Survivor Benefit
The treatment of survivor benefits receivable due to an ordinary death (non-work related) and due to accidental death (work-related) would be identical to the treatment afforded payments of ordinary disability retirement benefits and accidental disability benefits, respectively.
A pension paid to the surviving spouse and/or surviving children of a member either as an ordinary disability retirement benefit, accidental death benefit, or service retirement benefit, would have the same tax treatment as the respective benefit payment being received by the member at the time of his/her death.
The information set forth on this page is not specific tax advice on your particular situation. It is merely general information believed to be accurate which you can provide to your tax advisor for their independent review and confirmation in determining the appropriate tax treatment of your benefits.