NY A09738

Amends the Retirement and Social Security Law to provide death benefits to Nassau County fire marshal employees (including county fire marshals, supervising fire marshals, fire marshals, assistant fire marshals, assistant chief fire marshals, chief fire marshals, and division supervising fire marshals).

Allows beneficiaries of eligible fire marshals who would have qualified for service retirement at time of death to elect a lump-sum payment equal to the pension reserve that would have been established at retirement, or the death benefit value plus reserve-for-increased-take-home-pay, whichever is greater.

Adds "county fire marshal" and "assistant fire marshal" titles to existing disability benefit provisions for heart disease presumed to result from job performance, if pre-service physical exam showed no heart impairment.

Establishes that all past service costs associated with implementing these benefits shall be borne by Nassau County and may be amortized over ten years.

Takes effect immediately; estimated annual cost to Nassau County of approximately $5,900 (fiscal year 2023) plus a one-time past service cost of approximately $58,700 (or $7,500 annually if amortized over 10 years).