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S08427 Summary:

S08427 Actions:

S08427 Committee Votes:

S08427 Floor Votes:

S08427 Text:

 
                STATE OF NEW YORK
        ________________________________________________________________________
 
                                          8427
 
                    IN SENATE
 
                                      May 28, 2020
                                       ___________
 
        Introduced  by Sens. GOUNARDES, HARCKHAM -- (at request of the Governor)
          -- read twice and ordered printed, and when printed to be committed to
          the Committee on Rules
 
        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
    21    3.  Such  member died on or before December thirty-first, two thousand
    22  twenty, and COVID-19 caused or contributed to such  member's  death,  as
    23  documented  on  such  member's  death  certificate, or as certified by a
 
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD12055-04-0
        S. 8427                             2
 
     1  physician, nurse practitioner, or  physician's  assistant  described  in
     2  paragraph  two  of  this  subdivision  who  determines with a reasonable
     3  degree of medical certainty that COVID-19 caused or contributed  to  the
     4  member's  death,  such  member's  statutory beneficiary shall receive an
     5  accidental death benefit, unless such statutory  beneficiary  elects  to
     6  receive an ordinary death benefit.
     7    b.  Any amount payable as a result of this section shall be reduced by
     8  any amount paid by such member's retirement system to any  recipient  of
     9  ordinary death benefits under this article.
    10    c. 1. Notwithstanding any provision of this article or of any general,
    11  special  or  local  law  to  the contrary, and solely for the purpose of
    12  determining eligibility for benefits under this section, where a member:
    13    (i) retired from his or her retirement system on or after March first,
    14  two thousand twenty, and before July first, two thousand twenty;
    15    (ii) on or after March first, two thousand twenty, reported in  person
    16  to  such  member's  usual place of public employment at the direction of
    17  such member's public employer or to any alternate worksite  as  directed
    18  by  such  public employer, provided that such alternate worksite was not
    19  such member's home or residence;
    20    (iii) contracted COVID-19 within forty-five days after any  such  date
    21  of  reporting  to  work in person, as confirmed by a positive laboratory
    22  test or as diagnosed before or after such member's death by a  licensed,
    23  certified,  registered  or  authorized physician, nurse practitioner, or
    24  physician's assistant currently in good standing in  any  state  or  the
    25  District of Columbia, or a physician, nurse practitioner, or physician's
    26  assistant  authorized  to practice in New York by executive order during
    27  the declared COVID-19 state of emergency; and
    28    (iv) such member died on or before December thirty-first, two thousand
    29  twenty, and COVID-19 caused or contributed to such  member's  death,  as
    30  documented  on  such  member's  death  certificate, or as certified by a
    31  physician, nurse practitioner, or  physician's  assistant  described  in
    32  subparagraph  (iii)  of  this paragraph who determines with a reasonable
    33  degree of medical certainty that COVID-19 caused or contributed  to  the
    34  member's  death,  such  member's  statutory beneficiary shall receive an
    35  accidental death benefit if such statutory beneficiary elects conversion
    36  of the member's service or disability retirement benefit into  an  acci-
    37  dental death benefit.
    38    2. Such member's statutory beneficiary, as defined under this article,
    39  for  purposes  of  accidental  death benefits payable from such member's
    40  retirement system under this article, may, within ninety  days  of  such
    41  member's  retirement  or September first, two thousand twenty, whichever
    42  is later, apply to  such  member's  retirement  system  to  request  the
    43  conversion  of  such  member's  service or disability retirement benefit
    44  into an accidental death benefit. For purposes of the salary  base  upon
    45  which  the  accidental death benefit is calculated, such member shall be
    46  deemed to have died on the date of such member's retirement. At the time
    47  of such conversion, such  statutory  beneficiary  shall  relinquish  all
    48  rights to the prospective benefits payable under the service or disabil-
    49  ity  retirement  statute,  including any post-retirement death benefits,
    50  since such member's death. If the statutory beneficiary is not the  only
    51  beneficiary receiving or entitled to receive a benefit under the service
    52  or disability retirement statute, including, but not limited to, a post-
    53  retirement  death  benefit  or  benefit  paid or payable pursuant to the
    54  member's option selection, the accidental death benefit payments to  the
    55  statutory  beneficiary will be reduced by any amounts paid or payable to
    56  any other statutory beneficiary.
        S. 8427                             3
 
