Baltimore County |
Code of Ordinances |
Article 5. PENSIONS AND RETIREMENT |
Title 1. EMPLOYEES RETIREMENT SYSTEM |
SubTitle 2. RETIREMENT SYSTEM |
§ 5-1-228. DEATH BENEFITS.
(a)
(1)
Subject to subsection (c) of this section, upon receipt of proper proofs of death of an employee member, there shall be paid to such person, if any, as the member shall have nominated by written designation, duly executed and filed with the Board of Trustees, otherwise to the member's estate:
(i)
The member's accumulated contributions; and
(ii)
If the member has one (1) year or more of creditable service, or five (5) or more years of creditable service in the case of a Group 3 member, then an amount equal to one-hundred (100) percent of the annual earnable compensation of the member at the date of the member's death.
(2)
(i)
Notwithstanding the foregoing provision, if the Board of Trustees shall receive evidence of proof satisfactory to the Board that such death was the result of injuries sustained in the line of duty or was directly attributable to the inherent hazards of the duties performed by such employee, and the Board of Trustees shall decide that the death was not caused by willful negligence on the part of the member, there shall be paid in lieu of such lump sum death benefit a retirement allowance:
1.
To the member's surviving spouse; or
2.
If there be no surviving spouse or the surviving spouse dies before the youngest child of such deceased member shall have attained the age of eighteen (18) years, then to the member's child or children under such age, divided in such manner as the Board of Trustees in its discretion shall determine, to continue as a joint and survivorship pension for the benefit of the child or children under such age until every child dies or attains such age; or
3.
If there be no surviving spouse or child under the age of eighteen (18) years surviving such deceased member, then to the member's dependent father or dependent mother, as the deceased member shall have nominated by written designation, duly acknowledged and filed with the Board of Trustees, or if there be no such nomination then to the member's dependent father or dependent mother as the Board of Trustees in its discretion shall direct, to continue for life.
(ii)
The Retirement System shall continue to pay the benefit to, or make benefit payments for the benefit of, a child surviving the deceased member for up to 5 years after the child reaches 18 years of age if:
1.
The child is attending school on a full-time basis; and
2.
The school offers an educational program or vocational program that is accredited or approved by a state Department of Education.
(iii)
The retirement allowance shall consist of:
1.
An annuity which shall be the actuarial equivalent of the accumulated contributions of the member at the time of death; and
2.
A pension of sixty-six and two-thirds (66 2/3) percent of the average final compensation of the member, except that in the case of a Group 4 member, the pension shall be one hundred (100) percent of the annual earnable compensation of such member at the date of death; and
3.
If there is a benefit payable on account of the death of the member under the provisions of any worker's compensation or similar law, the Board of Trustees may in its discretion accept the commuted value of each award and add to the retirement allowance as determined above the annuity which is the actuarial equivalent of such commuted value.
(3)
Notwithstanding the foregoing provisions, if an employee member dies either while eligible for service retirement under the provisions of § 5-1-213 of this subtitle, or after having completed 15 or more years of creditable service:
(i)
Without having nominated by written designation a beneficiary other than the member's spouse or surviving minor children (as defined below), and
(ii)
Under circumstances where no benefit is payable in accordance with paragraph (2) of this subsection, there may be paid to the member's surviving spouse or surviving minor children, as designated by the member, in lieu of such lump sum under paragraph (1)(i) and (ii) of this subsection, an allowance provided in this paragraph:
1.
For a member who has attained the member's normal service retirement age and who has named the member's surviving spouse, an adult child, or both the spouse and adult child as the member's designated beneficiary, the allowance payable to the surviving spouse or adult child or both shall be equal to the allowance which would have been payable had the member retired immediately prior to the member's death and elected option 2 with the spouse or the adult child or both the person designated thereunder; provided, however, if the individual has completed 15 or more years of creditable service, in no event shall the allowance payable to the surviving spouse be less than the sum of twenty-five (25) percent of the member's average final compensation at the date of the member's death and an annuity for the life of the surviving spouse which shall be the actuarial equivalent of the accumulated contributions of the member at the time of death. Such allowance shall be paid to the surviving spouse until the first month coincident or preceding the death of the surviving spouse.
2.
