185.21  Death prior to retirement; refunds of contributions or payment of death benefits.--Should any police officer die before being eligible to retire under the provisions of this chapter, the heirs, legatees, beneficiaries, or personal representative of such deceased police officer shall be entitled to a refund of 100 percent, without interest, of the contributions made to the municipal police officers' retirement trust fund by such deceased police officer or, in the event an annuity or life insurance contract has been purchased by the board on such police officer, then to the death benefits available under such life insurance or annuity contract, subject to the limitations on such death benefits set forth in s. 185.061 whichever amount is greater. If any police officer dies prior to retirement but has at least 10 years of contributing service, his or her beneficiary is entitled to the benefits otherwise payable to the police officer at early or normal retirement age. In the event that the death benefit paid by a life insurance company exceeds the limit set forth in s. 185.061(6), the excess of the death benefit over the limit shall be paid to the municipal police officers' retirement trust fund. However, the benefits as provided in s. 112.19 shall not be included as death or retirement benefits under the provisions of this chapter.