((a)) ** Death benefit**

((1)) ** In general** The Secretary shall pay, in the case of an eligible individual whose death is determined to have resulted from a covered injury or injuries, a death benefit in the amount determined under paragraph (2) to the survivor or survivors in the same manner as death benefits are paid pursuant to the Public Safety Officers’ Benefits Program under subpart 1 of part L of title I of the Omnibus Crime Control and Safe Streets Act of 1968 ( et seq.)  with respect to an eligible deceased (except that in the case of an eligible individual who is a minor with no living parent, the legal guardian shall be considered the survivor in the place of the parent).42 U.S.C. 37961

((2)) ** Benefit amount**

((A)) ** In general** The amount of the death benefit under paragraph (1) in a fiscal year shall equal the amount of the comparable benefit calculated under the Public Safety Officers’ Benefits Program under subpart 1 of part L of title I of the Omnibus Crime Control and Safe Streets Act of 1968 ( et seq.)  in such fiscal year, without regard to any reduction attributable to a limitation on appropriations, but subject to subparagraph (B).42 U.S.C. 37961

((B)) ** Reduction for payments for lost employment income** The amount of the benefit as determined under subparagraph (A) shall be reduced by the total amount of any benefits paid under with respect to lost employment income.section 239d of this title

((3)) ** Limitations**

((A)) ** In general** No benefit is payable under paragraph (1) with respect to the death of an eligible individual if—

((i)) a disability benefit is paid with respect to such individual under the Public Safety Officers’ Benefits Program under subpart 1 of part L of title I of the Omnibus Crime Control and Safe Streets Act of 1968 ( et seq.);  or

((ii)) a death benefit is paid or payable with respect to such individual under the Public Safety Officers’ Benefits Program under subpart 1 of part L of title I of the Omnibus Crime Control and Safe Streets Act of 1968 ( et seq.).

((B)) ** Exception in the case of a limitation on appropriations for disability benefits under PSOB** In the event that disability benefits available to an eligible individual under the Public Safety Officers’ Benefits Program under subpart 1 of part L of title I of the Omnibus Crime Control and Safe Streets Act of 1968 ( et seq.)  are reduced because of a limitation on appropriations, and such reduction would affect the amount that would be payable under subparagraph (A) without regard to this subparagraph, benefits shall be available under paragraph (1) to the extent necessary to ensure that the survivor or survivors of such individual receives a total amount equal to the amount described in paragraph (2).42 U.S.C. 37961

((b)) ** Election in case of dependents**

((1)) ** In general** In the case of an eligible individual whose death is determined to have resulted from a covered injury or injuries, if the individual had one or more dependents under the age of 18, the legal guardian of the dependents may, in lieu of the death benefit under subsection (a), elect to receive on behalf of the aggregate of such dependents payments in accordance with this subsection. An election under the preceding sentence is effective in lieu of a request under subsection (a) by an individual who is not the legal guardian of such dependents.

((2)) ** Amount of payments** Payments under paragraph (1) with respect to an eligible individual described in such paragraph shall be made as if such individual were an eligible individual to whom compensation would be paid under subsection (a) of , with the rate augmented in accordance with subsection (b)(2) of such section and with such individual considered to be an eligible individual described in subsection (c)(3)(B) of such section.section 239d of this title

((3)) ** Limitations**

((A)) ** Age of dependents** No payments may be made under paragraph (1) once the youngest of the dependents involved reaches the age of 18.

((B)) ** Benefits secondary to other coverage**

((i)) ** In general** Any payment under paragraph (1) shall be secondary to the obligation of the United States or any third party (including any State or local governmental entity, private insurance carrier, or employer), under any other law or contractual agreement, to pay compensation for loss of employment income or to provide disability benefits, retirement benefits, life insurance benefits on behalf of dependents under the age of 18, or death benefits.

((ii)) ** Relation to other obligations** Payments under paragraph (1) shall not be made to with respect to  an eligible individual to the extent that the total of amounts paid with respect to the individual under such paragraph and under the other obligations referred to in clause (i) is an amount that exceeds the rate of payment that applies under paragraph (2). If under any such other obligation a lump-sum payment is made, such payment shall, for purposes of this subparagraph, be deemed to be received over multiple years rather than received in a single year. The Secretary may, in the discretion of the Secretary, determine how to apportion such payment over multiple years.2

((c)) ** Benefit in addition to medical benefits** A benefit under subsection (a) or (b) shall be in addition to any amounts received by an eligible individual under .section 239c of this title