Committee approves home‑rule pension ordinance to add line‑of‑duty death benefit, asks legal to clarify beneficiary mechanics

The Employer Relations and Public Safety committee recommended approval of a home‑rule ordinance to amend the DeKalb County pension code to add a death benefit for certain public‑safety employees who die in the line of duty on or after Sept. 1, 2026.

Chair Ladina Bolton read the item as a home‑rule ordinance that would add a death benefit and update compliance language to align with federal tax rules. A county staff presenter told the committee the substitute text was written to address Internal Revenue Service language in the Secure Act and to clarify benefit distribution when an officer dies in the line of duty without a named beneficiary.

The staff explanation said the substitute provides that a surviving child in that scenario would be eligible for a lump sum equal to a 10‑year pension benefit or the actuarial value of the pension. "The substitute explains that the surviving child under this scenario would be eligible to receive a benefit equal to a 10‑year pension benefit or the actuarial value of a pension benefit," the presenter said.

Commissioner Nicole Masiah pressed staff on why the surviving child was specified rather than directing the benefit to an estate administrator or executor in accordance with probate practice. Masiah said courts and executors can change distributions and suggested the matter be vetted with the county attorney’s office. The presenter replied that, in practice, an individual who can demonstrate legal authority (a power of attorney, administrator or executor) typically manages an estate and would be in a position to receive a lump sum for a child if the child is not of age; staff said the practice was not added to the ordinance text but remains an administrative practice.

Commissioner Masiah asked that legal counsel review whether the benefit should instead default to the estate rather than automatically to a surviving child. The committee approved the item with a motion to approve and a caveat requesting further work with legal on beneficiary mechanics; the chair recorded the motion as carried and the item as recommended for approval.

The committee did not vote on a final effective date beyond the ordinance language presented; the substitute text as read states the benefit applies for qualifying deaths on or after Sept. 1, 2026. Staff said they would consult county legal offices to resolve the outstanding probate and beneficiary questions before the item goes to the full board.