For a member who has not attained the member's normal service retirement age under the provisions of § 5-1-213 of this subtitle and who has named the member's surviving spouse as the member's designated beneficiary, but who comes within the scope of this paragraph, the allowance payable to the surviving spouse shall be equal to the service retirement allowance which would be payable at the member's normal service retirement age based on the member's creditable service and average final compensation at the date of the member's death reduced by five-twelfths (5/12) of one (1) percent for each month by which the date of the member's death precedes the date on which the member would have attained the member's normal service retirement age with such reduced allowance equal to the allowance which would have been payable had the member retired immediately prior to the member's death and elected option 2 with the spouse the person designated thereunder; provided, however, in no event shall the allowance payable to the surviving spouse be less than the sum of twenty-five (25) percent of the member's average final compensation at the date of the member's death and an annuity for the life of the surviving spouse which shall be the actuarial equivalent of the accumulated contributions of the member at the time of death. Such allowance shall be paid to the surviving spouse until the first of the month coincident with or preceding the earlier to occur of the death or remarriage of the surviving spouse.
3.
For a member who has designated the member's surviving children as the member's beneficiary, or for a member who has designated the member's surviving spouse as the member's beneficiary and the member's surviving spouse either dies or remarries before the youngest child of the deceased member shall have attained the age of eighteen (18) years, then upon the death of the member or the death or remarriage of the member's surviving spouse, there shall be paid to the member's surviving child or children under the age of eighteen (18) years, divided among the children in such a manner as the Board of Trustees in its discretion shall determine, an allowance equal to the sum of twenty-five (25) percent of the member's average final compensation at the date of the member's death and an annuity payable until the youngest child of the deceased member shall have attained the age of eighteen (18) which shall be the actuarial equivalent of the accumulated contributions of the member at the time of death reduced by the payments made to the surviving spouse, if any, attributable to the account.
4.
If a member dies without having designated a beneficiary under this subsection and is survived by a spouse, minor children or both, benefits shall be payable under this subsection as though the member prior to the member's death had designated both the member's surviving spouse and surviving minor children in equal shares.
(4)
(i)
The benefits provided under this section shall be subject to the provisions of § 5-1-206 of this subtitle.
(ii)
For purposes of this section, a line of duty death does not include a death provided for under § 5-1-206 of this subtitle.
(b)
(1)
In lieu of all other benefits under this section, there may be paid on behalf of a Group 4 member who died after December 1, 1968, after completing two (2) years of creditable service a retirement allowance as provided in this subsection.
(2)
(i)
For a member who has designated the member's surviving spouse or surviving minor children, or both; or
(ii)
For a member who has designated the member's surviving spouse as a beneficiary and there be no surviving spouse or if the surviving spouse dies or remarries before the youngest child of such deceased member shall have attained the age of eighteen (18) years, then to the member's surviving minor child or children under such age, divided in such manner as the Board of Trustees in its discretion shall determine, to continue as a joint survivorship pension for the benefit of the child or children under such age until every child dies or attains such age;
A retirement allowance consisting of an annuity which shall be the actuarial equivalent of the accumulated contributions of the member at the time of death, and a pension of twenty-five (25) percent of the average final compensation of the member. If a member dies without having designated a beneficiary under this paragraph and is survived by a spouse, minor children or both, benefits shall be payable under this paragraph as though the member prior to the member's death had designated both the member's surviving spouse and surviving minor children in equal shares.
(3)
For a member who dies having designated a beneficiary other than the member's surviving spouse or surviving minor children, the lump sum death benefit shall be equal to the benefit payable under subsection (a)(1)(i) plus (ii) of this section.
(c)
For a member who has failed to designate a beneficiary and who dies intestate and without heirs, the amounts which would have been paid under the provisions of this section shall remain part of the funds of the system and shall be credited to such accounts as the Board of Trustees may direct.
(1988 Code, § 23-59) (Bill No. 91-95, § 1, 7-1-1995; Bill No. 97-99, § 1, 11-19-1999; Bill No. 32-03, § 1, 7-1-2004; Bill No. 30-10, § 2, 7-1-2010; Bill No. 65-12, § 3, 11-30-2012; Bill No. 59-13, § 1, 12- 15-2013; Bill No. 3-15, § 1, 3-2-2015; Bill No. 87-15, § 2, 1-1-2012 )
Editor's note:
Section 8 of Bill No. 30-10 provides that the changes made in this section regarding changing the references to "member" to "an employee member" and repealing the references to "in service" shall take effect retroactive to January 1, 2010.
Section 2 of Bill No. 59-13 provides that this Act shall apply to the child of a deceased member of the Retirement System for whom a benefit is payable under § 5-1-228(a)(2) of the Baltimore County Code, 2003 if the child is under 18 years of age on or before the effective date of this Act.Editor's note:
Section 3 of Bill No. 87-15 provides that this Act, having passed by the affirmative vote of five members of the County Council shall take effect retroactive to January 1, 2012.