     1    d. In order to be eligible for the benefit described in this  section,
     2  the applicable retirement system or systems are authorized to promulgate
     3  rules  and  regulations  to  administer  this benefit including, but not
     4  limited to, requiring a statement to  be  filed  confirming  the  member
     5  contracted  COVID-19 and the dates and locations of the member's employ-
     6  ment.
     7    § 2. The retirement and social security law is amended by adding a new
     8  section 361-b to read as follows:
     9    § 361-b. COVID-19 benefit.  a. Notwithstanding any other provision  of
    10  this  article  or  of any general, special or local law to the contrary,
    11  and solely for the purpose of determining eligibility for benefits under
    12  this section, where:
    13    1. A member reported in person to such member's usual place of  public
    14  employment  at  the direction of such member's public employer or to any
    15  alternate worksite as directed by such  public  employer,  on  or  after
    16  March  first, two thousand twenty, provided that such alternate worksite
    17  was not such member's home or residence;
    18    2. Such  member  contracted  COVID-19  within  forty-five  days  after
    19  reporting  to  work as described in paragraph one of this subdivision as
    20  confirmed by a positive laboratory test or as diagnosed before or  after
    21  such  member's  death by a licensed, certified, registered or authorized
    22  physician, nurse practitioner, or  physician's  assistant  currently  in
    23  good  standing in any state or the District of Columbia, or a physician,
    24  nurse practitioner, or physician's assistant authorized to  practice  in
    25  New  York by executive order during the declared COVID-19 state of emer-
    26  gency; and
    27    3. Such member died on or before December thirty-first,  two  thousand
    28  twenty,  and  COVID-19  caused or contributed to such member's death, as
    29  documented on such member's death certificate,  or  as  certified  by  a
    30  physician,  nurse  practitioner,  or  physician's assistant described in
    31  paragraph two of this  subdivision  who  determines  with  a  reasonable
    32  degree  of  medical certainty that COVID-19 caused or contributed to the
    33  member's death, such member's statutory  beneficiary  shall  receive  an
    34  accidental  death  benefit,  unless such statutory beneficiary elects to
    35  receive an ordinary death benefit.
    36    b. Any amount payable as a result of this section shall be reduced  by
    37  any  amount  paid by such member's retirement system to any recipient of
    38  ordinary death benefits under this article.
    39    c. 1. Notwithstanding any provision of this article or of any general,
    40  special or local law to the contrary, and  solely  for  the  purpose  of
    41  determining eligibility for benefits under this section, where a member:
    42    (i) retired from his or her retirement system on or after March first,
    43  two thousand twenty, and before July first, two thousand twenty;
    44    (ii)  on or after March first, two thousand twenty, reported in person
    45  to such member's usual place of public employment at  the  direction  of
    46  such  member's  public employer or to any alternate worksite as directed
    47  by such public employer, provided that such alternate worksite  was  not
    48  such member's home or residence;
    49    (iii)  contracted  COVID-19 within forty-five days after any such date
    50  of reporting to work in person, as confirmed by  a  positive  laboratory
    51  test  or as diagnosed before or after such member's death by a licensed,
    52  certified, registered or authorized physician,  nurse  practitioner,  or
    53  physician's  assistant  currently  in  good standing in any state or the
    54  District of Columbia, or a physician, nurse practitioner, or physician's
    55  assistant authorized to practice in New York by executive  order  during
    56  the declared COVID-19 state of emergency; and
        S. 8427                             4
 
