Section 1-2010 - DEATH BENEFIT(1) The death benefit of a deceased justice or judge is the excess, if any, of the justice's or judge's accumulated contributions to the judges' retirement fund, including accrued interest at the rate provided in section 1-2001(5), Idaho Code, over the aggregate of all retirement compensation payments and allowances ever made to the justice, judge, spouse or annuitant from the judges' retirement fund.(2) The death benefit is payable, and all other retirement compensation benefits and allowances shall cease, upon the death of the justice, judge, spouse or annuitant receiving a retirement compensation or allowance.(3) The death benefit shall be paid to the beneficiary named by the justice or judge in a written designation of beneficiary on file with the retirement board if the beneficiary is surviving at the time the death benefit is payable; otherwise the death benefit shall be paid to the estate of the deceased justice or judge for distribution in accordance with the laws of descent and distribution of the state of Idaho as they may then be in effect.[1-2010, added 1997, ch. 150, sec. 2, p. 428; am. 2000, ch. 385, sec. 7, p. 1255; am. 2012, ch. 330, sec. 11, p. 921.]Amended by 2012 Session Laws, ch. 330,sec. 11, effective on and after the first July 1 occurring at least three months after the Retirement Board has informed the Secretary of State that the Supreme Court has received a determination letter from the Internal Revenue Service ruling that the terms of the judges' retirement plan meet the applicable requirements of a qualified plan under U.S.C. Section 401 (a) and that any changes to the judges' retirement plan required by the Internal Revenue Service or the determination letter have been made.