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Office of the New York State Comptroller’s Seal

NYS Comptroller

Thomas P. DiNapoli

Sheriffs, Undersheriffs and Deputy Sheriffs Special Plan

For ERS Tier 1 and 2 Members (Article 14B: Sections 551, 552 and 553)

Accidental Death Benefit


Regardless of your years of service credit, if you die as the natural and proximate result of an on-the-job accident not due to your own willful negligence, an accidental death benefit may be payable on your behalf.

The Benefit

The accidental death benefit is a pension equal to one-half (50 percent) of your FAS less any Workers’ Compensation benefit paid or payable because of your death.* The benefit can only be paid to the following family beneficiaries, in this order:

  • First, to your surviving spouse until his or her death or remarriage;
  • Second, where there is no surviving spouse, or in the event of his or her death or remarriage, to minor children until the last child reaches age 18;
  • Finally, where there is no surviving spouse or minor children, to a dependent parent for life.

If all the beneficiaries listed become ineligible for benefit payments, and the payments that have been made do not equal or exceed the amount of the ordinary death benefit that would have been payable at the time of death, we will pay the difference to your designated beneficiary or to your estate. If you do not have beneficiaries as listed above, we will pay the applicable ordinary death benefit to your last designated beneficiary or your estate.

Any accumulated annuity savings contributions will be refunded to your designated beneficiary or to your estate.


Your family or employer should notify us of your death as soon as possible so we can send the appropriate forms to your beneficiary. The application for the accidental death benefit must be filed within two years of your date of death.

*Beneficiaries would be eligible for annual COLAs after receiving the accidental death benefit for five years.