On June 1, 1983, petitioner's husband (hereinafter decedent) retired after 32 years of service as a State employee, electing retirement "option 1/2". In the retirement option election form, this option was described as follows: "This reduced lifetime allowance pays $2,963 per month. If you die before receiving annuity payments equal to $5,887 the remainder will be paid to your beneficiary. If your beneficiary dies first, we will pay your estate...
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