted  COVID-19  within  forty-five days after
    53  reporting to work as described in subparagraph (A) of this paragraph  as
    54  confirmed  by a positive laboratory test or as diagnosed before or after
    55  such member's death by a licensed, certified, registered  or  authorized
    56  physician,  nurse  practitioner,  or  physician's assistant currently in

        S. 4681                             8
 
     1  good standing in any state or the District of Columbia, or a  physician,
     2  nurse  practitioner,  or physician's assistant authorized to practice in
     3  New York by executive order during the declared COVID-19 state of  emer-
     4  gency; and
     5    (C)  such member died on or before December thirty-first, two thousand
     6  twenty-two, and COVID-19 caused or contributed to such  member's  death,
     7  as  documented  on such member's death certificate, or as certified by a
     8  physician, nurse practitioner, or  physician's  assistant  described  in
     9  subparagraph  (B)  of  this  paragraph  who determines with a reasonable
    10  degree of medical certainty that COVID-19 caused or contributed  to  the
    11  member's  death,  such  member's  statutory beneficiary shall receive an
    12  accidental death benefit, unless such statutory  beneficiary  elects  to
    13  receive an ordinary death benefit.
    14    2.  Any amount payable as a result of this section shall be reduced by
    15  any amount paid by such member's retirement system to any  recipient  of
    16  ordinary death benefits under this article.
    17    3.  (A) Notwithstanding any provision of this article or of any gener-
    18  al, special or local law to the contrary, and solely for the purpose  of
    19  determining eligibility for benefits under this section, where a member:
    20    (i) retired from his or her retirement system on or after March first,
    21  two thousand twenty, and before July first, two thousand twenty;
    22    (ii)  on or after March first, two thousand twenty, reported in person
    23  to such member's usual place of public employment at  the  direction  of
    24  such  member's  public employer or to any alternate worksite as directed
    25  by such public employer, provided that such alternate worksite  was  not
    26  such member's home or residence;
    27    (iii)  contracted  COVID-19 within forty-five days after any such date
    28  of reporting to work in person, as confirmed by  a  positive  laboratory
    29  test  or as diagnosed before or after such member's death by a licensed,
    30  certified, registered or authorized physician,  nurse  practitioner,  or
    31  physician's  assistant  currently  in  good standing in any state or the
    32  District of Columbia, or a physician, nurse practitioner, or physician's
    33  assistant authorized to practice in New York by executive  order  during
    34  the declared COVID-19 state of emergency; and
    35    (iv) such member died on or before December thirty-first, two thousand
    36  twenty,  and  COVID-19  caused or contributed to such member's death, as
    37  documented on such member's death certificate,  or  as  certified  by  a
    38  physician,  nurse  practitioner,  or  physician's assistant described in
    39  clause (iii) of this  subparagraph  who  determines  with  a  reasonable
    40  degree  of  medical certainty that COVID-19 caused or contributed to the
    41  member's death, such member's statutory  beneficiary  shall  receive  an
    42  accidental death benefit if such statutory beneficiary elects conversion
    43  of  the  member's service or disability retirement benefit into an acci-
    44  dental death benefit.
    45    (B) Such member's statutory beneficiary, as defined under  this  arti-
    46  cle,  for  purposes  of  accidental  death  benefits  payable  from such
    47  member's retirement system under this article, may, within  ninety  days
    48  of  such  member's  retirement  or September first, two thousand twenty,
    49  whichever is later, apply to such member's retirement system to  request
    50  the conversion of such member's service or disability retirement benefit
    51  into  an  accidental death benefit. For purposes of the salary base upon
    52  which the accidental death benefit is calculated, such member  shall  be
    53  deemed to have died on the date of such member's retirement. At the time
    54  of  such  conversion,  such  statutory  beneficiary shall relinquish all
    55  rights to the prospective benefits payable under the service or disabil-
    56  ity retirement statute, including any  post-retirement  death  benefits,

        S. 4681                             9
 
     1  since  such member's death. If the statutory beneficiary is not the only
     2  beneficiary receiving or entitled to receive a benefit under the service
     3  or disability retirement statute, including, but not limited to, a post-
     4  retirement  death  benefit  or  benefit  paid or payable pursuant to the
     5  member's option selection, the accidental death benefit payments to  the
     6  statutory  beneficiary will be reduced by any amounts paid or payable to
     7  any other statutory beneficiary.
     8    4. In order to be eligible for the benefit described in this  subdivi-
     9  sion,  the  applicable  retirement  system  or systems are authorized to
    10  promulgate rules and regulations to administer this  benefit  including,
    11  but  not  limited  to,  requiring a statement to be filed confirming the
    12  member contracted COVID-19 and the dates and locations of  the  member's
    13  employment.
    14    §  6.  Section  2575  of  the education law is amended by adding a new
    15  subdivision 26 to read as follows:
    16    26. (a) Notwithstanding any other provision of this article or of  any
    17  general,  special  or  local  law  to  the  contrary, and solely for the
    18  purpose of determining eligibility  for  benefits  under  this  section,
    19  where:
    20    (i) a member reported in person to such member's usual place of public
    21  employment  at  the direction of such member's public employer or to any
    22  alternate worksite as directed by such  public  employer,  on  or  after
    23  March  first, two thousand twenty, provided that such alternate worksite
    24  was not such member's home or residence;
    25    (ii) such member contracted  COVID-19  within  forty-five  days  after
    26  reporting  to work as described in subparagraph (i) of this paragraph as
    27  confirmed by a positive laboratory test or as diagnosed before or  after
    28  such  member's  death by a licensed, certified, registered or authorized
    29  physician, nurse practitioner, or  physician's  assistant  currently  in
    30  good  standing in any state or the District of Columbia, or a physician,
    31  nurse practitioner, or physician's assistant authorized to  practice  in
    32  New  York by executive order during the declared COVID-19 state of emer-
    33  gency; and
    34    (iii) such member died on or before December thirty-first,  two  thou-
    35  sand  twenty-two,  and  COVID-19  caused or contributed to such member's
    36  death, as documented on such member's death certificate, or as certified
    37  by a physician, nurse practitioner, or physician's  assistant  described
    38  in  subparagraph (ii) of this paragraph who determines with a reasonable
    39  degree of medical certainty that COVID-19 caused or contributed  to  the
    40  member's  death,  such  member's  statutory beneficiary shall receive an
    41  accidental death benefit, unless such statutory  beneficiary  elects  to
    42  receive an ordinary death benefit.
    43    (b)  Any  amount  payable  as  a  result  of this subdivision shall be
    44  reduced by any amount paid by such member's  retirement  system  to  any
    45  recipient of ordinary death benefits under this article.
    46    (c) (i) Notwithstanding any provision of this article or of any gener-
    47  al,  special or local law to the contrary, and solely for the purpose of
    48  determining eligibility for benefits under this section, where a member:
    49    (1) retired from his or her retirement system on or after March first,
    50  two thousand twenty, and before July first, two thousand twenty;
    51    (2) on or after March first, two thousand twenty, reported  in  person
    52  to  such  member's  usual place of public employment at the direction of
    53  such member's public employer or to any alternate worksite  as  directed
    54  by  such  public employer, provided that such alternate worksite was not
    55  such member's home or residence;

