H 4902

SECTION 1. (a) Notwithstanding any general or special law to the contrary, the Saugus retirement board shall increase the accidental disability retirement allowance payable to Christopher Taylor, a retired officer of the police department of the Tow of Saugus who, as a result of injuries sustained while in the performance of his duties on August 6, 2020, is totally and permanently incapacitated from performing the essential duties of a police officer. (b) The annual amount of pension payable to Christopher Taylor shall be equal to the regular rate of compensation which would have been paid had he continued in service as a police officer of the Town of Saugus at the grade held by him at the time of his retirement until his death or reaching mandatory retirement age, whichever comes first. All amounts paid under this act shall be non-taxable to the extent allowable under state and federal law. (c) Notwithstanding section 91A of chapter 32 of the General Laws or any other general or special law to the contrary, Christopher Taylor’s annual earnings, when added to his retirement allowance, may annually earn up to one-half the amount of his retirement allowance without refund penalty. (d) Upon attaining the mandatory retirement age for a police officer of the Town of Saugus, Christopher Taylor shall receive a pension pursuant to section 7 of said chapter 32, a yearly amount of pension equal to 80 per cent of the annual rate of the compensation he was receiving on the day before he reaches the mandatory retirement age for a police officer in the Town of Saugus. (e) Notwithstanding any general of special law to the contrary the benefits granted herein shall be funded and administered by the Saugus retirement board, consistent with and subject to chapter 32 of the General Laws. SECTION 2. Notwithstanding any general or special law to the contrary, Christopher Taylor shall be entitled to receive indemnification for all hospital, medical and related expenses that have been or may be incurred after the date of his retirement as a result of the injuries sustained by him while in the performance of his duties on August 7, 2013, in accordance with sections 100 and 1008 of chapter 41 of the General Laws. SECTION 3. Notwithstanding any general or special law to the contrary, the Saugus retirement board shall forthwith pay to said Christopher Taylor the amount credited to him as accumulated total deductions in the annuity savings fund of the Saugus retirement board as of the effective date of this act. SECTION 4. Notwithstanding any general or special law to the contrary, if Christopher Taylor was married to upon retirement, upon his death, if he is still married to the spouse he was married to upon retirement then, should his spouse to whom he married on the date upon retirement survive him, the retirement board of the Town of Saugus shall pay to the spouse an annuity in the amount of 75 per cent of the amount of the pension which otherwise would have been payable to Christopher Taylor until the spouse's death. The pension benefits provided for in this section and section 1 shall be subject to section 103 of chapter 32 of the General Laws. SECTION 5. In the event that both Christopher Taylor and his spouse to whom he was married on the date upon retirement die before their children reach the age of 18 the payments that would otherwise have been made to Christopher Taylor's spouse shall be payable, per stirpes, to each surviving children under the age of 18, provided, however, that payments shall continue for the benefit of a surviving child 18 years or older who, on or before the date of death of Christopher Taylor or his spouse to whom he was married on the date upon retirement, whichever is later, had been medically determined to be permanently physically or mentally incapacitated from earning or the benefit of a child under the age of 22 who is enrolled as a full-time student as determined by the criteria of the educational institution.