Idaho State Statutes - Idaho Attorney Directory

PAYMENT OF PENSIONS -- AMOUNT TO BE PAID -- PARTIES ENTITLED
THERETO. Any firefighter, spouse, child or children of a firefighter entitled
to compensation under the Workers' Compensation Law, shall draw benefits under
this chapter only to the extent that the benefits under this chapter exceed
those to which he or she shall be entitled under the Workers' Compensation Law
of Idaho. In no case, however, will a firefighter's regular retirement benefit
be equal to more than one hundred per cent (100%) of the firefighter's average
compensation for the three (3) consecutive years of employment which produce
the greatest aggregate compensation. If the benefit is calculated to exceed
one hundred per cent (100%) of the firefighter's average compensation, the
firefighter shall be eligible for and may choose either:
(1) An annual service retirement allowance equal to the firefighter's
average annual compensation for the three (3) consecutive years of employment
which produced the greatest aggregate compensation; or
(2) A separation benefit.

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