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|Text of Rev. Rul. 2002-39: N.Y. Police, Firefighters' Survivor Annuities Are Not Includible in Federal Estate (PDF)|
Internal Revenue Service [IRS]
June 12, 2002
"The accidental death benefits payable pursuant to New York City and New York State laws to specified beneficiaries of a deceased New York City firefighter or police officer who died in the line of duty are not includible in the decedent's gross estate, except to the extent the benefits represent a return of the decedent's contributions to the pension fund."
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