Skip to Content

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)

Tier 1 Death Benefits

Ordinary Death Benefit

This benefit is equal to 1/12th (8.33 percent) of your last year’s earnings, multiplied by your years of service credit up to 36 years.

Alternative Death Benefit

If you die while in service after becoming eligible to retire, an alternative death benefit may be payable. This benefit would equal the pension reserve under the plan which would have been established had you retired on the date of your death.