New Jersey Administrative Code
Title 17 - TREASURY - GENERAL
Chapter 4 - POLICE AND FIREMEN'S RETIREMENT SYSTEM
Subchapter 3 - INSURANCE AND DEATH BENEFITS
Section 17:4-3.7 - Survivor benefits; establishing dependency

(a) Proof of dependency shall be established by the filing of an affidavit of dependency, supported by the deceased and the claimant's income tax returns, for the period immediately preceding the death or accident.

(b) A parent will be deemed to be dependent on the member if they were accepted as dependents of the member for Federal income tax purposes.

(c) For purposes of determining eligibility for survivor's benefits under N.J.S.A. 43:16A-12.1 and 43:16A-1(21), the child's disability must have developed before the child was emancipated by operation of law to be eligible for survivor's benefits.