        S. 4681                            10
 
     1    (3) contracted COVID-19 within forty-five days after any such date  of
     2  reporting  to work in person, as confirmed by a positive laboratory test
     3  or as diagnosed before or after  such  member's  death  by  a  licensed,
     4  certified,  registered  or  authorized physician, nurse practitioner, or
     5  physician's  assistant  currently  in  good standing in any state or the
     6  District of Columbia, or a physician, nurse practitioner, or physician's
     7  assistant authorized to practice in New York by executive  order  during
     8  the declared COVID-19 state of emergency; and
     9    (4)  such member died on or before December thirty-first, two thousand
    10  twenty, and COVID-19 caused or contributed to such  member's  death,  as
    11  documented  on  such  member's  death  certificate, or as certified by a
    12  physician, nurse practitioner, or  physician's  assistant  described  in
    13  clause  three  of  this  subparagraph  who  determines with a reasonable
    14  degree of medical certainty that COVID-19 caused or contributed  to  the
    15  member's  death,  such  member's  statutory beneficiary shall receive an
    16  accidental death benefit if such statutory beneficiary elects conversion
    17  of the member's service or disability retirement benefit into  an  acci-
    18  dental death benefit.
    19    (ii)  Such  member's  statutory  beneficiary,  as  defined  under this
    20  section, for purposes of accidental death  benefits  payable  from  such
    21  member's  retirement  system under this section, may, within ninety days
    22  of such member's retirement or September  first,  two  thousand  twenty,
    23  whichever  is later, apply to such member's retirement system to request
    24  the conversion of such member's service or disability retirement benefit
    25  into an accidental death benefit. For purposes of the salary  base  upon
    26  which  the  accidental death benefit is calculated, such member shall be
    27  deemed to have died on the date of such member's retirement. At the time
    28  of such conversion, such  statutory  beneficiary  shall  relinquish  all
    29  rights to the prospective benefits payable under the service or disabil-
    30  ity  retirement  statute,  including any post-retirement death benefits,
    31  since such member's death. If the statutory beneficiary is not the  only
    32  beneficiary receiving or entitled to receive a benefit under the service
    33  or disability retirement statute, including, but not limited to, a post-
    34  retirement  death  benefit  or  benefit  paid or payable pursuant to the
    35  member's option selection, the accidental death benefit payments to  the
    36  statutory  beneficiary will be reduced by any amounts paid or payable to
    37  any other statutory beneficiary.
    38    (d) In order to be eligible for the benefit described in this subdivi-
    39  sion, the applicable retirement system  or  systems  are  authorized  to
    40  promulgate  rules  and regulations to administer this benefit including,
    41  but not limited to, requiring a statement to  be  filed  confirming  the
    42  member  contracted  COVID-19 and the dates and locations of the member's
    43  employment.
    44    § 7. Section 1266-h of the public authorities law is amended by adding
    45  a new subdivision 8 to read as follows:
    46    8. (a) Notwithstanding any other provision of this section or  of  any
    47  general,  special  or  local  law  to  the  contrary, and solely for the
    48  purpose of determining eligibility  for  benefits  under  this  section,
    49  where:
    50    (i) a member reported in person to such member's usual place of public
    51  employment  at  the direction of such member's public employer or to any
    52  alternate worksite as directed by such  public  employer,  on  or  after
    53  March  first, two thousand twenty, provided that such alternate worksite
    54  was not such member's home or residence;
    55    (ii) such member contracted  COVID-19  within  forty-five  days  after
    56  reporting  to  work  pursuant  to subparagraph (i) of this paragraph, as

        S. 4681                            11
 
     1  confirmed by a positive laboratory test or as diagnosed before or  after
     2  such  member's  death by a licensed, certified, registered or authorized
     3  physician, nurse practitioner, or  physician's  assistant  currently  in
     4  good  standing in any state or the District of Columbia, or a physician,
     5  nurse practitioner, or physician's assistant authorized to  practice  in
     6  New  York by executive order during the declared COVID-19 state of emer-
     7  gency; and
     8    (iii) Such member died on or before December thirty-first,  two  thou-
     9  sand  twenty-two,  and  COVID-19  caused or contributed to such member's
    10  death, as documented on such member's death certificate, or as certified
    11  by a physician, nurse practitioner, or physician's  assistant  described
    12  in  subparagraph (ii) of this paragraph who determines with a reasonable
    13  degree of medical certainty that COVID-19 caused or contributed  to  the
    14  member's  death,  such  member's  statutory beneficiary shall receive an
    15  accidental death benefit, unless such statutory  beneficiary  elects  to
    16  receive an ordinary death benefit.
    17    (b) Any amount payable as a result of this section shall be reduced by
    18  any  amount  paid by such member's retirement system to any recipient of
    19  ordinary death benefits pursuant to this section.
    20    (c) Notwithstanding any provision of this section or of  any  general,
    21  special  or  local  law  to  the contrary, and solely for the purpose of
    22  determining eligibility for benefits under this section, where a member:
    23    (1) retired from his or her retirement system on or after March first,
    24  two thousand twenty, and before July first, two thousand twenty;
    25    (2) on or after March first, two thousand twenty, reported  in  person
    26  to  such  member's  usual place of public employment at the direction of
    27  such member's public employer or to any alternate worksite  as  directed
    28  by  such  public employer, provided that such alternate worksite was not
    29  such member's home or residence;
    30    (3) contracted COVID-19 within forty-five days after any such date  of
    31  reporting  to work in person, as confirmed by a positive laboratory test
    32  or as diagnosed before or after  such  member's  death  by  a  licensed,
    33  certified,  registered  or  authorized physician, nurse practitioner, or
    34  physician's assistant currently in good standing in  any  state  or  the
    35  District of Columbia, or a physician, nurse practitioner, or physician's
    36  assistant  authorized  to practice in New York by executive order during
    37  the declared COVID-19 state of emergency; and
    38    (4) Such member died on or before December thirty-first, two  thousand
    39  twenty,  and  COVID-19  caused or contributed to such member's death, as
    40  documented on such member's death certificate,  or  as  certified  by  a
    41  physician,  nurse  practitioner,  or  physician's assistant described in
    42  subparagraph three of this paragraph who determines  with  a  reasonable
    43  degree  of  medical certainty that COVID-19 caused or contributed to the
    44  member's death, such member's statutory  beneficiary  shall  receive  an
    45  accidental death benefit if such statutory beneficiary elects conversion
    46  of  the  member's service or disability retirement benefit into an acci-
    47  dental death benefit.
    48    (d) Such member's statutory beneficiary, as defined pursuant  to  this
    49  section,  for  purposes  of  accidental death benefits payable from such
    50  member's retirement system under this section, may, within  ninety  days
    51  of  such  member's  retirement  or September first, two thousand twenty,
    52  whichever is later, apply to such member's retirement system to  request
    53  the conversion of such member's service or disability retirement benefit
    54  into  an  accidental death benefit. For purposes of the salary base upon
    55  which the accidental death benefit is calculated, such member  shall  be
    56  deemed to have died on the date of such member's retirement. At the time