     1    (iv) such member died on or before December thirty-first, two thousand
     2  twenty,  and  COVID-19  caused or contributed to such member's death, as
     3  documented on such member's death certificate,  or  as  certified  by  a
     4  physician,  nurse  practitioner,  or  physician's assistant described in
     5  subparagraph  (iii)  of  this paragraph 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 if such statutory beneficiary elects conversion
     9  of the member's service or disability retirement benefit into  an  acci-
    10  dental death benefit.
    11    2. Such member's statutory beneficiary, as defined under this article,
    12  for  purposes  of  accidental  death benefits payable from such member's
    13  retirement system under this article, may, within ninety  days  of  such
    14  member's  retirement  or September first, two thousand twenty, whichever
    15  is later, apply to  such  member's  retirement  system  to  request  the
    16  conversion  of  such  member's  service or disability retirement benefit
    17  into an accidental death benefit. For purposes of the salary  base  upon
    18  which  the  accidental death benefit is calculated, such member shall be
    19  deemed to have died on the date of such member's retirement. At the time
    20  of such conversion, such  statutory  beneficiary  shall  relinquish  all
    21  rights to the prospective benefits payable under the service or disabil-
    22  ity  retirement  statute,  including any post-retirement death benefits,
    23  since such member's death. If the statutory beneficiary is not the  only
    24  beneficiary receiving or entitled to receive a benefit under the service
    25  or disability retirement statute, including, but not limited to, a post-
    26  retirement  death  benefit  or  benefit  paid or payable pursuant to the
    27  member's option selection, the accidental death benefit payments to  the
    28  statutory  beneficiary will be reduced by any amounts paid or payable to
    29  any other statutory beneficiary.
    30    d. In order to be eligible for the benefit described in this  section,
    31  the applicable retirement system or systems are authorized to promulgate
    32  rules  and  regulations  to  administer  this benefit including, but not
    33  limited to, requiring a statement to  be  filed  confirming  the  member
    34  contracted  COVID-19 and the dates and locations of the member's employ-
    35  ment.
    36    § 3. The retirement and social security law is amended by adding a new
    37  section 509-a to read as follows:
    38    § 509-a. COVID-19 benefit.  a. Notwithstanding any other provision  of
    39  this  article  or  of any general, special or local law to the contrary,
    40  and solely for the purpose of determining eligibility for benefits under
    41  this section, where:
    42    1. A member reported in person to such member's usual place of  public
    43  employment  at  the direction of such member's public employer or to any
    44  alternate worksite as directed by such  public  employer,  on  or  after
    45  March  first, two thousand twenty, provided that such alternate worksite
    46  was not such member's home or residence;
    47    2. Such  member  contracted  COVID-19  within  forty-five  days  after
    48  reporting  to  work as described in paragraph one of this subdivision as
    49  confirmed by a positive laboratory test or as diagnosed before or  after
    50  such  member's  death by a licensed, certified, registered or authorized
    51  physician, nurse practitioner, or  physician's  assistant  currently  in
    52  good  standing in any state or the District of Columbia, or a physician,
    53  nurse practitioner, or physician's assistant authorized to  practice  in
    54  New  York by executive order during the declared COVID-19 state of emer-
    55  gency; and
        S. 8427                             5
 
     1    3. Such member died on or before December thirty-first,  two  thousand
     2  twenty,  and  COVID-19  caused or contributed to such member's death, as
     3  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. 8427                             6
 
     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    § 4. The retirement and social security law is amended by adding a new
    11  section 607-i to read as follows:
    12    §  607-i. 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, and COVID-19 caused or contributed to such  member's  death,  as
    32  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. 8427                             7

     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    §  5.  Section  512  of  the  education law is amended by adding a new
    40  subdivision h to read as follows:
    41    h. 1. Notwithstanding any other provision of this article  or  of  any
    42  general,  special  or  local  law  to  the  contrary, and solely for the
    43  purpose of determining eligibility  for  benefits  under  this  section,
    44  where:
    45    (A) 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    (B) such member  contracted  COVID-19  within  forty-five  days  after
    51  reporting  to work as described in subparagraph (A) of this paragraph 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. 8427                             8
 
