A New York Port Authority manager who escaped from the 88th floor of the World Trade Center on 9/11 — only to die seven months later of heart problems his widow blamed on the terror attack — is not entitled to accidental death benefits from the state retirement system, a New York appeals panel ruled last week.

While the circumstances surrounding Frank A. Varriano’s death may suggest a link between his condition and the attack, there was also testimony from a qualified medical expert for the retirement system discounting the connection, the Appellate Division, 3rd Department, said.

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