        S. 4681                            12
 
     1  of  such  conversion,  such  statutory  beneficiary shall relinquish all
     2  rights to the prospective benefits payable under the service or disabil-
     3  ity retirement statute, including any  post-retirement  death  benefits,
     4  since  such member's death. If the statutory beneficiary is not the only
     5  beneficiary receiving or entitled to receive a benefit under the service
     6  or disability retirement statute including, but not limited to, a  post-
     7  retirement  death  benefit  or  benefit  paid or payable pursuant to the
     8  member's option selection, the accidental death benefit payments to  the
     9  statutory  beneficiary will be reduced by any amounts paid or payable to
    10  any other statutory beneficiary.
    11    (e) In order to be eligible for the benefit described in this subdivi-
    12  sion, the applicable retirement system  or  systems  are  authorized  to
    13  promulgate  rules  and regulations to administer this benefit including,
    14  but not limited to, requiring a statement to  be  filed  confirming  the
    15  member  contracted COVID-19 and the dates and locations of such member's
    16  employment.
    17    § 8. The administrative code of the city of New  York  is  amended  by
    18  adding a new section 13-149.1 to read as follows:
    19    §  13-149.1  COVID-19 benefit.  1. Notwithstanding any other provision
    20  of this title or of any general, special or local law to  the  contrary,
    21  and solely for the purpose of determining eligibility for benefits under
    22  this section, where:
    23    (a) a member reported in person to such member's usual place of public
    24  employment  at  the direction of such member's public employer or to any
    25  alternate worksite as directed by such  public  employer,  on  or  after
    26  March  first, two thousand twenty, provided that such alternate worksite
    27  was not such member's home or residence;
    28    (b) such member  contracted  COVID-19  within  forty-five  days  after
    29  reporting  to work as described in paragraph (a) of this subdivision, as
    30  confirmed by a positive laboratory test or as diagnosed before or  after
    31  such  member's  death by a licensed, certified, registered or authorized
    32  physician, nurse practitioner, or  physician's  assistant  currently  in
    33  good  standing in any state or the District of Columbia, or a physician,
    34  nurse practitioner, or physician's assistant authorized to  practice  in
    35  New  York by executive order during the declared COVID-19 state of emer-
    36  gency; and
    37    (c) Such member died on or before December thirty-first, two  thousand
    38  twenty-two,  and  COVID-19 caused or contributed to such member's death,
    39  as documented on such member's death certificate, or as certified  by  a
    40  physician,  nurse  practitioner,  or  physician's assistant described in
    41  paragraph (b) of this  subdivision  who  determines  with  a  reasonable
    42  degree  of  medical certainty that COVID-19 caused or contributed to the
    43  member's death, such member's statutory  beneficiary  shall  receive  an
    44  accidental  death  benefit,  unless such statutory beneficiary elects to
    45  receive an ordinary death benefit.
    46    2. Any amount payable as a result of this title shall  be  reduced  by
    47  any  amount  paid by such member's retirement system to any recipient of
    48  ordinary death benefits under this title.
    49    3. Notwithstanding any provision of this  title  or  of  any  general,
    50  special  or  local  law  to  the contrary, and solely for the purpose of
    51  determining eligibility for benefits under this section, where a member:
    52    (a) retired from his or her retirement system on or after March first,
    53  two thousand twenty, and before July first, two thousand twenty;
    54    (b) on or after March first, two thousand twenty, reported  in  person
    55  to  such  member's  usual place of public employment at the direction of
    56  such member's public employer or to any alternate worksite  as  directed

        S. 4681                            13
 
     1  by  such  public employer, provided that such alternate worksite was not
     2  such member's home or residence;
     3    (c)  contracted COVID-19 within forty-five days after any such date of
     4  reporting to work in person, as confirmed by a positive laboratory  test
     5  or  as  diagnosed  before  or  after  such member's death by a licensed,
     6  certified, registered or authorized physician,  nurse  practitioner,  or
     7  physician's  assistant  currently  in  good standing in any state or the
     8  District of Columbia, or a physician, nurse practitioner, or physician's
     9  assistant authorized to practice in New York by executive  order  during
    10  the declared COVID-19 state of emergency; and
    11    (d)  Such member died on or before December thirty-first, two thousand
    12  twenty, and COVID-19 caused or contributed to such  member's  death,  as
    13  documented  on  such  member's  death  certificate, or as certified by a
    14  physician, nurse practitioner, or  physician's  assistant  described  in
    15  paragraph  (c)  of  this  subdivision  who  determines with a reasonable
    16  degree of medical certainty that COVID-19 caused or contributed  to  the
    17  member's  death,  such  member's  statutory beneficiary shall receive an
    18  accidental death benefit if such statutory beneficiary elects conversion
    19  of the member's service or disability retirement benefit into  an  acci-
    20  dental death benefit.
    21    4.  Such  member's  statutory beneficiary, as defined pursuant to this
    22  title, for purposes of  accidental  death  benefits  payable  from  such
    23  member's  retirement system under this title, may, within ninety days of
    24  such member's retirement or September first, two thousand twenty, which-
    25  ever is later, apply to such member's retirement system to  request  the
    26  conversion  of  such  member's  service or disability retirement benefit
    27  into an accidental death benefit. For purposes of the salary  base  upon
    28  which  the  accidental death benefit is calculated, such member shall be
    29  deemed to have died on the date of such member's retirement. At the time
    30  of such conversion, such  statutory  beneficiary  shall  relinquish  all
    31  rights to the prospective benefits payable under the service or disabil-
    32  ity  retirement  statute,  including any post-retirement death benefits,
    33  since such member's death. If the statutory beneficiary is not the  only
    34  beneficiary receiving or entitled to receive a benefit under the service
    35  or  disability retirement statute including, but not limited to, a post-
    36  retirement death benefit or benefit paid  or  payable  pursuant  to  the
    37  member's  option selection, the accidental death benefit payments to the
    38  statutory beneficiary will be reduced by any amounts paid or payable  to
    39  any other statutory beneficiary.
    40    5.  In  order  to be eligible for the benefit described in this title,
    41  the applicable retirement system or systems are authorized to promulgate
    42  rules and regulations to administer  this  benefit  including,  but  not
    43  limited  to,  requiring  a  statement  to be filed confirming the member
    44  contracted COVID-19 and the dates and locations of such member's employ-
    45  ment.
    46    § 9. The administrative code of the city of New  York  is  amended  by
    47  adding a new section 13-244.1 to read as follows:
    48    §  13-244.1  COVID-19 benefit.  1. Notwithstanding any other provision
    49  of this title or of any general, special or local law to  the  contrary,
    50  and solely for the purpose of determining eligibility for benefits under
    51  this section, where:
    52    (a) a member reported in person to such member's usual place of public
    53  employment  at  the direction of such member's public employer or to any
    54  alternate worksite as directed by such  public  employer,  on  or  after
    55  March  first, two thousand twenty, provided that such alternate worksite
    56  was not such member's home or residence;

