SECTION 1. (a) Notwithstanding any general or special law to the contrary, the Boston retirement board shall increase the accidental disability retirement allowance payable to Brian McPherson, a retired lieutenant deputy sheriff of the Suffolk county sheriff’s department who, as a result of injuries sustained while in the performance of his duties on May 13, 2008, is totally and permanently incapacitated from performing the essential duties of a lieutenant deputy sheriff.

(b) The annual amount of pension payable to Brian McPherson shall be equal to the regular rate of compensation which would have been paid had he continued in service as a lieutenant deputy sheriff of the Suffolk county sheriff’s department at the grade held by him at the time of his retirement until his death or reaching mandatory retirement age, whichever comes first. AII amounts paid under this act shall be non-taxable to the extent allowable under state and federal law.

(c) Notwithstanding sections 8 and 91A of chapter 32 of the General Laws or any other general or special law to the contrary, Brian McPherson's annual earnings, when added to his retirement allowance, may annually earn up to one-half the amount of his retirement allowance without refund penalty.

(d) Upon attaining the mandatory retirement age for a lieutenant deputy sheriff of the Suffolk county sheriff’s department, Brian McPherson shall receive a pension pursuant to section 7 of said chapter 32, a yearly amount of pension equal to 80 percent of the annual rate of the compensation he was receiving on the day before he reaches the mandatory retirement age for a lieutenant deputy sheriff of the Suffolk county sheriff’s department.

(e) Notwithstanding any general or special law to the contrary, the benefits granted herein shall be funded and administered by the Boston retirement board, consistent with and subject to said chapter 32.

SECTION 2. Notwithstanding any general or special law to the contrary, Brian McPherson shall be entitled to receive indemnification for all hospital, medical and related expenses that have been or may be incurred after the date of his retirement as a result of the injuries sustained by him while in the performance of his duties on May 13, 2008, in accordance with sections 100 and 100B of chapter 41 of the General Laws.

SECTION 3. Notwithstanding any general or special law to the contrary, the Boston retirement board shall forthwith pay to Brian McPherson the amount credited to him as accumulated total deductions in the annuity savings fund of the Boston retirement board as of the effective date of this act.

SECTION 4. Notwithstanding any general or special law to the contrary, if Brian McPherson was married upon retirement, upon his death, if he is still married to the spouse he was married to upon retirement then, should his spouse to whom he was married on the date upon retirement survive him, the Boston retirement board shall pay to the spouse an annuity in the amount of 75 percent of the amount of the pension which otherwise would have been payable to Brian McPherson until the spouse's death. The pension benefits provided for in this section and section 1 shall be subject to section 103 of chapter 32 of the General Laws.

SECTION 5. ln the event that both Brian McPherson and his spouse to whom he was married on the date upon retirement die before their children reach the age of 18, the payments that would otherwise have been made to his spouse shall be payable, in equal shares, to each surviving children under the age of 18; provided, however, that payments shall continue for the benefit of a surviving child 18 years or older who, on or before the date of death of Brian McPherson or his spouse to whom he was married on the date upon retirement, whichever is later, had been medically determined to be permanently physically or mentally incapacitated from earning or for the benefit of a child under the age of 22 who is enrolled as a full-time student as determined by the criteria of the educational institution.

SECTION 6. This act shall take effect upon its passage.