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IRPS committee backs home‑rule ordinance to add line‑of‑duty death benefit to DeKalb pension code
Summary
The IRPS committee voted to recommend approval of a home‑rule ordinance amending DeKalb County's pension code to provide a death benefit for certain public‑safety employees who die in the line of duty on or after Sept. 1, 2026; commissioners asked staff to consult county legal counsel about beneficiary mechanics.
The IRPS committee voted to recommend approval of a home‑rule ordinance that would amend DeKalb County’s pension code to add a death benefit for beneficiaries of certain participants who die in the line of duty on or after Sept. 1, 2026.
Chair Ladina Bolton read item 20260941, and a staff presenter described substitute language added to address Internal Revenue Service rules and the SECURE Act. The substitute also clarifies how benefits would be paid when an employee dies without naming a beneficiary: the surviving child would be eligible to receive either a 10‑year pension benefit or the actuarial value of that benefit, the presenter said, closing a gap for unnamed beneficiaries.
Commissioner Nicole Masaya asked how staff arrived at selecting a surviving child as the automatic recipient, noting estate law can create different outcomes (executors, spouses or other heirs) and suggesting the county attorney’s office be consulted to determine whether benefits should instead be paid to an estate in some circumstances. Staff said practice also permits an executor or someone with a legitimate power of attorney to receive payments but confirmed that the practice language was not added to the ordinance text and advised further consultation with legal.
Commissioner Masaya moved to approve the ordinance with the caveat that staff follow up with legal on beneficiary language; the motion was seconded and carried. Chair Bolton said staff would continue discussions about honoring those whose deaths prompted the ordinance and whether any naming or memorial language was appropriate.
What changed: The substitute adds IRS/SECURE Act‑related language and a clarified payment pathway for line‑of‑duty deaths occurring on or after Sept. 1, 2026. What remains: commissioners asked staff to provide legal confirmation about beneficiary mechanics before the board’s final consideration.
Next step: Committee recommendation for approval was carried and the matter will return to the full board for action.