     1  New  York by executive order during the declared COVID-19 state of emer-
     2  gency; and
     3    (C)  such member died on or before December thirty-first, two thousand
     4  twenty, and COVID-19 caused or contributed to such  member's  death,  as
     5  documented  on  such  member's  death  certificate, or as certified by a
     6  physician, nurse practitioner, or  physician's  assistant  described  in
     7  subparagraph  (B)  of  this  paragraph  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    2.  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    3.  (A) Notwithstanding any provision of this article or of any gener-
    16  al, 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  clause (iii) of this  subparagraph  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    (B) Such member's statutory beneficiary, as defined under  this  arti-
    44  cle,  for  purposes  of  accidental  death  benefits  payable  from such
    45  member's retirement system under this article, may, within  ninety  days
    46  of  such  member's  retirement  or September first, two thousand twenty,
    47  whichever is later, apply to such member's retirement system to  request
    48  the 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. 8427                             9
 
     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    4. In order to be eligible for the benefit described in this  subdivi-
     7  sion,  the  applicable  retirement  system  or systems are authorized to
     8  promulgate rules and regulations to administer this  benefit  including,
     9  but  not  limited  to,  requiring a statement to be filed confirming the
    10  member contracted COVID-19 and the dates and locations of  the  member's
    11  employment.
    12    §  6.  Section  2575  of  the education law is amended by adding a new
    13  subdivision 26 to read as follows:
    14    26. (a) Notwithstanding any other provision of this article or of  any
    15  general,  special  or  local  law  to  the  contrary, and solely for the
    16  purpose of determining eligibility  for  benefits  under  this  section,
    17  where:
    18    (i) 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    (ii) such member contracted  COVID-19  within  forty-five  days  after
    24  reporting  to work as described in subparagraph (i) of this paragraph 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    (iii) such member died on or before December thirty-first,  two  thou-
    33  sand  twenty, 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  subparagraph (ii) of this paragraph 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  subdivision  shall  be
    42  reduced  by  any  amount  paid by such member's retirement system to any
    43  recipient of ordinary death benefits under this article.
    44    (c) (i) Notwithstanding any provision of this article or of any gener-
    45  al, 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    (1) retired from his or her retirement system on or after March first,
    48  two thousand twenty, and before July first, two thousand twenty;
    49    (2)  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    (3)  contracted COVID-19 within forty-five days after any such date of
    55  reporting to work in person, as confirmed by a positive laboratory  test
    56  or  as  diagnosed  before  or  after  such member's death by a licensed,
        S. 8427                            10
 
     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    (4) 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  clause three of this  subparagraph  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    (ii) Such  member's  statutory  beneficiary,  as  defined  under  this
    17  section,  for  purposes  of  accidental death benefits payable from such
    18  member's retirement system under this section, may, within  ninety  days
    19  of  such  member's  retirement  or September first, two thousand twenty,
    20  whichever is later, apply to such member's retirement system to  request
    21  the 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 subdivi-
    36  sion,  the  applicable  retirement  system  or systems are authorized to
    37  promulgate rules and regulations to administer this  benefit  including,
    38  but  not  limited  to,  requiring a statement to be filed confirming the
    39  member contracted COVID-19 and the dates and locations of  the  member's
    40  employment.
    41    § 7. Section 1266-h of the public authorities law is amended by adding
    42  a new subdivision 8 to read as follows:
    43    8.  (a)  Notwithstanding any other provision of this section 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    (i) 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    (ii)  such  member  contracted  COVID-19  within forty-five days after
    53  reporting to work pursuant to subparagraph (i)  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. 8427                            11
 
