Kentucky Revised Statutes Title IX. Counties, Cities, and Other Local Units § 67A.492.Surviving spouse benefit of sixty percent of member's final annuity, final rate of pay, or service retirement annuity; eligibility; purchase of optional survivorship allowance; surviving children benefit of fifty percent to seventy-five percent

(1)(a) Upon the death of a retired member, his or her surviving spouse shall receive an annuity equal to sixty percent (60%) of the member's final annuity, or of the member's final rate of pay, whichever is greater.

(b) Upon the death of a member who withdraws on a certificate as provided by KRS 67A.410(3)(a) or (b), his or her surviving spouse shall receive an annuity equal to sixty percent (60%) of the member's service retirement annuity.

(c) The surviving spouse must have been married to the member for at least three (3) years prior to the member's death or six (6) months prior to the member's retirement or withdrawal on a certificate as provided by KRS 67A.410(3)(a) or (b), in order to be eligible for the benefits provided in this section. Effective April 4, 2006, the benefits provided by this section shall be made eligible to surviving spouses of any retired member who died on July 14, 2000, or thereafter.

(a) Survivorship seventy-five percent (75%). The member may elect to receive a decreased retirement allowance during his or her lifetime and have seventy-five percent (75%) of such retirement allowance continue after the member's death to his or her eligible surviving spouse until the surviving spouse's death; or

(b) Survivorship one hundred percent (100%). The member may elect to receive a decreased retirement allowance during his or her lifetime and have such retirement allowance continued at the same rate after the member's death to his or her eligible surviving spouse until the surviving spouse's death.

(a) For the first child, fifty percent (50%) of the amount of the surviving spouse's annuity; and

(b) For each additional child, twenty-five percent (25%) of the amount of the surviving spouse's annuity;

subject to a maximum combined annuity for the surviving spouse and minor children not to exceed seventy-five percent (75%) of the member's final annuity, final rate of pay, or service retirement annuity, calculated, as applicable, under subsection (1) of this section.

The annuity provided for the minor children shall be divided and paid in equal amounts for each child to the surviving parent or guardian of each child under the age of eighteen (18), and paid directly to each child between the ages of eighteen (18) and twenty-three (23) who is regularly engaged in full-time educational activities. The annuity of each child or children shall continue until each child attains the age of eighteen (18), or in the case of a child regularly engaged in full-time educational activities, the age of twenty-three (23). As the eligibility of children expire, the total annuity for such children shall be reduced by percentage amount in reverse order.

(a) For the first child, fifty percent (50%); and