You wanted to know whether other states, particularly other New England states, provide a pension to the surviving spouse of a police officer killed in the line of duty.

SUMMARY

Massachusetts, New Hampshire, and Rhode Island have pension benefits available specifically for the surviving spouse of a police officer killed in the line of duty. The pension is (1) $ 3,600 per year in Rhode Island, (2) 50% of the officer's taxable salary in New Hampshire, and (3) the maximum salary for the officer's position (whether or not he was earning this amount when he was killed) in Massachusetts. If the spouse remarries or dies, the surviving minor children receive a benefit. If there is no surviving spouse or minor children, a benefit is provided to the officer's dependent parents or estate under some circumstances. In addition, Massachusetts provides a one-time $ 100,000 benefit to the officer's family. The latter benefit is also provided to the families of fire fighters, prosecutors, and corrections officers killed in the line of duty.

Connecticut, Maine, and Vermont do not provide specific benefits to the surviving spouse of a local police officer killed in the line of duty. In these and other states, the surviving spouse may receive benefits under generally applicable provisions of retirement and workers' compensation laws. In addition, Vermont provides a one-time $ 50,000 death benefit for the surviving family of a state trooper killed in the line of duty.

This memo also describes pensions and death benefits provided to the survivors of police officers killed in the line of duty in Colorado, Indiana, New Jersey, North Carolina, and Washington. The benefits in these states vary widely. Colorado and Indiana provide benefits to the survivors of all officers who die while on active duty, rather than just those killed in the line of duty. All of these states provide benefits to the survivors of fire fighters as well as police officers, and several provide benefits to survivors of other public safety officers.

This memo does not address benefits provided under union contracts or by municipalities or counties. Nor does it discuss non-pension benefits. For example, Connecticut provides health insurance coverage for the surviving spouse and dependent children of law enforcement officers killed in the line of duty. Spousal coverage terminates upon remarriage and the children's coverage terminates at age 18. The group medical plans offered to survivors are the same plans that are available to state retirees. Currently, available plans range from no cost to nominal cost.

A nonprofit organization, Concerns of Police Survivors, describes benefits provided to survivors in all 50 states on its Website, http: //www. nationalcops. org/deathbenefits. htm. Under federal law, benefits paid to survivors of public safety officers killed in the line of duty are not subject to federal income tax. Several states also exempt benefits from state and local taxes.

NEW ENGLAND STATES

Massachusetts

In Massachusetts, the benefit is provided to the survivors of state and local police officers killed in the performance of their duties. The spousal benefit is the maximum salary set for the officer's position, regardless the officer's salary at the time of death. If there is no surviving spouse or the spouse remarries, pensions are paid to surviving children or their legal guardian. Each child is paid $ 312 per year in addition to a payment equal to 72% of the pension that the surviving spouse was receiving at the time of her death or remarriage. The spousal benefit runs until the recipient remarries or dies; the child's benefit runs until the child turns 18 (21 if a student) (Mass. Gen. Laws 32 § 100).

In addition, the family of a police officer, firefighter, public prosecutor, or corrections officer who, while performing his duties and as a result of an incident, accident, or violence, is killed or sustains injuries that are the direct and proximate cause of his death receives a one-time $ 100,000 payment (Mass. Gen Laws 32 § 100A).

New Hampshire

In New Hampshire, the benefit is provided to the survivors of local police officers killed in the line of duty. The benefit is one-half of the officer's salary that was subject to retirement taxes. If there is no surviving spouse or the spouse remarries, the benefit goes to the officer's children. If there is no surviving spouse or child, the benefit goes to the officer's dependent parents. The benefit is exempt from state taxes (N. H. Rev. Stat. § 103. 15).

In addition to the pension, a refund of the officer's retirement contributions with earned interest is paid to his designated beneficiaries. If there are no survivors eligible to receive a pension, the beneficiaries receive a lump sum payment equal to the member's annual compensation and a refund of the member's contributions to the New Hampshire Retirement System with earned interest.