        S. 4681                            14
 
     1    (b) such member  contracted  COVID-19  within  forty-five  days  after
     2  reporting  to work as described in paragraph (a) of this subdivision, as
     3  confirmed by a positive laboratory test or as diagnosed before or  after
     4  such  member's  death by a licensed, certified, registered or authorized
     5  physician,  nurse  practitioner,  or  physician's assistant currently in
     6  good standing in any state or the District of Columbia, or a  physician,
     7  nurse  practitioner,  or physician's assistant authorized to practice in
     8  New York by executive order during the declared COVID-19 state of  emer-
     9  gency; and
    10    (c)  Such member died on or before December thirty-first, two thousand
    11  twenty-two, and COVID-19 caused or contributed to such  member's  death,
    12  as  documented  on such member's death certificate, or as certified by a
    13  physician, nurse practitioner, or  physician's  assistant  described  in
    14  paragraph  (b)  of  this  subdivision  who  determines with a reasonable
    15  degree of medical certainty that COVID-19 caused or contributed  to  the
    16  member's  death,  such  member's  statutory beneficiary shall receive an
    17  accidental death benefit, unless such statutory  beneficiary  elects  to
    18  receive an ordinary death benefit.
    19    2.  Any  amount  payable as a result of this title shall be reduced by
    20  any amount paid by such member's retirement system to any  recipient  of
    21  ordinary death benefits under this title.
    22    3.  Notwithstanding  any  provision  of  this title or of any general,
    23  special or local law to the contrary, and  solely  for  the  purpose  of
    24  determining eligibility for benefits under this section, where a member:
    25    (a) retired from his or her retirement system on or after March first,
    26  two thousand twenty, and before July first, two thousand twenty;
    27    (b)  on  or after March first, two thousand twenty, reported in person
    28  to such member's usual place of public employment at  the  direction  of
    29  such  member's  public employer or to any alternate worksite as directed
    30  by such public employer, provided that such alternate worksite  was  not
    31  such member's home or residence;
    32    (c)  contracted COVID-19 within forty-five days after any such date of
    33  reporting to work in person, as confirmed by a positive laboratory  test
    34  or  as  diagnosed  before  or  after  such member's death by a licensed,
    35  certified, registered or authorized physician,  nurse  practitioner,  or
    36  physician's  assistant  currently  in  good standing in any state or the
    37  District of Columbia, or a physician, nurse practitioner, or physician's
    38  assistant authorized to practice in New York by executive  order  during
    39  the declared COVID-19 state of emergency; and
    40    (d)  Such member died on or before December thirty-first, two thousand
    41  twenty, and COVID-19 caused or contributed to such  member's  death,  as
    42  documented  on  such  member's  death  certificate, or as certified by a
    43  physician, nurse practitioner, or  physician's  assistant  described  in
    44  paragraph  (c)  of  this  subdivision  who  determines with a reasonable
    45  degree of medical certainty that COVID-19 caused or contributed  to  the
    46  member's  death,  such  member's  statutory beneficiary shall receive an
    47  accidental death benefit if such statutory beneficiary elects conversion
    48  of the member's service or disability retirement benefit into  an  acci-
    49  dental death benefit.
    50    4.  Such  member's  statutory beneficiary, as defined pursuant to this
    51  title, for purposes of  accidental  death  benefits  payable  from  such
    52  member's  retirement system under this title, may, within ninety days of
    53  such member's retirement or September first, two thousand twenty, which-
    54  ever is later, apply to such member's retirement system to  request  the
    55  conversion  of  such  member's  service or disability retirement benefit
    56  into an accidental death benefit. For purposes of the salary  base  upon

        S. 4681                            15

     1  which  the  accidental death benefit is calculated, such member shall be
     2  deemed to have died on the date of such member's retirement. At the time
     3  of such conversion, such  statutory  beneficiary  shall  relinquish  all
     4  rights to the prospective benefits payable under the service or disabil-
     5  ity  retirement  statute,  including any post-retirement death benefits,
     6  since such member's death. If the statutory beneficiary is not the  only
     7  beneficiary receiving or entitled to receive a benefit under the service
     8  or  disability retirement statute including, but not limited to, a post-
     9  retirement death benefit or benefit paid  or  payable  pursuant  to  the
    10  member's  option selection, the accidental death benefit payments to the
    11  statutory beneficiary will be reduced by any amounts paid or payable  to
    12  any other statutory beneficiary.
    13    5.  In  order  to be eligible for the benefit described in this title,
    14  the applicable retirement system or systems are authorized to promulgate
    15  rules and regulations to administer  this  benefit  including,  but  not
    16  limited  to,  requiring  a  statement  to be filed confirming the member
    17  contracted COVID-19 and the dates and locations of such member's employ-
    18  ment.
    19    § 10. The administrative code of the city of New York  is  amended  by
    20  adding a new section 13-347.1 to read as follows:
    21    § 13-347.1 COVID-19 benefit. 1. Notwithstanding any other provision of
    22  this  title or of any general, special or local law to the contrary, and
    23  solely for the purpose of determining  eligibility  for  benefits  under
    24  this section, where:
    25    (a) a member reported in person to such member's usual place of public
    26  employment  at  the direction of such member's public employer or to any
    27  alternate worksite as directed by such  public  employer,  on  or  after
    28  March  first, two thousand twenty, provided that such alternate worksite
    29  was not such member's home or residence;
    30    (b) such member  contracted  COVID-19  within  forty-five  days  after
    31  reporting  to work as described in paragraph (a) of this subdivision, as
    32  confirmed by a positive laboratory test or as diagnosed before or  after
    33  such  member's  death by a licensed, certified, registered or authorized
    34  physician, nurse practitioner, or  physician's  assistant  currently  in
    35  good  standing in any state or the District of Columbia, or a physician,
    36  nurse practitioner, or physician's assistant authorized to  practice  in
    37  New  York by executive order during the declared COVID-19 state of emer-
    38  gency; and
    39    (c) Such member died on or before December thirty-first, two  thousand
    40  twenty-two,  and  COVID-19 caused or contributed to such member's death,
    41  as documented on such member's death certificate, or as certified  by  a
    42  physician,  nurse  practitioner,  or  physician's assistant described in
    43  paragraph (b) of this  subdivision  who  determines  with  a  reasonable
    44  degree  of  medical certainty that COVID-19 caused or contributed to the
    45  member's death, such member's statutory  beneficiary  shall  receive  an
    46  accidental  death  benefit,  unless such statutory beneficiary elects to
    47  receive an ordinary death benefit.
    48    2. Any amount payable as a result of this title shall  be  reduced  by
    49  any  amount  paid by such member's retirement system to any recipient of
    50  ordinary death benefits under this title.
    51    3. Notwithstanding any provision of this  title  or  of  any  general,
    52  special  or  local  law  to  the contrary, and solely for the purpose of
    53  determining eligibility for benefits under this section, where a member:
    54    (a) retired from his or her retirement system on or after March first,
    55  two thousand twenty, and before July first, two thousand twenty;