     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    (iii)  Such  member died on or before December thirty-first, two thou-
     6  sand twenty, 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  (ii)  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    (b) 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 pursuant to this section.
    17    (c) Notwithstanding any provision of this section or of  any  general,
    18  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    (1) retired from his or her retirement system on or after March first,
    21  two thousand twenty, and before July first, two thousand twenty;
    22    (2) 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    (3) contracted COVID-19 within forty-five days after any such date  of
    28  reporting  to work in person, as confirmed by a positive laboratory test
    29  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    (4) 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  subparagraph three of this paragraph 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    (d) Such member's statutory beneficiary, as defined pursuant  to  this
    46  section,  for  purposes  of  accidental death benefits payable from such
    47  member's retirement system under this section, 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. 8427                            12
 
     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    (e) 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 such member's
    13  employment.
    14    § 8. The administrative code of the city of New  York  is  amended  by
    15  adding a new section 13-149.1 to read as follows:
    16    §  13-149.1  COVID-19 benefit.  1. Notwithstanding any other provision
    17  of this title or of any general, special or local law to  the  contrary,
    18  and solely for the purpose of determining eligibility for benefits under
    19  this section, where:
    20    (a) 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    (b) such member  contracted  COVID-19  within  forty-five  days  after
    26  reporting  to work as described in paragraph (a) of this subdivision, 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    (c) Such member died on or before December thirty-first, two  thousand
    35  twenty,  and  COVID-19  caused or contributed to such member's death, as
    36  documented on such member's death certificate,  or  as  certified  by  a
    37  physician,  nurse  practitioner,  or  physician's assistant described in
    38  paragraph (b) of this  subdivision  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    2. Any amount payable as a result of this title shall  be  reduced  by
    44  any  amount  paid by such member's retirement system to any recipient of
    45  ordinary death benefits under this title.
    46    3. Notwithstanding any provision of this  title  or  of  any  general,
    47  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    (a) retired from his or her retirement system on or after March first,
    50  two thousand twenty, and before July first, two thousand twenty;
    51    (b) 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. 8427                            13
 
     1    (c) 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    (d)  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  paragraph  (c)  of  this  subdivision  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    4.  Such  member's  statutory beneficiary, as defined pursuant to this
    20  title, for purposes of  accidental  death  benefits  payable  from  such
    21  member's  retirement system under this title, may, within ninety days of
    22  such member's retirement or September first, two thousand twenty, which-
    23  ever is later, apply to such member's retirement system to  request  the
    24  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    5.  In  order  to be eligible for the benefit described in this title,
    39  the applicable retirement system or systems are authorized to promulgate
    40  rules and regulations to administer  this  benefit  including,  but  not
    41  limited  to,  requiring  a  statement  to be filed confirming the member
    42  contracted COVID-19 and the dates and locations of such member's employ-
    43  ment.
    44    § 9. The administrative code of the city of New  York  is  amended  by
    45  adding a new section 13-244.1 to read as follows:
    46    §  13-244.1  COVID-19 benefit.  1. Notwithstanding any other provision
    47  of this title or of any general, special or local law to  the  contrary,
    48  and solely for the purpose of determining eligibility for benefits under
    49  this section, where:
    50    (a) 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    (b) such member  contracted  COVID-19  within  forty-five  days  after
    56  reporting  to work as described in paragraph (a) of this subdivision, as
        S. 8427                            14
 
     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    (c) Such member died on or before December thirty-first, two  thousand
     9  twenty,  and  COVID-19  caused or contributed to such member's death, as
    10  documented on such member's death certificate,  or  as  certified  by  a
    11  physician,  nurse  practitioner,  or  physician's assistant described in
    12  paragraph (b) of this  subdivision  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    2. Any amount payable as a result of this title shall  be  reduced  by
    18  any  amount  paid by such member's retirement system to any recipient of
    19  ordinary death benefits under this title.
    20    3. Notwithstanding any provision of this  title  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    (a) retired from his or her retirement system on or after March first,
    24  two thousand twenty, and before July first, two thousand twenty;
    25    (b) 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    (c) 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    (d) 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  paragraph (c) of this  subdivision  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    4. Such member's statutory beneficiary, as defined  pursuant  to  this
    49  title,  for  purposes  of  accidental  death  benefits payable from such
    50  member's retirement system under this title, may, within ninety days  of
    51  such member's retirement or September first, two thousand twenty, which-
    52  ever  is  later, apply to such member's retirement system to request the
    53  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. 8427                            15
 
