2005 Idaho Code - 72-1429E — SURVIVING CHILD

                                  TITLE  72
                      WORKER'S COMPENSATION AND RELATED
                        LAWS -- INDUSTRIAL COMMISSION
                                  CHAPTER 14
                          FIREMEN'S RETIREMENT FUND
    72-1429E.  SURVIVING CHILD. A person qualifies as a surviving child of a
firefighter if he or she is dependent on the firefighter at the time of the
firefighter's death and meets either of the following requirements:
    (a)  At the time of the firefighter's death, the person is under the age
of eighteen (18) years and, had the firefighter been eligible for social
security benefits, would be entitled to child insurance benefits under the
federal social security act by the firefighter's death; or
    (b)  Qualifies and has been filed for as a dependent under the age of
eighteen (18) years on the firefighter's most recent internal revenue service
income tax forms.