        S. 4681                            16
 
     1    (b) on or after March first, two thousand twenty, reported  in  person
     2  to  such  member's  usual place of public employment at the direction of
     3  such member's public employer or to any alternate worksite  as  directed
     4  by  such  public employer, provided that such alternate worksite was not
     5  such member's home or residence;
     6    (c)  contracted COVID-19 within forty-five days after any such date of
     7  reporting to work in person, as confirmed by a positive laboratory  test
     8  or  as  diagnosed  before  or  after  such member's death by a licensed,
     9  certified, registered or authorized physician,  nurse  practitioner,  or
    10  physician's  assistant  currently  in  good standing in any state or the
    11  District of Columbia, or a physician, nurse practitioner, or physician's
    12  assistant authorized to practice in New York by executive  order  during
    13  the declared COVID-19 state of emergency; and
    14    (d)  Such member died on or before December thirty-first, two thousand
    15  twenty, and COVID-19 caused or contributed to such  member's  death,  as
    16  documented  on  such  member's  death  certificate, or as certified by a
    17  physician, nurse practitioner, or  physician's  assistant  described  in
    18  paragraph  (c)  of  this  subdivision  who  determines with a reasonable
    19  degree of medical certainty that COVID-19 caused or contributed  to  the
    20  member's  death,  such  member's  statutory beneficiary shall receive an
    21  accidental death benefit if such statutory beneficiary elects conversion
    22  of the member's service or disability retirement benefit into  an  acci-
    23  dental death benefit.
    24    4.  Such  member's  statutory beneficiary, as defined pursuant to this
    25  title, for purposes of  accidental  death  benefits  payable  from  such
    26  member's  retirement system under this title, may, within ninety days of
    27  such member's retirement or September first, two thousand twenty, which-
    28  ever is later, apply to such member's retirement system to  request  the
    29  conversion  of  such  member's  service or disability retirement benefit
    30  into an accidental death benefit. For purposes of the salary  base  upon
    31  which  the  accidental death benefit is calculated, such member shall be
    32  deemed to have died on the date of such member's retirement. At the time
    33  of such conversion, such  statutory  beneficiary  shall  relinquish  all
    34  rights to the prospective benefits payable under the service or disabil-
    35  ity  retirement  statute,  including any post-retirement death benefits,
    36  since such member's death. If the statutory beneficiary is not the  only
    37  beneficiary receiving or entitled to receive a benefit under the service
    38  or  disability retirement statute including, but not limited to, a post-
    39  retirement death benefit or benefit paid  or  payable  pursuant  to  the
    40  member's  option selection, the accidental death benefit payments to the
    41  statutory beneficiary will be reduced by any amounts paid or payable  to
    42  any other statutory beneficiary.
    43    5.  In  order  to be eligible for the benefit described in this title,
    44  the applicable retirement system or systems are authorized to promulgate
    45  rules and regulations to administer  this  benefit  including,  but  not
    46  limited  to,  requiring  a  statement  to be filed confirming the member
    47  contracted COVID-19 and the dates and locations of such member's employ-
    48  ment.
    49    § 11. The administrative code of the city of New York  is  amended  by
    50  adding a new section 13-544.1 to read as follows:
    51    §  13-544.1  COVID-19 benefit.  1. Notwithstanding any other provision
    52  of this title or of any general, special or local law to  the  contrary,
    53  and solely for the purpose of determining eligibility for benefits under
    54  this section, where:
    55    (a) a member reported in person to such member's usual place of public
    56  employment  at  the direction of such member's public employer or to any

        S. 4681                            17
 
     1  alternate worksite as directed by such  public  employer,  on  or  after
     2  March  first, two thousand twenty, provided that such alternate worksite
     3  was not such member's home or residence;
     4    (b)  such  member  contracted  COVID-19  within  forty-five days after
     5  reporting to work as described in paragraph (a) of this subdivision,  as
     6  confirmed  by a positive laboratory test or as diagnosed before or after
     7  such member's death by a licensed, certified, registered  or  authorized
     8  physician,  nurse  practitioner,  or  physician's assistant currently in
     9  good standing in any state or the District of Columbia, or a  physician,
    10  nurse  practitioner,  or physician's assistant authorized to practice in
    11  New York by executive order during the declared COVID-19 state of  emer-
    12  gency; and
    13    (c)  Such member died on or before December thirty-first, two thousand
    14  twenty-two, and COVID-19 caused or contributed to such  member's  death,
    15  as  documented  on such member's death certificate, or as certified by a
    16  physician, nurse practitioner, or  physician's  assistant  described  in
    17  paragraph  (b)  of  this  subdivision  who  determines with a reasonable
    18  degree of medical certainty that COVID-19 caused or contributed  to  the
    19  member's  death,  such  member's  statutory beneficiary shall receive an
    20  accidental death benefit, unless such statutory  beneficiary  elects  to
    21  receive an ordinary death benefit.
    22    2.  Any  amount  payable as a result of this title shall be reduced by
    23  any amount paid by such member's retirement system to any  recipient  of
    24  ordinary death benefits under this title.
    25    3.  Notwithstanding  any  provision  of  this title or of any general,
    26  special or local law to the contrary, and  solely  for  the  purpose  of
    27  determining eligibility for benefits under this section, where a member:
    28    (a) retired from his or her retirement system on or after March first,
    29  two thousand twenty, and before July first, two thousand twenty;
    30    (b)  on  or after March first, two thousand twenty, reported in person
    31  to such member's usual place of public employment at  the  direction  of
    32  such  member's  public employer or to any alternate worksite as directed
    33  by such public employer, provided that such alternate worksite  was  not
    34  such member's home or residence;
    35    (c)  contracted COVID-19 within forty-five days after any such date of
    36  reporting to work in person, as confirmed by a positive laboratory  test
    37  or  as  diagnosed  before  or  after  such member's death by a licensed,
    38  certified, registered or authorized physician,  nurse  practitioner,  or
    39  physician's  assistant  currently  in  good standing in any state or the
    40  District of Columbia, or a physician, nurse practitioner, or physician's
    41  assistant authorized to practice in New York by executive  order  during
    42  the declared COVID-19 state of emergency; and
    43    (d)  Such member died on or before December thirty-first, two thousand
    44  twenty, and COVID-19 caused or contributed to such  member's  death,  as
    45  documented  on  such  member's  death  certificate, or as certified by a
    46  physician, nurse practitioner, or  physician's  assistant  described  in
    47  paragraph  (c)  of  this  subdivision  who  determines with a reasonable
    48  degree of medical certainty that COVID-19 caused or contributed  to  the
    49  member's  death,  such  member's  statutory beneficiary shall receive an
    50  accidental death benefit if such statutory beneficiary elects conversion
    51  of the member's service or disability retirement benefit into  an  acci-
    52  dental death benefit.
    53    4.  Such  member's  statutory beneficiary, as defined pursuant to this
    54  title, for purposes of  accidental  death  benefits  payable  from  such
    55  member's  retirement system under this title, may, within ninety days of
    56  such member's retirement or September first, two thousand twenty, which-