     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    5. In order to be eligible for the benefit described  in  this  title,
    12  the applicable retirement system or systems are authorized to promulgate
    13  rules  and  regulations  to  administer  this benefit including, but not
    14  limited to, requiring a statement to  be  filed  confirming  the  member
    15  contracted COVID-19 and the dates and locations of such member's employ-
    16  ment.
    17    §  10.  The  administrative code of the city of New York is amended by
    18  adding a new section 13-347.1 to read as follows:
    19    § 13-347.1 COVID-19 benefit. 1. Notwithstanding any other provision of
    20  this title or of any general, special or local law to the contrary,  and
    21  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, and COVID-19 caused or contributed to such  member's  death,  as
    39  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. 8427                            16
 
     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    § 11. The administrative code of the city of New York  is  amended  by
    47  adding a new section 13-544.1 to read as follows:
    48    §  13-544.1  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. 8427                            17
 
     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, and COVID-19 caused or contributed to such  member's  death,  as
    12  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. 8427                            18

     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    § 12. The heads and boards of the retirement systems described  herein
    20  are  hereby  authorized to promulgate rules and regulations to implement
    21  the provisions of this act, including guidance on what shall  constitute
    22  a  positive  diagnosis of COVID-19 from a physician, nurse practitioner,
    23  or physician's assistant in the absence of a laboratory test.
    24    § 13. Notwithstanding any other provision of law to the contrary, none
    25  of the provisions of this act shall be subject  to  section  25  of  the
    26  retirement and social security law.
    27    §  14.  This  act shall take effect immediately and shall be deemed to
    28  have been in full force and effect on and after March 1, 2020;  provided
    29  that  the  provisions of this act shall expire and be deemed repealed on
    30  December 31, 2020.
          FISCAL NOTE.--Pursuant to Legislative Law, Section 50:
          This bill would amend sections of the Education Law and the Retirement
        and Social Security Law to provide an  enhanced  death  benefit  to  the
        beneficiary  of  an  eligible  member  of  the  New York State Teachers'
        Retirement System (NYSTRS) who  died  due  to  contracting  COVID-19.  A
        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
        on  or  before December 31, 2020 either due to COVID-19, or had COVID-19
        as a contributing factor in the member's death. The  member's  statutory
        beneficiary  can  elect  to receive either the accidental death benefit,
        consisting of a lifetime annuity of 50%  of  the  member's  most  recent
        year's  salary, or the ordinary death benefit, generally consisting of a
        lump sum equal to three times the member's salary. If any ordinary death
        benefit has already been paid it will be used as an offset  against  the
        accidental  death benefit. If a member retired on or after March 1, 2020
        but before July 1, 2020, reported to  work  at  the  direction  of  such
        member's  employer,  contracted  COVID-19 within 45 days of reporting to
        work, and then died on or before December 31, 2020 either due to  COVID-
        19,  or had COVID-19 as a contributing factor in the member's death, the
        member's statutory beneficiary may, within  90  days  of  such  member's
        retirement,  or  September 1, 2020, whichever is later, elect to convert
        the retirement benefit into an accidental  death  benefit.    Any  other
        benefit  paid  will  be  used  as an offset against the accidental death
        benefit.
        S. 8427                            19
 
