Updated: December 2009

One-time Death Benefit A non-taxable benefit of $100,000 payable to the family of a firefighter who is killed or dies from injuries while in the performance of duties and as a result of an incident, accident, or violence. Family is defined as the surviving spouse or, if there is no spouse, the child or children. If no spouse or children, the parent(s) receives the benefit. Volunteer or call firefighters: Massachusetts communities with volunteer or call firefighters are required to provide a death benefit to survivors of fallen firefighters who are killed in the line of duty. Communities have the option of providing an insurance policy that makes a one-time payment of $500,000, buying an annuity that pays between two-thirds and 100% of a first-year firefighter salary, or buying an insurance policy providing an annuity with the same payout. Contact: State Board of Retirement One Ashburton Place, 12th Floor Boston, MA 02108 Phone: (617) 367-7770 or (800) 392-6014 (Toll free in-state) Website: www.mass.gov/treasury/srb.htm (Reference: Massachusetts General Laws Chapter 32 § 100 A) Workers' Compensation 66 2/3% of the deceased worker's state average weekly wage at the time of death for surviving spouse or spouse with children. Benefits available when spouse is not self-supporting and cease upon remarriage. Children eligible until 18, or longer if disabled and incapable of self-support and regardless of age if full-time student. Contact: Department of Industrial Accidents Workers' Compensation 600 Washington Street, 7th Floor Boston, MA 02111 Phone: (617) 727-4900 or (800) 323-3249 Website: www.mass.gov/dia or local retirement board for further information. Funeral Benefit Cities operating under a Plan D or a Plan E charter may vote to provide up to $5,000 for funeral expenses. Contact: State Board of Retirement One Ashburton Place, 12th Floor Boston, MA 02108 Phone: (617) 367-7770 or (800) 647-2300 (Toll free in-state) Website: www.mass.gov/treasury/srb.htm Maximum of $4,000 for burial expenses. Contact: Department of Industrial Accidents Workers' Compensation 600 Washington Street, 7th Floor Boston, MA 02111 (617) 727-4900 Website: www.mass.gov/dia Retirement/Pension Plan In Massachusetts, most career firefighters are covered by local or municipal retirement plans. Always begin by checking with the fire department's benefits officer for guidance. If the particular locality belongs to the Commonwealth retirement system, the benefits available are as follows: Fire department members covered by civil service retirement: Annual amount payable shall equal the maximum salary set for the position whether or not the deceased had reached the maximum at time of death. Payable to spouse, regardless of remarriage, until death. Benefits paid only when the death was in the performance of duties and as a result of an accident while responding to or returning from a fire or emergency alarm, or while at the scene of a fire or emergency. Contact: State Board of Retirement One Ashburton Place, 12th Floor Boston, MA 02108 Phone: (617) 367-7770 or (800) 392-6014 (Toll free in-state) Website: www.mass.gov/treasury/srb.htm Volunteer or call firefighters: Spouse receives an accidental death benefit allowance annually equal to the greater of the following: two-thirds of a first year member of that department if there are career members, or two-thirds of what the firefighter received in regular compensation for the preceding 12-month period. Death must have resulted while in the performance of duties and as the result of an accident or of undergoing a hazard particular to firefighting, within the scope of duties. Education Benefit - Children The Massachusetts Public Service Grant Program is for the children of fallen firefighters who are killed or died from injuries received while performing their duties, including authorized training duty. Established for students attending a Massachusetts public college or university, the award is equal to the cost of the institution's full-time annual tuition. For a student attending a Massachusetts independent college or university, the amount shall be equal to the full-time annual tuition charge at the University of Massachusetts, Amherst, not to exceed $2,500 per year. Curriculum fees, books, and other expenses are not covered. Limited to four years for students in good standing. Student must have graduated from high school in the Commonwealth. Must apply yearly for renewal. Contact: Office of Student Financial Assistance Massachusetts Board of Higher Education 454 Broadway, Suite 200 Revere, MA 02151 (617) 727-9420 Website: www.osfa.mass.edu (Reference: Public Service Grant Program; Massachusetts General Laws 64. Section 7E) Education Benefit - Spouse Same as for children. Contact: Office of Student Financial Assistance Massachusetts Board of Higher Education 454 Broadway, Suite 200 Revere, MA 02151 (617) 727-9420 Website: www.osfa.mass.edu (Reference: Public Service Grant Program; Massachusetts General Laws 64. Section 7E) Non-Profit or Private Organizations 100 Club of Massachusetts 17 Gloucester St. Boston, MA 02115 (617) 536-4410 Provides scholarships for spouses and children of firefighters who die in the line of duty, on the way to, during and returning from a fire. Club also has a number of ongoing programs for survivors. Real Estate Benefit Spouse and minor surviving children exempt from real estate taxes. Must give the assessor a letter before the next tax bill with all of the pertinent information. This includes a letter from the Chief of the fallen firefighter's department stating the date and cause of the line-of-duty death. A death certificate may also be required. Contact: Commonwealth of Massachusetts Department of Revenue P.O. Box 7010 Boston, MA 02204 (617) 887-MDOR or (800) 392-6089 Website: www.massdor.com (Reference: Exemption Reimbursement Program/Department of Revenue)