That appears to be the case. The NY pension exclusion is for NY residents age 59.5 or older who receive pension and annuity income which must be:
• included in federal adjusted gross income (FAGI);
• received in periodic payments (except IRA or Keogh);
• attributable to personal services performed by the individual before their retirement; and
• from an employer-employee relationship or from an employee’s tax deductible contributions to a retirement plan.
If a NY resident is the beneficiary of a pension from a decedent who had they lived would have received the exclusion, then the beneficiary would also be eligible for the exclusion.
Therefore neither you nor the decedent meet the qualifications for the exclusion.
Here is a NY FAQ with more information. You can also verify on pages 13 and 14 in this NY Publication 36.
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