          This act shall be deemed to have been in full force and effect  as  of
        March  1,  2020,  but shall expire and be deemed repealed as of December
        31, 2020.
          Under  current  law,  the  beneficiary of an active member who dies in
        service with three or more years of service is generally eligible for  a
        benefit  equal  to  three  times the member's most recent year's salary.
        Currently, the beneficiary of a retiree who dies within the  first  year
        of  retirement is generally eligible for a benefit equal to one and one-
        half times the retiree's last year of salary,  and  possibly,  depending
        upon  the retiree's benefit option elected at retirement, a continuation
        of all or a portion of the retiree's monthly benefit.
          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 3 to 4 times
        salary.  The average cost per individual member  impacted,  however,  in
        terms of additional present value of liability, is estimated as follows:
          Member age 30: $210,000
          Member age 40: $300,000
          Member age 50: $310,000
          Eligible  retirees:  Anticipated  overall  negligible cost, given that
        NYSTRS expects to receive no more than a handful of cases.
          The actual cost per member would be dependent on the member and  bene-
        ficiary's  age, tier, years of service, and salary, and for retirees the
        optional form of payment elected at  retirement.  The  costs  above  are
        determined  based  on averages, so the actual cost for a member could be
        higher or lower. The cost for an eligible  retiree  could  vary  greatly
        depending upon the option chosen at retirement.
          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 2020-30 dated May 28,  2020
        prepared  by  the  Actuary  of  the  New York State Teachers' Retirement
        System and is intended for use only during the 2020 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:
          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, and
          b. contracted COVID-19 within 45 days from such a work date, and
          c. died from such disease on or before December 31, 2020.
          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 will affect the New York State and Local Employ-
        ees' Retirement System (ERS) and the New York State and Local Police and
        S. 8427                            20

        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
 
          The number of members who could be affected by this legislation cannot
        be  readily  determined.    However, all of ERS and PFRS members will be
        covered and eligible for these benefits, including new hires through the
        expiration of the coverage provided under this  legislation.  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:
          The membership data used in  measuring  the  impact  of  the  proposed
        change  was  the same as that used in the March 31, 2019 actuarial valu-
        ation. Distributions and other statistics  can  be  found  in  the  2019
        Report  of  the  Actuary  and  the  2019  Comprehensive Annual Financial
        Report.
          The actuarial assumptions and methods used are described in the  2015,
        2016, 2017, 2018, and 2019 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, 2019
        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  May 28, 2020, and intended for use only during
        the 2020 Legislative Session, is Fiscal Note No. 2020-121,  prepared  by
        the Actuary for the New York State and Local Retirement System.
          FISCAL NOTE.--Pursuant to Legislative  Law, Section 50:
          SUMMARY  OF  BILL:  This  proposed  legislation  (see Appendix), as it
        relates to the New  York  City  Pension  Funds  and  Retirement  Systems
        (NYCRS),  would  add  new Sections to the Retirement and Social Security
        Law (RSSL), the Administrative Code of the City of New York (ACCNY), and
        the Education Law to provide Accidental Death Benefits, less other stat-
        utory 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, 2020 due to Coro-
        navirus Disease 2019 (COVID-19) that was contracted within  45  days  of
        such reporting to work.
          Beneficiaries  of  deceased  members, including beneficiaries of those
        who retired between March 1, 2020 and July 1, 2020, who meet the enumer-
        ated qualifications would be eligible for an Accidental  Death  Benefit,
        less any other statutory benefits paid or payable.
        S. 8427                            21
 
          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 would expire upon the later of December 31,
        2020 and the date of the expiration  of  the  state  disaster  emergency
        declared by the Governor in executive order number 202.
          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
        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 July 1, 2020 and died due to COVID-19.
        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 no data available to estimate
        the number of members who might die  due  to  COVID-19  and  potentially
        benefit  from this proposed legislation. Therefore, the estimated finan-
        cial 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
        Age < 40             $ 543,300    $ 326,200   $ 256,000
        40 <= Age < 60         398,700      297,500     172,100
        Age >= 60              210,200      188,800     105,900
        All Ages             $ 406,700    $ 296,700   $ 174,800
 