Rhode Island

In Rhode Island, a pension is provided to the survivors of local police officers who die in the line of duty. The surviving spouse receives an annual payment of $ 3,600, plus $ 1,200 per year for each child of the officer until the child turns 18. (There is no age limit if the child is physically or mentally unable to work. ) If the spouse dies, the spousal payment goes to the children in equal shares. If the spouse remarries, each child receives $ 1,200 per year. If there is no spouse of child, the officer's father or mother receives a lump sum payment of $ 10,000 if the parent was not dependent upon him for support at the time of his death. If the parent was dependent on the officer, the parent receives $ 3,600 per year (R. I. Rev. Stat. § 45-19-31).

Remaining New England States

Connecticut, Maine, and Vermont do not provide benefits specifically to local police officers killed in the line of duty. Connecticut does specify that the survivors of police officers and fire fighters who die in the line of duty are eligible to receive survivor's benefits under workers' compensation and under the retirement system in which the officer participated. However, the combined benefit cannot exceed the amount of the compensation paid to an officer in the same position the deceased held at the time of his death (CGS § 7-433b). Vermont provides a one-time $ 50,000 death benefit to the survivors of state troopers killed in the line of duty.

OTHER STATES

Colorado

The state provides a pension to the surviving spouse of a police officer or fire fighter who dies while in active service, regardless of the cause of death. The pension ranges from 25% to 50% of the officer's salary at the time of death. If there are no dependent children, the spouse receives 25% of the salary until she remarries, increased by 0. 5% for each year of service beyond 25. If there is one dependent child, the benefit is 40% of the base salary; if there are two or more dependent children, the benefit is 50% of the base salary. If the spouse remarries or dies, a single child receives a benefit of 25% of the salary. If there are two children, they receive a 40% benefit and if there are three or more, they share a 50% benefit (Col. Rev. Stat. § 31-30-1008 et seq).

Indiana

The surviving spouse of a police officer or fire fighter who dies in the line of duty is eligible to receive a one-time $ 150,000 death benefit. If there is no surviving spouse, the benefit is paid to the officer's children (Ind. Code § 36-8-8-16). In addition, the spouse of an officer who dies while on active duty (regardless of cause) is eligible for a pension equal to the pension of an officer who retired at age 52 with 20 years of service. If the officer had more than 20 years of service, the pension is increased by 1% for each additional six months of service. The benefit is paid to the surviving spouse, children, or dependent parents, in that order. If the officer has no beneficiaries, his pension contributions, plus interest, are refunded to his estate (Ind. Code § 36-8-8).

New Jersey

The surviving spouse of a police officer or fire fighter who dies in the performance of his duties is eligible for a pension of 70% of the officer's taxable compensation for his last year of service. If the spouse remarries or dies, a surviving minor child receives a pension of 20% of this compensation. If there are two children, they share a pension of 35% of the compensation, and if there are three or more children, they share equally 50% of the compensation. If there is no surviving spouse or children, the officer's parents receive 40% of the compensation; if there is only one surviving parent under these circumstances, she receives 25% of the compensation (N. J. Rev. Stat. § 43: 16A-10).

North Carolina

The surviving spouse of a state or local law enforcement officer, fire fighter, rescue squad member, or Civil Air Patrol member killed in the line of duty is eligible for a death benefit of $ 25,000. The first $ 10,000 is paid in the year after the officer's death, and the remainder is paid in $ 5,000 annual payments for the next three years. The benefit is exempt from state and local taxes and does not affect the ability to receive workers' compensation benefits. If the spouse dies or remarries, the benefit goes to the officer's children or parents, in that order. Like other public sector employees, the surviving spouse may also receive pension benefits if the officer named the spouse as his beneficiary (N. C. Gen. Stat. § 143-166. 1 et seq).

Washington

The state provides a one-time $ 150,000 death benefit to the survivors of law enforcement officers and fire fighters who die of injuries sustained in the performance of their duties. It also provides a pension to the spouse and children of officers who die while employed in these positions, regardless of the cause of death. The spouse receives 50% of the officer's average compensation for his last two years of service until she dies or remarries. A surviving child receives 5% of the compensation. If there are two or more surviving children, they share 10% of the compensation. The children are eligible for this benefit until they turn 18 (20 years and 11 months if enrolled in a post-secondary educational institution). If there is no surviving spouse, a surviving child receives a benefit of 30% of the compensation. Each additional child receives a benefit equal to 10% of the compensation, to a maximum of 60%. If there is no surviving spouse or child, the estate receives the officer's retirement contributions, plus interest (Wash. Rev. Code Ann. § 41-26-040 et. seq. )

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