        S. 4681                            18
 
     1  ever is later, apply to such member's retirement system to  request  the
     2  conversion  of  such  member's  service or disability retirement benefit
     3  into an accidental death benefit. For purposes of the salary  base  upon
     4  which  the  accidental death benefit is calculated, such member shall be
     5  deemed to have died on the date of such member's retirement. At the time
     6  of such conversion, such  statutory  beneficiary  shall  relinquish  all
     7  rights to the prospective benefits payable under the service or disabil-
     8  ity  retirement  statute,  including any post-retirement death benefits,
     9  since such member's death. If the statutory beneficiary is not the  only
    10  beneficiary receiving or entitled to receive a benefit under the service
    11  or  disability retirement statute including, but not limited to, a post-
    12  retirement death benefit or benefit paid  or  payable  pursuant  to  the
    13  member's  option selection, the accidental death benefit payments to the
    14  statutory beneficiary will be reduced by any amounts paid or payable  to
    15  any other statutory beneficiary.
    16    5.  In  order  to be eligible for the benefit described in this title,
    17  the applicable retirement system or systems are authorized to promulgate
    18  rules and regulations to administer  this  benefit  including,  but  not
    19  limited  to,  requiring  a  statement  to be filed confirming the member
    20  contracted COVID-19 and the dates and locations of such member's employ-
    21  ment.
    22    § 12. The heads and boards of the retirement systems described  herein
    23  are  hereby  authorized to promulgate rules and regulations to implement
    24  the provisions of this act, including guidance on what shall  constitute
    25  a  positive  diagnosis of COVID-19 from a physician, nurse practitioner,
    26  or physician's assistant in the absence of a laboratory test.
    27    § 13. Notwithstanding any other provision of law to the contrary, none
    28  of the provisions of this act shall be subject  to  section  25  of  the
    29  retirement and social security law.
    30    §  14.  This  act shall take effect immediately and shall be deemed to
    31  have been in full force and effect on and after March 1, 2020;  provided
    32  that  the  provisions of this act shall expire and be deemed repealed on
    33  December 31, 2022.
          FISCAL NOTE.--Pursuant to Legislative Law, Section 50:
          This bill would allow a beneficiary of any member of a public  retire-
        ment  system  to  be  paid an accidental death benefit, as if the member
        died in the performance and discharge of duty, provided that the member
          a) physically reported for work on or after March 1, 2020,
          b) contracted COVID-19 within 45 days from such work date, and
          c) died from such disease on or before December 31, 2022.
          A positive test result, death certificate citing COVID-19, or  certif-
        ication   by  certain  medical  personnel  is  sufficient  to  establish
        contraction and death from COVID-19.
          The accidental death benefit would  be  based  on  the  member's  plan
        coverage.  This bill also would create benefits payable under the Public
        Authorities Law.
          Insofar as this bill would affect the New York State and Local Employ-
        ees' Retirement System (ERS) and the New York State and Local Police and
        Fire Retirement System (PFRS), qualifying COVID-19 deaths which current-
        ly are considered ordinary deaths will be treated as accidental  deaths.
        The  cost  of the proposed benefit will depend upon the applicant's age,
        service, salary, plan, and benefit type otherwise payable.
          Service Retirement Eligible:   Yes                   No
        PFRS Benefit Increase/Cost:   8 times salary      13 times salary
        ERS Benefit Increase/Cost:    3.5 times salary    3.5 times salary

        S. 4681                            19
 
          The number of members and retirees  who  could  be  affected  by  this
        legislation  cannot  be  readily  determined.  However, all ERS and PFRS
        members will be covered and eligible for these benefits,  including  new
        hires  through the expiration of the coverage provided under this legis-
        lation.  All  costs  incurred in the PFRS will be shared by the State of
        New York and all the participating employers  in  the  PFRS.  All  costs
        incurred  in the ERS will be shared by the State of New York and all the
        participating employers in the ERS.
          In addition to these per person costs, there would be annual increases
        in administrative and legal costs to implement the  provisions  of  this
        legislation.
          Summary of relevant resources:
          Membership  data as of March 31, 2020 was used in measuring the impact
        of the proposed change, the same data used in the April 1, 2020 actuari-
        al valuation.  Distributions and other statistics can be  found  in  the
        2020  Report  of the Actuary and the 2020 Comprehensive Annual Financial
        Report.
          The actuarial assumptions and methods used are described in  the  2020
        Annual  Report  to  the  Comptroller  on  Actuarial Assumptions, and the
        Codes, Rules and Regulations  of  the  State  of  New  York:  Audit  and
        Control.
          The Market Assets and GASB Disclosures are found in the March 31, 2020
        New  York  State  and  Local  Retirement System Financial Statements and
        Supplementary Information.
          I am a member of the American Academy of Actuaries and meet the Quali-
        fication Standards to render the actuarial opinion contained herein.
          This fiscal note does not constitute a legal opinion on the  viability
        of  the  proposed change nor is it intended to serve as a substitute for
        the professional judgment of an attorney.
          This estimate, dated January 22,  2021,  and  intended  for  use  only
        during  the  2021  Legislative  Session,  is  Fiscal  Note  No. 2021-50,
        prepared by the Actuary for the New  York  State  and  Local  Retirement
        System.
          FISCAL NOTE.--Pursuant to Legislative Law, Section 50:
          This  bill  would extend the provisions of the COVID-19 enhanced death
        benefit provided under Chapter 89 of the Laws of 2020 until December 31,
        2022 on account of eligible active members of the New York State  Teach-
        ers'  Retirement  System  (NYSTRS)  who die due to contracting COVID-19.
        Chapter 89 of the Laws of 2020 provides a member's statutory beneficiary
        with the accidental death benefit, consisting of a lifetime  annuity  of
        50%  of  the  member's  most recent year's salary. Under current law the
        death benefit on account of an active member who dies in service not due
        to COVID-19 with three or more years of active  service  is  a  lump-sum
        benefit  equal to three times the member's most recent year's salary. An
        active member must have reported to work on or after March 1, 2020,  and
        contracted  COVID-19  within 45 days of reporting to work, and then died
        either due to COVID-19, or had COVID-19 as a contributing factor in  the
        member's death.
          The  overall  cost  of  this  bill cannot be readily determined as the
        ultimate number of COVID-19 deaths cannot be determined at this time. It
        is estimated that it will provide on  average  an  additional  cost  per
        member  of  3  to 4 times salary. The average cost per individual member
        impacted in terms of the additional present value of liability, is esti-
        mated as follows:
            Member age 30: $220,000
            Member age 40: $300,000

