(a) Death benefits to surviving spouses of participants with service on or after January 1, 2000. This subsection (a) shall apply solely to the surviving spouses of participants with an hour of service in covered employment on or after January 1, 2000. If a participant dies while receiving the pension benefits provided for under section 102-290 and leaves a surviving spouse, such spouse shall receive a monthly death benefit in an amount equal to 100 percent of the monthly pension benefit that would otherwise have been payable to the participant. If a participant who has accrued sufficient years of service to be entitled to a pension benefit under section 102-290 dies prior to attaining normal retirement age and leaves a surviving spouse, such spouse shall receive a monthly death benefit in an amount equal to 100 percent of the monthly pension benefit that would otherwise have been payable to the participant had the participant survived until normal retirement age, taking into account years of service accrued as of the date of the participant's death. If a participant dies after attaining normal retirement age but is not receiving pension benefits provided for under section 102-290 at the time of death and leaves a surviving spouse, such spouse shall receive a monthly death benefit in an amount equal to 100 percent of the monthly pension benefit that would otherwise have been payable to the participant had the participant retired on his date of death.

(b) Death benefits to surviving spouses of participants with no service after December 31, 1999. In determining the death benefits payable to the surviving spouses of participants who were credited with no hours of service in covered employment after December 31, 1999, the provisions of subsection (a) shall apply, except that 50 percent shall be substituted in lieu of 100 percent in subsection (a) in each place that it appears.

(c) Timing of commencement and termination of death benefits to surviving spouses. The death benefits provided under this section 102-291 shall commence as of the later of the first day of the month coincident with or next following the date of the participant's death or the first date on which the participant could have received a retirement benefit. The death benefits provided under this section 102-291 shall terminate upon the spouse's death. In all events, payments to the surviving spouse must commence not later than the time required by code section 401(a)(9).

(d) Proof of death. A copy of the participant's death certificate shall be sufficient proof of death for purposes of this plan, and the plan administrator shall be fully protected in relying thereon. In the absence of a death certificate, the plan administrator may rely on such other evidence of death as it deems necessary or appropriate. (Ord. No. 2001-70, § 7, 11-19-2001)