                              POLICE         FIRE      All Systems
        Age < 40            $ 1,926,300  $ 1,816,100    $ 731,600
        40 <= Age < 60        2,226,300    2,302,700      534,000
        Age >= 60             1,695,600    1,633,600      204,400
        All Ages            $ 2,042,700  $ 2,055,400    $ 557,200
 
          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
        S. 8427                            22
 
        characteristics including the age, years of service, and salary  history
        of  the member.  As there is no 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 in effect as
        of June 30, 2019, the enactment of this proposed  legislation  is  esti-
        mated  to  increase  annual  employer  contributions on average for each
        death benefit due to COVID-19 as shown in the table below.
            Estimated Additional Annual Employer Contributions due to COVID-19
                                          Death
                              NYCERS          TRS         BERS
        Age < 40            $  64,300    $   38,600  $    30,300
        40 <= Age < 60         47,200        35,200       20,400
        Age >= 60              24,900        22,300       12,500
        All Ages            $  48,100    $   35,100  $    20,300

                              POLICE         FIRE      All Systems
        Age < 40            $ 227,800    $  214,800     $ 86,500
        40 <= Age < 60        263,300       272,400       63,200
        Age >= 60             200,600       193,200       24,200
        All Ages            $ 241,600    $  243,100     $ 65,900
 
          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: The estimates presented herein are based  on  the  census
        data  used in the Preliminary June 30, 2019 (Lag) actuarial valuation of
        NYCRS to determine the Preliminary Fiscal Year  2021  employer  contrib-
        utions.
        Counts               NYCERS               TRS                 BERS
        Age < 40             52,782              48,861               4,810
        40 <= Age < 60      106,335              60,632              14,809
        Age >= 60            32,384              13,843               6,206
        All Ages            191,501             123,336              25,825
        Counts               POLICE               FIRE            All Systems
        Age < 40             21,945               5,369             133,767
        40 <= Age < 60       14,267               5,623             201,666
        Age >= 60               189                 252              52,874
        All Ages             36,401              11,244             388,307
 
        Average Age          NYCERS               TRS                 BERS
        Age < 40               33.0                32.5                33.3
        40 <= Age < 60         50.1                48.7                50.7
        Age >= 60              64.1                64.3                64.5
        All Ages               47.7                44.1                50.8
        Average Age          POLICE               FIRE            All Systems
        Age < 40               32.1                32.7                32.7
        40 <= Age < 60         46.1                47.0                49.3
        Age >= 60              61.9                61.9                64.2
        S. 8427                            23
 
        All Ages               37.7                40.5                45.6
 
        Average Service      NYCERS               TRS                 BERS
        Age < 40                4.7                 5.8                 3.5
        40 <= Age < 60         13.6                14.9                 9.1
        Age >= 60              19.7                19.8                14.0
        All Ages               12.2                11.8                 9.2
        Average Service      POLICE               FIRE            All Systems
        Age < 40                7.0                 6.6                 5.5
        40 <= Age < 60         18.7                19.7                14.2
        Age >= 60              31.7                34.9                19.2
        All Ages               11.7                13.8                11.9
 
        Average Salary       NYCERS               TRS                 BERS
        Age < 40           $ 68,800            $ 78,800            $ 58,700
        40 <= Age < 60       81,800              95,900              52,700
        Age >= 60            81,900              89,700              46,700
        All Ages           $ 78,200            $ 88,400            $ 52,400
        Average Salary       POLICE               FIRE            All Systems
        Age < 40          $ 101,800            $ 93,600            $ 78,500
        40 <= Age < 60      138,800             141,300              89,600
        Age >= 60           163,300             158,200              80,500
        All Ages          $ 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.
          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:
          *  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  2020-45  dated  May  28,
        2020  was  prepared  by  the  Chief  Actuary  for the five New York City
        S. 8427                            24
 
        Retirement Systems and Pension Funds. This estimate is intended for  use
        only during the 2020 Legislative Session.