        S. 4681                            20
 
            Member age 50: $310,000
          The  actual cost per member would be dependent on the member and bene-
        ficiary's age, tier, years of service, and salary. The costs  above  are
        determined  based  on averages, so the actual cost for a member could be
        higher or lower.
          Member data is from  the  System's  most  recent  actuarial  valuation
        files,  consisting  of  data provided by the employers to the Retirement
        System.  Data distributions and statistics can be found in the  System's
        Comprehensive  Annual  Financial  Report  (CAFR).  System  assets are as
        reported in the System's financial statements and can also be  found  in
        the CAFR. Actuarial assumptions and methods are provided in the System's
        Actuarial Valuation Report.
          The  source  of this estimate is Fiscal Note 2021-20 dated January 21,
        2021 prepared by the Actuary of the New York State Teachers'  Retirement
        System and is intended for use only during the 2021 Legislative Session.
        I,  Richard  A.   Young, am the Actuary for the New York State Teachers'
        Retirement System. I am a member of the American  Academy  of  Actuaries
        and  I meet the Qualification Standards of the American Academy of Actu-
        aries to render the actuarial opinion contained herein.
          FISCAL NOTE.--Pursuant to Legislative Law, Section 50:
          SUMMARY OF BILL: This proposed legislation, as it relates to  the  New
        York  City  Retirement  Systems and Pension Funds (NYCRS), would add new
        Sections to the Retirement and Social Security Law (RSSL), the  Adminis-
        trative  Code  of the City of New York (ACCNY), and the Education Law to
        provide Accidental Death Benefits, less other statutory benefits paid or
        payable, to beneficiaries of certain members and retirees of  NYCRS  who
        physically  reported  to  non-home work sites on and after March 1, 2020
        and died on or before December 31, 2022 due to Coronavirus Disease  2019
        (COVID-19) that was contracted within 45 days of such reporting to work.
          This  proposed  legislation  extends  certain  provisions contained in
        Chapter 89 of the Laws of 2020 that was set to expire  on  December  31,
        2020,  but  has  been  extended  beyond December 31, 2020 on a temporary
        basis by Executive Order.
          Beneficiaries of deceased members, including  beneficiaries  of  those
        who  retired  between March 1, 2020 and December 31, 2020 and died on or
        before December 31, 2020, who meet the enumerated  qualifications  would
        be  eligible  for  an Accidental Death Benefit, less any other statutory
        benefits paid or payable.
          In determining whether Accidental Death Benefits should be awarded,  a
        deceased  member  or  retiree must have a positive lab test for COVID-19
        within 45 days of reporting to such work assignment, or have been  diag-
        nosed  with  such  condition,  within  the same period, from a qualified
        medical provider, either before  or  after  the  member's  or  retiree's
        death.  The  beneficiary  of  such deceased member or retiree would also
        have to show that that COVID-19 was the cause or contributing factor  in
        the member's or retiree's death, as documented by a death certificate or
        by a qualified health care provider.
          Effective  Date:  Upon  enactment,  and  retroactive to March 1, 2020,
        except that the provisions shall expire and be deemed repealed on Decem-
        ber 31, 2022.
          IMPACT ON BENEFITS PAYABLE: Under the proposed legislation, the  bene-
        fits  payable to beneficiaries of active members of NYCRS who die due to
        COVID-19 would be revised from a lump sum Ordinary Death Benefit  gener-
        ally  equal  to  three  times a member's last salary to a lifetime Acci-
        dental Death Benefit equal to 50%  of  Final  Average  Salary  plus,  if
        applicable,  the  Special Accidental Death Benefit payable under General

        S. 4681                            21
 
        Municipal Law section 208-f.  Accidental Death Benefits, less any  other
        benefits paid or payable, are also payable to beneficiaries of those who
        retired  between  March  1,  2020  and December 31, 2020 and died due to
        COVID-19  on  or before December 31, 2020. Costs for these retirees, due
        to the limited scope and unknown optional payments, are not included  in
        this Fiscal Note.
          FINANCIAL  IMPACT  - OVERVIEW: There is very limited data available to
        estimate the number of members who might die due to COVID-19 and  poten-
        tially  benefit from this proposed legislation. Therefore, the estimated
        financial impact has been calculated on a per event basis equal  to  the
        increase  in  the Present Value of Future Benefits (PVFB) for an average
        member who dies from COVID-19 and would benefit from the proposed legis-
        lation.
          With respect to an individual member,  the  additional  cost  of  this
        proposed legislation could vary greatly depending on the member's length
        of service, age, and salary history.
          FINANCIAL  IMPACT  -  PRESENT VALUES: Based on the census data and the
        actuarial assumptions and methods described  herein,  the  enactment  of
        this  proposed legislation would result in an increase in PVFB. A break-
        down of the PVFB by NYCRS on average for each  occurrence  of  death  is
        shown in the table below.
           Estimated Additional Present Value of Future Benefits due to COVID-19
                                          Death
 
                    NYCERS    TRS       BERS     POLICE       FIRE      All
                                                                         Systems
          Age<40     $531,900 $343,600  $263,600  $1,974,800 $1,856,400 $743,400
          40<=Age<60  408,200  314,300   179,800   2,267,100  2,332,300  548,400
          Age>=60     247,400  225,200   126,600   1,696,100  1,623,200  239,100
            All Ages $415,100 $315,900  $182,600  $2,087,900 $2,089,100 $573,400
          FINANCIAL  IMPACT  -  ANNUAL EMPLOYER CONTRIBUTIONS: Enactment of this
        proposed legislation would increase employer contributions,  where  such
        amount  would  depend on the number of members affected as well as other
        characteristics including the age, years of service, and salary  history
        of the member.
          As  there  is  very  limited  data currently available to estimate the
        number of members who might die  from  COVID-19,  the  financial  impact
        would be recognized at the time of event.
          Consequently,  changes  in  employer contributions have been estimated
        assuming that the increase in the PVFB will be financed  over  the  same
        time  period  used  for  actuarial  losses  in  accordance  with Section
        13-638.2(k-2) of the ACCNY. Using this  approach,  the  additional  PVFB
        would  be  amortized over a closed 15-year period (14 payments under the
        One-Year Lag Methodology) using level dollar payments.
          Based on the Actuary's actuarial  assumptions  and  methods  described
        herein,  the  enactment  of  this  proposed  legislation is estimated to
        increase first-year annual employer contributions on  average  for  each
        death benefit due to COVID-19 as shown in the table below.
          Estimated Additional First-Year Annual Employer Contributions
                         due to COVID-19 Death
                       NYCERS    TRS     BERS     POLICE    FIRE    All Systems
          Age<40      $62,900  $40,600  $31,200  $233,600  $219,600  $87,900
          40<=Age<60   48,300   37,200   21,300   268,100   275,900   64,900
          Age>=60      29,300   26,600   15,000   200,600   192,000   28,300
            All Ages  $49,100  $37,400  $21,600  $247,000  $247,100  $67,800

        S. 4681                            22
 
          With  respect to the timing, increases in employer contributions would
        depend upon when members die due to COVID-19 but,  generally,  increased
        employer contributions will first occur the second fiscal year following
        approval of the performance of duty death benefit.
          CENSUS DATA: For purposes of this Fiscal Note, it was assumed that the
        census data had the same age, gender, and service characteristics as the
        census data used in the June 30, 2019 (Lag) actuarial valuation of NYCRS
        to  determine  the  Preliminary Fiscal Year 2021 employer contributions.
        Active members' salaries have been adjusted to reflect estimated  salary
        increases from June 30, 2019 to June 30, 2020.
            Counts     NYCERS    TRS      BERS    POLICE     FIRE    All Systems
          Age<40       52,782   48,861    4,810   21,945     5,369     133,767
          40<=Age<60  106,335   60,632   14,809   14,267     5,623     201,666
          Age>=60      32,384   13,843    6,206      189       252      52,874
            All Ages  191,501  123,336   25,825   36,401    11,244     388,307
 
        Average Age  NYCERS    TRS      BERS    POLICE     FIRE    All Systems
          Age<40         33.0     32.5     33.3     32.1      32.7        32.7
          40<=Age<60     50.1     48.7     50.7     46.1      47.0        49.3
          Age>=60        64.1     64.3     64.5     61.9      61.9        64.2
            All Ages     47.7     44.1     50.8     37.7      40.5        45.6
 
          Average       NYCERS    TRS     BERS     POLICE    FIRE    All Systems
        Service
          Age<40          4.7      5.8      3.5       7.0       6.6      5.5
          40<=Age<60     13.6     14.9      9.1      18.7      19.7     14.2
          Age>=60        19.7     19.8     14.0      31.7      34.9     19.2
            All Ages     12.2     11.8      9.2      11.7      13.8     11.9
          Average     NYCERS    TRS     BERS     POLICE    FIRE    All Systems
          Salary
          Age<40      $68,800  $78,800  $58,700  $101,800  $ 93,600  $78,500
          40<=Age<60   81,800   95,900   52,700   138,800   141,300   89,600
          Age>=60      81,900   89,700   46,700   163,300   158,200   80,500
            All Ages  $78,200  $88,400  $52,400  $116,600  $118,900  $84,500
 
          ACTUARIAL ASSUMPTIONS AND METHODS: The changes in the PVFB and  annual
        employer  contributions  presented  herein have been calculated based on
        the actuarial assumptions and methods in effect for the  June  30,  2019
        (Lag) actuarial valuations used to determine the Preliminary Fiscal Year
        2021 employer contributions of NYCRS.
          The Actuary is proposing a set of changes for use in the June 30, 2019
        (Lag)  actuarial  valuations of NYCRS to determine the Final Fiscal Year
        2021 Employer Contributions (2021 A&M). If the 2021 A&M is  enacted,  it
        is  estimated  that  it  would produce increases in the Present Value of
        Employer  Contributions  and  annual  employer  contributions  that  are
        approximately 2% larger than the results shown above.
          RISK  AND  UNCERTAINTY: The costs presented in this Fiscal Note depend
        highly on the realization of the actuarial assumptions used, as well  as
        certain demographic characteristics of NYCRS and other exogenous factors
        such  as investment, contribution, and other risks. If actual experience
        deviates from actuarial assumptions, the actual costs could differ  from
        those  presented herein. Costs are also dependent on the actuarial meth-
        ods used,  and  therefore  different  actuarial  methods  could  produce
        different  results.  Quantifying these risks is beyond the scope of this
        Fiscal Note.
          Not measured in this Fiscal Note are the following:

        S. 4681                            23
 
          * The impact of potential changes to the  Ordinary  Death  Benefit  in
        order  to  keep  the  plans in compliance with the Older Workers Benefit
        Protection Act.
          *  The  initial,  additional  administrative  costs  to  implement the
        proposed legislation.
          * The impact of this  proposed  legislation  on  Other  Postemployment
        Benefit (OPEB) costs.
          STATEMENT  OF ACTUARIAL OPINION: I, Sherry S. Chan, am the Chief Actu-
        ary for, and independent of, the New York City  Retirement  Systems  and
        Pension  Funds.  I  am a Fellow of the Society of Actuaries, an Enrolled
        Actuary under the Employee Retirement Income and Security Act of 1974, a
        Member of the American Academy of Actuaries, and a Fellow of the Confer-
        ence of Consulting Actuaries. I meet the Qualification Standards of  the
        American  Academy of Actuaries to render the actuarial opinion contained
        herein. To the best of my knowledge, the results contained  herein  have
        been prepared in accordance with generally accepted actuarial principles
        and  procedures  and  with the Actuarial Standards of Practice issued by
        the Actuarial Standards Board.
          FISCAL NOTE IDENTIFICATION: This Fiscal Note 2021-02 dated January 29,
        2021 was prepared by the Chief  Actuary  for  the  five  New  York  City
        Retirement  Systems and Pension Funds. This estimate is intended for use
        only during the 2021 Legislative Session.
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